JS. Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JS. Consult
Largest movements
- Cash +€51,734
up €51,734 (+177.7%), from €29,107 to €80,841
mainly Net result for the year (+€57,371) and Other debts (+€15,103)
- Receivables within one year +€14,171
up €14,171 (+114.8%), from €12,349 to €26,520
of which Trade receivables: +€14,226
- Profit (loss) carried forward +€35,000
up €35,000 (+139.2%), from €25,147 to €60,147
- Other debts +€15,103
up €15,103 (+161.1%), from €9,377 to €24,480
- Tax, wage and social debts +€14,652
up €14,652 (+98.8%), from €14,830 to €29,483
- Gross operating margin +€37,846
up €37,846 (+93.8%), from €40,368 to €78,214
- Taxes +€7,499
up €7,499 (+95.9%), from €7,820 to €15,319
- Depreciation -€1,651
down €1,651 (-42.6%), from €3,874 to €2,223
- Financial charges +€1,388
up €1,388 (+76.6%), from €1,812 to €3,200
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,019 | €120,026 | +€65,007 | +118.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €12,544 | €11,473 | -€1,071 | -8.5% |
| Tangible fixed assets | 22/27 | €7,011 | €5,940 | -€1,071 | -15.3% |
| Furniture and vehicles | 24 | €7,011 | €5,940 | -€1,071 | -15.3% |
| Financial fixed assets | 28 | €5,533 | €5,533 | = | 0.0% |
| Current assets | 29/58 | €42,476 | €108,553 | +€66,078 | +155.6% |
| Amounts receivable within one year | 40/41 | €12,349 | €26,520 | +€14,171 | +114.8% |
| Trade receivables | 40 | €12,294 | €26,520 | +€14,226 | +115.7% |
| Other amounts receivable | 41 | €55 | €0 | -€55 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,107 | €80,841 | +€51,734 | +177.7% |
| Deferred charges and accrued income | 490/1 | €1,020 | €1,192 | +€172 | +16.9% |
| Total equity and liabilities | 10/49 | €55,019 | €120,026 | +€65,007 | +118.2% |
| Equity | 10/15 | €27,647 | €62,647 | +€35,000 | +126.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,147 | €60,147 | +€35,000 | +139.2% |
| Amounts payable | 17/49 | €27,373 | €57,379 | +€30,007 | +109.6% |
| Amounts payable within one year | 42/48 | €26,349 | €57,049 | +€30,701 | +116.5% |
| Financial debts | 43 | - | €30 | +€30 | |
| Other loans | 439 | - | €30 | +€30 | |
| Trade debts | 44 | €2,141 | €3,056 | +€915 | +42.7% |
| Suppliers | 440/4 | €2,141 | €3,056 | +€915 | +42.7% |
| Taxes, remuneration and social security | 45 | €14,830 | €29,483 | +€14,652 | +98.8% |
| Taxes | 450/3 | €14,830 | €29,483 | +€14,652 | +98.8% |
| Other amounts payable | 47/48 | €9,377 | €24,480 | +€15,103 | +161.1% |
| Accrued charges and deferred income | 492/3 | €1,024 | €330 | -€694 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,874 | €2,223 | -€1,651 | -42.6% |
| Other operating charges | 640/8 | €104 | €104 | = | 0.0% |
| Gross operating margin | 9900 | €40,368 | €78,214 | +€37,846 | +93.8% |
| Operating profit (loss) | 9901 | €36,390 | €75,887 | +€39,497 | +108.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,812 | €3,200 | +€1,388 | +76.6% |
| Recurring financial charges | 65 | €1,812 | €3,200 | +€1,388 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €34,578 | €72,690 | +€38,112 | +110.2% |
| Income taxes | 67/77 | €7,820 | €15,319 | +€7,499 | +95.9% |
| Profit (loss) for the period | 9904 | €26,758 | €57,371 | +€30,613 | +114.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,758 | €57,371 | +€30,613 | +114.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.