JS Consultancy: what changed
Two fiscal 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 Consultancy
Largest movements
- Current investments +€25,278
up €25,278 (+25.3%), from €100,000 to €125,278
- Tangible fixed assets -€16,138
down €16,138 (-68.4%), from €23,583 to €7,445
of which Furniture and vehicles: -€13,269
- Cash -€15,252
down €15,252 (-41.7%), from €36,536 to €21,284
mainly Current investments (-€25,278) and Contributions, distributions and other (-€25,000)
- Receivables within one year -€5,249
down €5,249 (-19.3%), from €27,136 to €21,887
of which Other amounts receivable: -€6,789
- Other debts -€6,604
down €6,604 (-19.7%), from €33,575 to €26,971
- Reserves -€4,323
down €4,323 (-3.3%), from €130,074 to €125,752
- Gross operating margin +€6,438
up €6,438 (+16.4%), from €39,345 to €45,783
- Financial charges +€947
up €947 (+2385.0%), from €40 to €987
- Depreciation +€496
up €496 (+3.0%), from €16,693 to €17,189
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 | €188,177 | €177,235 | -€10,942 | -5.8% |
| Fixed assets | 21/28 | €23,583 | €7,445 | -€16,138 | -68.4% |
| Tangible fixed assets | 22/27 | €23,583 | €7,445 | -€16,138 | -68.4% |
| Plant, machinery and equipment | 23 | €4,565 | €3,118 | -€1,447 | -31.7% |
| Furniture and vehicles | 24 | €16,038 | €2,769 | -€13,269 | -82.7% |
| Other tangible fixed assets | 26 | €2,980 | €1,558 | -€1,422 | -47.7% |
| Current assets | 29/58 | €164,595 | €169,790 | +€5,196 | +3.2% |
| Amounts receivable within one year | 40/41 | €27,136 | €21,887 | -€5,249 | -19.3% |
| Trade receivables | 40 | €9,772 | €11,312 | +€1,540 | +15.8% |
| Other amounts receivable | 41 | €17,364 | €10,575 | -€6,789 | -39.1% |
| Current investments | 50/53 | €100,000 | €125,278 | +€25,278 | +25.3% |
| Cash at bank and in hand | 54/58 | €36,536 | €21,284 | -€15,252 | -41.7% |
| Deferred charges and accrued income | 490/1 | €922 | €1,341 | +€419 | +45.4% |
| Total equity and liabilities | 10/49 | €188,177 | €177,235 | -€10,942 | -5.8% |
| Equity | 10/15 | €148,674 | €144,352 | -€4,323 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,074 | €125,752 | -€4,323 | -3.3% |
| Distributable reserves | 133 | €130,074 | €125,752 | -€4,323 | -3.3% |
| Amounts payable | 17/49 | €39,503 | €32,883 | -€6,619 | -16.8% |
| Amounts payable within one year | 42/48 | €39,503 | €32,883 | -€6,619 | -16.8% |
| Trade debts | 44 | €1,049 | €288 | -€761 | -72.5% |
| Suppliers | 440/4 | €1,049 | €288 | -€761 | -72.5% |
| Taxes, remuneration and social security | 45 | €4,879 | €5,624 | +€745 | +15.3% |
| Taxes | 450/3 | €4,879 | €5,624 | +€745 | +15.3% |
| Other amounts payable | 47/48 | €33,575 | €26,971 | -€6,604 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,693 | €17,189 | +€496 | +3.0% |
| Other operating charges | 640/8 | €218 | €233 | +€15 | +7.1% |
| Gross operating margin | 9900 | €39,345 | €45,783 | +€6,438 | +16.4% |
| Operating profit (loss) | 9901 | €22,434 | €28,360 | +€5,926 | +26.4% |
| Financial income | 75/76B | - | €403 | +€403 | |
| Recurring financial income | 75 | - | €403 | +€403 | |
| Financial charges | 65/66B | €40 | €987 | +€947 | +2385.0% |
| Recurring financial charges | 65 | €40 | €987 | +€947 | +2385.0% |
| Profit (loss) for the period before taxes | 9903 | €22,394 | €27,777 | +€5,382 | +24.0% |
| Income taxes | 67/77 | €7,401 | €7,099 | -€302 | -4.1% |
| Profit (loss) for the period | 9904 | €14,993 | €20,677 | +€5,684 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,993 | €20,677 | +€5,684 | +37.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.