JS Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€44,252
up €44,252 (+6,899%), from €641 to €44,894
of which Other tangible fixed assets: +€42,021
- Cash -€40,784
no longer reported in 2025 (was €40,784)
mainly Contributions, distributions and other (-€47,500) and Investment in fixed assets (net) (-€45,524)
- Receivables within one year +€37,099
up €37,099 (+167%), from €22,181 to €59,280
of which Trade receivables: +€28,954
- Debts after one year +€32,606
new in 2025: €32,606
- Current portion of long-term debt +€20,031
new in 2025: €20,031
- Reserves -€13,895
down €13,895 (-29.2%), from €47,631 to €33,736
- Short-term financial debts +€2,833
new in 2025: €2,833
- Tax, wage and social debts -€2,229
down €2,229 (-16.1%), from €13,831 to €11,602
- Gross operating margin -€15,576
down €15,576 (-23.9%), from €65,065 to €49,489
- Taxes -€3,237
down €3,237 (-24.1%), from €13,439 to €10,201
- Other operating charges +€1,287
up €1,287 (+89.4%), from €1,438 to €2,725
- Depreciation +€901
up €901 (+242%), from €372 to €1,272
- Financial income +€691
up €691 (+86.7%), from €798 to €1,489
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.
Derived cash bridge
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 | €64,032 | €104,329 | +€40,297 | +62.9% |
| Fixed assets | 21/28 | €641 | €44,894 | +€44,252 | +6,899% |
| Tangible fixed assets | 22/27 | €641 | €44,894 | +€44,252 | +6,899% |
| Furniture and vehicles | 24 | €641 | €2,872 | +€2,231 | +348% |
| Other tangible fixed assets | 26 | - | €42,021 | +€42,021 | |
| Current assets | 29/58 | €63,390 | €59,435 | -€3,955 | -6.2% |
| Amounts receivable within one year | 40/41 | €22,181 | €59,280 | +€37,099 | +167% |
| Trade receivables | 40 | - | €28,954 | +€28,954 | |
| Other amounts receivable | 41 | €22,181 | €30,326 | +€8,145 | +36.7% |
| Cash at bank and in hand | 54/58 | €40,784 | - | -€40,784 | |
| Deferred charges and accrued income | 490/1 | €426 | €155 | -€270 | -63.5% |
| Total equity and liabilities | 10/49 | €64,032 | €104,329 | +€40,297 | +62.9% |
| Equity | 10/15 | €49,631 | €35,736 | -€13,895 | -28.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,631 | €33,736 | -€13,895 | -29.2% |
| Distributable reserves | 133 | €47,631 | €33,736 | -€13,895 | -29.2% |
| Amounts payable | 17/49 | €14,400 | €68,593 | +€54,193 | +376% |
| Amounts payable after more than one year | 17 | - | €32,606 | +€32,606 | |
| Financial debts | 170/4 | - | €32,606 | +€32,606 | |
| Amounts payable within one year | 42/48 | €14,400 | €35,987 | +€21,587 | +150% |
| Current portion of amounts payable after more than one year | 42 | - | €20,031 | +€20,031 | |
| Financial debts | 43 | - | €2,833 | +€2,833 | |
| Credit institutions | 430/8 | - | €2,833 | +€2,833 | |
| Trade debts | 44 | €570 | €1,521 | +€952 | +167% |
| Suppliers | 440/4 | €570 | €1,521 | +€952 | +167% |
| Taxes, remuneration and social security | 45 | €13,831 | €11,602 | -€2,229 | -16.1% |
| Taxes | 450/3 | €13,831 | €11,602 | -€2,229 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €1,272 | +€901 | +242% |
| Other operating charges | 640/8 | €1,438 | €2,725 | +€1,287 | +89.4% |
| Gross operating margin | 9900 | €65,065 | €49,489 | -€15,576 | -23.9% |
| Operating profit (loss) | 9901 | €63,255 | €45,492 | -€17,763 | -28.1% |
| Financial income | 75/76B | €798 | €1,489 | +€691 | +86.7% |
| Recurring financial income | 75 | €798 | €1,489 | +€691 | +86.7% |
| Financial charges | 65/66B | €3,017 | €3,175 | +€157 | +5.2% |
| Recurring financial charges | 65 | €3,017 | €3,175 | +€157 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €61,036 | €43,806 | -€17,229 | -28.2% |
| Income taxes | 67/77 | €13,439 | €10,201 | -€3,237 | -24.1% |
| Profit (loss) for the period | 9904 | €47,597 | €33,605 | -€13,992 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,597 | €33,605 | -€13,992 | -29.4% |
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 18 October 2026 via checked.be.