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
- Receivables within one year +€108,629
up €108,629 (+94.6%), from €114,886 to €223,515
of which Other amounts receivable: +€124,050
- Intangible fixed assets -€10,360
down €10,360 (-22.2%), from €46,620 to €36,260
- Tangible fixed assets -€3,118
down €3,118 (-38.0%), from €8,212 to €5,095
- Cash -€2,665
down €2,665 (-100%), from €2,665 to €0
mainly Receivables within one year (-€108,629) and Debts after one year (-€16,472)
- Current portion of long-term debt +€39,365
up €39,365 (+218%), from €18,020 to €57,385
- Profit (loss) carried forward +€37,771
up €37,771 (+95.3%), from €39,647 to €77,418
- Trade debts +€19,983
up €19,983 (+77.6%), from €25,765 to €45,748
- Debts after one year -€16,472
down €16,472 (-53.4%), from €30,825 to €14,353
- Other debts +€7,830
new in 2025: €7,830
- Staff costs -€100,653
down €100,653 (-60.5%), from €166,464 to €65,811
- Gross operating margin -€37,494
down €37,494 (-19.0%), from €197,734 to €160,241
- Financial charges +€15,176
up €15,176 (+132%), from €11,470 to €26,645
- Taxes +€12,553
up €12,553 (+674%), from €1,864 to €14,416
- Other operating charges -€5,414
down €5,414 (-71.9%), from €7,533 to €2,119
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 | €173,137 | €265,623 | +€92,486 | +53.4% |
| Fixed assets | 21/28 | €55,586 | €42,108 | -€13,478 | -24.2% |
| Intangible fixed assets | 21 | €46,620 | €36,260 | -€10,360 | -22.2% |
| Tangible fixed assets | 22/27 | €8,212 | €5,095 | -€3,118 | -38.0% |
| Plant, machinery and equipment | 23 | €8,212 | €5,095 | -€3,118 | -38.0% |
| Financial fixed assets | 28 | €753 | €753 | = | 0.0% |
| Current assets | 29/58 | €117,551 | €223,515 | +€105,964 | +90.1% |
| Amounts receivable within one year | 40/41 | €114,886 | €223,515 | +€108,629 | +94.6% |
| Trade receivables | 40 | €64,659 | €49,238 | -€15,421 | -23.8% |
| Other amounts receivable | 41 | €50,227 | €174,277 | +€124,050 | +247% |
| Cash at bank and in hand | 54/58 | €2,665 | €0 | -€2,665 | -100% |
| Total equity and liabilities | 10/49 | €173,137 | €265,623 | +€92,486 | +53.4% |
| Equity | 10/15 | €60,107 | €97,878 | +€37,771 | +62.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,647 | €77,418 | +€37,771 | +95.3% |
| Amounts payable | 17/49 | €113,030 | €167,745 | +€54,715 | +48.4% |
| Amounts payable after more than one year | 17 | €30,825 | €14,353 | -€16,472 | -53.4% |
| Financial debts | 170/4 | €30,825 | €14,353 | -€16,472 | -53.4% |
| Amounts payable within one year | 42/48 | €82,205 | €153,392 | +€71,188 | +86.6% |
| Current portion of amounts payable after more than one year | 42 | €18,020 | €57,385 | +€39,365 | +218% |
| Financial debts | 43 | - | €5,516 | +€5,516 | |
| Credit institutions | 430/8 | - | €5,516 | +€5,516 | |
| Trade debts | 44 | €25,765 | €45,748 | +€19,983 | +77.6% |
| Suppliers | 440/4 | €25,765 | €45,748 | +€19,983 | +77.6% |
| Advances received on contracts in progress | 46 | €4,900 | €4,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €33,519 | €32,013 | -€1,506 | -4.5% |
| Taxes | 450/3 | €19,360 | €24,930 | +€5,570 | +28.8% |
| Remuneration and social security | 454/9 | €14,160 | €7,083 | -€7,076 | -50.0% |
| Other amounts payable | 47/48 | - | €7,830 | +€7,830 | |
| Remuneration, social security and pensions | 62 | €166,464 | €65,811 | -€100,653 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,298 | €13,478 | +€5,180 | +62.4% |
| Other operating charges | 640/8 | €7,533 | €2,119 | -€5,414 | -71.9% |
| Gross operating margin | 9900 | €197,734 | €160,241 | -€37,494 | -19.0% |
| Operating profit (loss) | 9901 | €15,440 | €78,833 | +€63,393 | +411% |
| Financial income | 75/76B | €0 | €0 | -€0 | -57.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -57.1% |
| Financial charges | 65/66B | €11,470 | €26,645 | +€15,176 | +132% |
| Recurring financial charges | 65 | €11,470 | €26,645 | +€15,176 | +132% |
| Profit (loss) for the period before taxes | 9903 | €3,970 | €52,188 | +€48,217 | +1,214% |
| Income taxes | 67/77 | €1,864 | €14,416 | +€12,553 | +674% |
| Profit (loss) for the period | 9904 | €2,107 | €37,771 | +€35,664 | +1,693% |
| Profit (loss) for the period to be appropriated | 9905 | €2,107 | €37,771 | +€35,664 | +1,693% |
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 15 October 2026 via checked.be.