JS Consulting & Expertise: 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 & Expertise
Largest movements
- Cash +€18,212
up €18,212 (+97.1%), from €18,753 to €36,965
mainly Depreciation (+€8,288) and Net result for the year (+€6,635)
- Tangible fixed assets -€8,288
down €8,288 (-68.4%), from €12,125 to €3,837
- Receivables within one year -€1,013
down €1,013 (-61.3%), from €1,652 to €640
of which Trade receivables: -€1,210
- Profit (loss) carried forward +€6,635
up €6,635 (+111%), from €5,955 to €12,591
- Trade debts +€1,825
up €1,825 (+677%), from €269 to €2,095
- Debts after one year +€515
up €515 (+2.3%), from €22,768 to €23,283
- Gross operating margin +€1,845
up €1,845 (+10.6%), from €17,454 to €19,299
- Other operating charges -€1,178
down €1,178 (-67.8%), from €1,737 to €559
- Taxes +€641
up €641 (+41.0%), from €1,562 to €2,203
- Financial charges -€288
down €288 (-15.2%), from €1,902 to €1,614
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 | €34,262 | €43,171 | +€8,910 | +26.0% |
| Fixed assets | 21/28 | €12,125 | €3,837 | -€8,288 | -68.4% |
| Tangible fixed assets | 22/27 | €12,125 | €3,837 | -€8,288 | -68.4% |
| Furniture and vehicles | 24 | €12,125 | €3,837 | -€8,288 | -68.4% |
| Current assets | 29/58 | €22,137 | €39,334 | +€17,197 | +77.7% |
| Amounts receivable within one year | 40/41 | €1,652 | €640 | -€1,013 | -61.3% |
| Trade receivables | 40 | €1,210 | €0 | -€1,210 | -100% |
| Other amounts receivable | 41 | €442 | €640 | +€197 | +44.6% |
| Cash at bank and in hand | 54/58 | €18,753 | €36,965 | +€18,212 | +97.1% |
| Deferred charges and accrued income | 490/1 | €1,731 | €1,729 | -€2 | -0.1% |
| Total equity and liabilities | 10/49 | €34,262 | €43,171 | +€8,910 | +26.0% |
| Equity | 10/15 | €8,955 | €15,591 | +€6,635 | +74.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,955 | €12,591 | +€6,635 | +111% |
| Amounts payable | 17/49 | €25,306 | €27,581 | +€2,274 | +9.0% |
| Amounts payable after more than one year | 17 | €22,768 | €23,283 | +€515 | +2.3% |
| Other amounts payable | 178/9 | €22,768 | €23,283 | +€515 | +2.3% |
| Amounts payable within one year | 42/48 | €2,538 | €4,298 | +€1,759 | +69.3% |
| Trade debts | 44 | €269 | €2,095 | +€1,825 | +677% |
| Suppliers | 440/4 | €269 | €2,095 | +€1,825 | +677% |
| Taxes, remuneration and social security | 45 | €2,269 | €2,203 | -€66 | -2.9% |
| Taxes | 450/3 | €2,269 | €2,203 | -€66 | -2.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,288 | €8,288 | = | 0.0% |
| Other operating charges | 640/8 | €1,737 | €559 | -€1,178 | -67.8% |
| Gross operating margin | 9900 | €17,454 | €19,299 | +€1,845 | +10.6% |
| Operating profit (loss) | 9901 | €7,429 | €10,452 | +€3,023 | +40.7% |
| Financial charges | 65/66B | €1,902 | €1,614 | -€288 | -15.2% |
| Recurring financial charges | 65 | €1,902 | €1,614 | -€288 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €5,527 | €8,838 | +€3,312 | +59.9% |
| Income taxes | 67/77 | €1,562 | €2,203 | +€641 | +41.0% |
| Profit (loss) for the period | 9904 | €3,965 | €6,635 | +€2,671 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,965 | €6,635 | +€2,671 | +67.4% |
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 16 October 2026 via checked.be.