JS HighT Consult: 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 HighT Consult
Largest movements
- Cash +€34,473
up €34,473 (+66.7%), from €51,703 to €86,177
mainly Net result for the year (+€31,647) and Tax, wage and social debts (+€11,335)
- Receivables within one year +€11,040
up €11,040 (+42.3%), from €26,129 to €37,169
- Profit (loss) carried forward +€31,647
up €31,647 (+59.4%), from €53,276 to €84,923
- Tax, wage and social debts +€11,335
up €11,335 (+55.5%), from €20,436 to €31,771
- Trade debts +€4,806
up €4,806 (+976.6%), from €492 to €5,298
- Accrued charges and deferred income -€1,996
down €1,996 (-100.0%), from €1,996 to €0
- Other debts -€1,593
down €1,593 (-87.2%), from €1,828 to €235
- Gross operating margin -€28,518
down €28,518 (-39.2%), from €72,792 to €44,274
- Taxes -€5,307
down €5,307 (-36.1%), from €14,687 to €9,380
- Depreciation -€953
down €953 (-48.4%), from €1,966 to €1,014
- Financial charges -€817
down €817 (-32.3%), from €2,531 to €1,715
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 | €81,027 | €125,441 | +€44,414 | +54.8% |
| Fixed assets | 21/28 | €3,021 | €2,008 | -€1,014 | -33.6% |
| Tangible fixed assets | 22/27 | €3,021 | €2,008 | -€1,014 | -33.6% |
| Plant, machinery and equipment | 23 | €1,611 | €1,068 | -€543 | -33.7% |
| Furniture and vehicles | 24 | €1,410 | €939 | -€471 | -33.4% |
| Current assets | 29/58 | €78,006 | €123,434 | +€45,428 | +58.2% |
| Amounts receivable within one year | 40/41 | €26,129 | €37,169 | +€11,040 | +42.3% |
| Trade receivables | 40 | €26,129 | €37,169 | +€11,040 | +42.3% |
| Cash at bank and in hand | 54/58 | €51,703 | €86,177 | +€34,473 | +66.7% |
| Deferred charges and accrued income | 490/1 | €174 | €88 | -€86 | -49.5% |
| Total equity and liabilities | 10/49 | €81,027 | €125,441 | +€44,414 | +54.8% |
| Equity | 10/15 | €56,276 | €87,923 | +€31,647 | +56.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,276 | €84,923 | +€31,647 | +59.4% |
| Amounts payable | 17/49 | €24,751 | €37,518 | +€12,767 | +51.6% |
| Amounts payable within one year | 42/48 | €22,756 | €37,518 | +€14,763 | +64.9% |
| Trade debts | 44 | €492 | €5,298 | +€4,806 | +976.6% |
| Suppliers | 440/4 | €492 | €5,298 | +€4,806 | +976.6% |
| Advances received on contracts in progress | 46 | - | €215 | +€215 | |
| Taxes, remuneration and social security | 45 | €20,436 | €31,771 | +€11,335 | +55.5% |
| Taxes | 450/3 | €20,436 | €31,771 | +€11,335 | +55.5% |
| Other amounts payable | 47/48 | €1,828 | €235 | -€1,593 | -87.2% |
| Accrued charges and deferred income | 492/3 | €1,996 | €0 | -€1,996 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,966 | €1,014 | -€953 | -48.4% |
| Other operating charges | 640/8 | €335 | €519 | +€184 | +54.9% |
| Gross operating margin | 9900 | €72,792 | €44,274 | -€28,518 | -39.2% |
| Operating profit (loss) | 9901 | €70,490 | €42,741 | -€27,750 | -39.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €2,531 | €1,715 | -€817 | -32.3% |
| Recurring financial charges | 65 | €2,531 | €1,715 | -€817 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €67,963 | €41,026 | -€26,937 | -39.6% |
| Income taxes | 67/77 | €14,687 | €9,380 | -€5,307 | -36.1% |
| Profit (loss) for the period | 9904 | €53,276 | €31,647 | -€21,630 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,276 | €31,647 | -€21,630 | -40.6% |
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 4 October 2026 via checked.be.