JSConsulting: 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.
JSConsulting
Largest movements
- Cash +€13,789
up €13,789 (+22.8%), from €60,598 to €74,387
mainly Net result for the year (+€19,332) and Trade debts (+€2,174)
- Receivables within one year +€4,719
up €4,719 (+26.6%), from €17,729 to €22,449
of which Trade receivables: +€2,928
- Profit (loss) carried forward +€19,332
up €19,332 (+39.8%), from €48,590 to €67,922
- Accrued charges and deferred income -€3,590
down €3,590 (-100.0%), from €3,590 to €0
- Trade debts +€2,174
up €2,174 (+199.9%), from €1,087 to €3,261
- Gross operating margin -€36,704
down €36,704 (-56.6%), from €64,841 to €28,137
- Taxes -€7,301
down €7,301 (-56.4%), from €12,937 to €5,636
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,039 | €98,152 | +€18,113 | +22.6% |
| Fixed assets | 21/28 | €892 | €399 | -€493 | -55.3% |
| Tangible fixed assets | 22/27 | €892 | €399 | -€493 | -55.3% |
| Furniture and vehicles | 24 | €892 | €399 | -€493 | -55.3% |
| Current assets | 29/58 | €79,147 | €97,753 | +€18,606 | +23.5% |
| Amounts receivable within one year | 40/41 | €17,729 | €22,449 | +€4,719 | +26.6% |
| Trade receivables | 40 | €17,729 | €20,657 | +€2,928 | +16.5% |
| Other amounts receivable | 41 | - | €1,791 | +€1,791 | |
| Cash at bank and in hand | 54/58 | €60,598 | €74,387 | +€13,789 | +22.8% |
| Deferred charges and accrued income | 490/1 | €819 | €918 | +€98 | +12.0% |
| Total equity and liabilities | 10/49 | €80,039 | €98,152 | +€18,113 | +22.6% |
| Equity | 10/15 | €52,590 | €71,922 | +€19,332 | +36.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,590 | €67,922 | +€19,332 | +39.8% |
| Amounts payable | 17/49 | €27,449 | €26,230 | -€1,219 | -4.4% |
| Amounts payable within one year | 42/48 | €23,859 | €26,230 | +€2,371 | +9.9% |
| Trade debts | 44 | €1,087 | €3,261 | +€2,174 | +199.9% |
| Suppliers | 440/4 | €1,087 | €3,261 | +€2,174 | +199.9% |
| Taxes, remuneration and social security | 45 | €18,581 | €18,778 | +€197 | +1.1% |
| Taxes | 450/3 | €18,581 | €18,778 | +€197 | +1.1% |
| Other amounts payable | 47/48 | €4,191 | €4,191 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,590 | €0 | -€3,590 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €493 | -€94 | -16.0% |
| Other operating charges | 640/8 | €1,738 | €1,331 | -€407 | -23.4% |
| Gross operating margin | 9900 | €64,841 | €28,137 | -€36,704 | -56.6% |
| Operating profit (loss) | 9901 | €62,515 | €26,313 | -€36,202 | -57.9% |
| Financial charges | 65/66B | €989 | €1,345 | +€355 | +35.9% |
| Recurring financial charges | 65 | €989 | €1,345 | +€355 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €61,526 | €24,968 | -€36,558 | -59.4% |
| Income taxes | 67/77 | €12,937 | €5,636 | -€7,301 | -56.4% |
| Profit (loss) for the period | 9904 | €48,590 | €19,332 | -€29,257 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,590 | €19,332 | -€29,257 | -60.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.