JST Conseil: 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.
JST Conseil
Largest movements
- Cash +€59,577
up €59,577 (+26.2%), from €227,443 to €287,020
mainly Other debts (+€148,681) and Net result for the year (+€31,045)
- Tangible fixed assets -€16,022
down €16,022 (-47.3%), from €33,873 to €17,852
of which Furniture and vehicles: -€14,426
- Receivables within one year +€6,807
up €6,807 (+13.4%), from €50,713 to €57,520
of which Other amounts receivable: +€13,953
- Deferred charges and accrued income -€6,782
down €6,782 (-27.0%), from €25,105 to €18,322
- Other debts +€148,681
up €148,681 (+98.6%), from €150,719 to €299,400
- Profit (loss) carried forward -€123,825
no longer reported in 2025 (was €123,825)
- Accrued charges and deferred income +€27,289
up €27,289 (+1091.6%), from €2,500 to €29,789
- Tax, wage and social debts -€6,416
down €6,416 (-19.3%), from €33,207 to €26,790
- Gross operating margin -€118,302
down €118,302 (-61.4%), from €192,741 to €74,439
- Taxes -€24,523
down €24,523 (-68.9%), from €35,571 to €11,047
- Other operating charges -€5,036
down €5,036 (-76.9%), from €6,551 to €1,514
- Financial charges +€4,274
up €4,274 (+41.9%), from €10,193 to €14,467
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 | €337,334 | €380,914 | +€43,580 | +12.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €34,073 | €18,052 | -€16,022 | -47.0% |
| Tangible fixed assets | 22/27 | €33,873 | €17,852 | -€16,022 | -47.3% |
| Furniture and vehicles | 24 | €27,390 | €12,964 | -€14,426 | -52.7% |
| Other tangible fixed assets | 26 | €6,483 | €4,887 | -€1,596 | -24.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €303,261 | €362,862 | +€59,602 | +19.7% |
| Amounts receivable within one year | 40/41 | €50,713 | €57,520 | +€6,807 | +13.4% |
| Trade receivables | 40 | €50,713 | €43,568 | -€7,145 | -14.1% |
| Other amounts receivable | 41 | €0 | €13,953 | +€13,953 | +139525600.0% |
| Cash at bank and in hand | 54/58 | €227,443 | €287,020 | +€59,577 | +26.2% |
| Deferred charges and accrued income | 490/1 | €25,105 | €18,322 | -€6,782 | -27.0% |
| Total equity and liabilities | 10/49 | €337,334 | €380,914 | +€43,580 | +12.9% |
| Equity | 10/15 | €142,425 | €18,600 | -€123,825 | -86.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,825 | - | -€123,825 | |
| Amounts payable | 17/49 | €194,908 | €362,314 | +€167,406 | +85.9% |
| Amounts payable within one year | 42/48 | €192,408 | €332,525 | +€140,117 | +72.8% |
| Trade debts | 44 | €8,483 | €6,335 | -€2,147 | -25.3% |
| Suppliers | 440/4 | €8,483 | €6,335 | -€2,147 | -25.3% |
| Taxes, remuneration and social security | 45 | €33,207 | €26,790 | -€6,416 | -19.3% |
| Taxes | 450/3 | €33,207 | €26,790 | -€6,416 | -19.3% |
| Other amounts payable | 47/48 | €150,719 | €299,400 | +€148,681 | +98.6% |
| Accrued charges and deferred income | 492/3 | €2,500 | €29,789 | +€27,289 | +1091.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,607 | €16,022 | +€414 | +2.7% |
| Other operating charges | 640/8 | €6,551 | €1,514 | -€5,036 | -76.9% |
| Non-recurring operating charges | 66A | €141 | €344 | +€203 | +144.1% |
| Gross operating margin | 9900 | €192,741 | €74,439 | -€118,302 | -61.4% |
| Operating profit (loss) | 9901 | €170,442 | €56,559 | -€113,883 | -66.8% |
| Financial income | 75/76B | €6 | €1 | -€5 | -83.1% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -83.1% |
| Financial charges | 65/66B | €10,193 | €14,467 | +€4,274 | +41.9% |
| Recurring financial charges | 65 | €10,193 | €14,467 | +€4,274 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €160,255 | €42,093 | -€118,162 | -73.7% |
| Income taxes | 67/77 | €35,571 | €11,047 | -€24,523 | -68.9% |
| Profit (loss) for the period | 9904 | €124,684 | €31,045 | -€93,639 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €124,684 | €31,045 | -€93,639 | -75.1% |
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 6 October 2026 via checked.be.