JST 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.
JST CONSULT
Largest movements
- Receivables within one year -€93,821
down €93,821 (-85.1%), from €110,234 to €16,413
of which Other amounts receivable: -€95,794
- Financial fixed assets +€60,000
up €60,000 (+666.7%), from €9,000 to €69,000
- Cash +€33,699
up €33,699 (+45.6%), from €73,861 to €107,560
mainly Receivables within one year (+€93,821) and Other debts (+€50,676)
- Deferred charges and accrued income -€2,374
down €2,374 (-65.4%), from €3,629 to €1,255
- Profit (loss) carried forward -€106,673
down €106,673 (-67.1%), from €159,028 to €52,355
- Other debts +€50,676
new in 2025: €50,676
- Debts after one year +€41,333
new in 2025: €41,333
- Current portion of long-term debt +€23,332
new in 2025: €23,332
- Tax, wage and social debts -€7,140
down €7,140 (-24.4%), from €29,223 to €22,083
of which Taxes: -€7,140
- Gross operating margin -€21,233
down €21,233 (-23.0%), from €92,173 to €70,940
- Taxes -€4,779
down €4,779 (-25.0%), from €19,079 to €14,300
- Financial income -€3,033
no longer reported in 2025 (was €3,033)
of which Financial income: -€3,033
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 | €199,393 | €196,425 | -€2,968 | -1.5% |
| Fixed assets | 21/28 | €11,669 | €71,197 | +€59,528 | +510.1% |
| Tangible fixed assets | 22/27 | €2,669 | €2,197 | -€472 | -17.7% |
| Furniture and vehicles | 24 | €1,474 | €1,148 | -€326 | -22.1% |
| Other tangible fixed assets | 26 | €1,195 | €1,049 | -€146 | -12.2% |
| Financial fixed assets | 28 | €9,000 | €69,000 | +€60,000 | +666.7% |
| Current assets | 29/58 | €187,724 | €125,228 | -€62,496 | -33.3% |
| Amounts receivable within one year | 40/41 | €110,234 | €16,413 | -€93,821 | -85.1% |
| Trade receivables | 40 | €11,440 | €13,413 | +€1,973 | +17.2% |
| Other amounts receivable | 41 | €98,794 | €3,000 | -€95,794 | -97.0% |
| Cash at bank and in hand | 54/58 | €73,861 | €107,560 | +€33,699 | +45.6% |
| Deferred charges and accrued income | 490/1 | €3,629 | €1,255 | -€2,374 | -65.4% |
| Total equity and liabilities | 10/49 | €199,393 | €196,425 | -€2,968 | -1.5% |
| Equity | 10/15 | €161,528 | €54,855 | -€106,673 | -66.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,028 | €52,355 | -€106,673 | -67.1% |
| Amounts payable | 17/49 | €37,865 | €141,570 | +€103,705 | +273.9% |
| Amounts payable after more than one year | 17 | - | €41,333 | +€41,333 | |
| Financial debts | 170/4 | - | €41,333 | +€41,333 | |
| Amounts payable within one year | 42/48 | €37,865 | €100,237 | +€62,372 | +164.7% |
| Current portion of amounts payable after more than one year | 42 | - | €23,332 | +€23,332 | |
| Trade debts | 44 | €8,642 | €4,146 | -€4,496 | -52.0% |
| Suppliers | 440/4 | €8,642 | €4,146 | -€4,496 | -52.0% |
| Taxes, remuneration and social security | 45 | €29,223 | €22,083 | -€7,140 | -24.4% |
| Taxes | 450/3 | €27,005 | €19,865 | -€7,140 | -26.4% |
| Remuneration and social security | 454/9 | €2,218 | €2,218 | = | 0.0% |
| Other amounts payable | 47/48 | - | €50,676 | +€50,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €1,272 | +€19 | +1.5% |
| Other operating charges | 640/8 | €3,031 | €2,341 | -€690 | -22.8% |
| Non-recurring operating charges | 66A | - | €2,139 | +€2,139 | |
| Gross operating margin | 9900 | €92,173 | €70,940 | -€21,233 | -23.0% |
| Operating profit (loss) | 9901 | €87,889 | €65,188 | -€22,701 | -25.8% |
| Financial income | 75/76B | €3,033 | - | -€3,033 | |
| Recurring financial income | 75 | €3,033 | - | -€3,033 | |
| Non-recurring financial income | 76B | €3,033 | - | -€3,033 | |
| Financial charges | 65/66B | €2,833 | €2,561 | -€272 | -9.6% |
| Recurring financial charges | 65 | €2,833 | €2,561 | -€272 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €88,089 | €62,627 | -€25,462 | -28.9% |
| Income taxes | 67/77 | €19,079 | €14,300 | -€4,779 | -25.0% |
| Profit (loss) for the period | 9904 | €69,010 | €48,327 | -€20,683 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,010 | €48,327 | -€20,683 | -30.0% |
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 8 October 2026 via checked.be.