JST Consulting: what changed
JST Consulting
Largest movements
- Tangible fixed assets +€128,378
up €128,378 (+61.1%), from €210,191 to €338,569
of which Land and buildings: +€128,703
- Cash -€74,562
down €74,562 (-65.5%), from €113,908 to €39,346
mainly Investment in fixed assets (net) (-€139,386) and Contributions, distributions and other (-€54,358)
- Current investments +€19,836
up €19,836 (+5.2%), from €380,164 to €400,000
- Receivables within one year -€14,338
down €14,338 (-40.1%), from €35,778 to €21,440
of which Trade receivables: -€18,498
- Other debts +€58,808
up €58,808 (+39.4%), from €149,198 to €208,006
- Debts after one year -€10,018
down €10,018 (-18.7%), from €53,510 to €43,492
- Reserves +€8,171
up €8,171 (+1.9%), from €419,461 to €427,632
of which Distributable reserves: +€8,171
- Other operating charges +€15,109
up €15,109 (+1,864%), from €811 to €15,919
- Financial income +€11,368
up €11,368 (+5,415%), from €210 to €11,578
- Financial charges +€3,948
up €3,948 (+35.1%), from €11,263 to €15,211
- Taxes -€1,626
down €1,626 (-6.3%), from €25,947 to €24,321
- Gross operating margin +€1,362
up €1,362 (+1.2%), from €116,049 to €117,411
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €740,422 | €799,754 | +€59,332 | +8.0% |
| Fixed assets | 21/28 | €210,191 | €338,569 | +€128,378 | +61.1% |
| Tangible fixed assets | 22/27 | €210,191 | €338,569 | +€128,378 | +61.1% |
| Land and buildings | 22 | €209,305 | €338,008 | +€128,703 | +61.5% |
| Furniture and vehicles | 24 | €886 | €561 | -€325 | -36.7% |
| Current assets | 29/58 | €530,231 | €461,185 | -€69,046 | -13.0% |
| Amounts receivable within one year | 40/41 | €35,778 | €21,440 | -€14,338 | -40.1% |
| Trade receivables | 40 | €35,640 | €17,142 | -€18,498 | -51.9% |
| Other amounts receivable | 41 | €138 | €4,298 | +€4,160 | +3,024% |
| Current investments | 50/53 | €380,164 | €400,000 | +€19,836 | +5.2% |
| Cash at bank and in hand | 54/58 | €113,908 | €39,346 | -€74,562 | -65.5% |
| Deferred charges and accrued income | 490/1 | €381 | €399 | +€18 | +4.7% |
| Total equity and liabilities | 10/49 | €740,422 | €799,754 | +€59,332 | +8.0% |
| Equity | 10/15 | €506,961 | €515,132 | +€8,171 | +1.6% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Reserves | 13 | €419,461 | €427,632 | +€8,171 | +1.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €419,461 | €427,632 | +€8,171 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €233,461 | €284,622 | +€51,161 | +21.9% |
| Amounts payable after more than one year | 17 | €53,510 | €43,492 | -€10,018 | -18.7% |
| Financial debts | 170/4 | €53,510 | €43,492 | -€10,018 | -18.7% |
| Amounts payable within one year | 42/48 | €171,205 | €227,106 | +€55,902 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €9,937 | €10,018 | +€81 | +0.8% |
| Trade debts | 44 | €5,463 | €5,783 | +€321 | +5.9% |
| Suppliers | 440/4 | €5,463 | €5,783 | +€321 | +5.9% |
| Taxes, remuneration and social security | 45 | €6,607 | €3,299 | -€3,308 | -50.1% |
| Taxes | 450/3 | €6,607 | €3,299 | -€3,308 | -50.1% |
| Other amounts payable | 47/48 | €149,198 | €208,006 | +€58,808 | +39.4% |
| Accrued charges and deferred income | 492/3 | €8,746 | €14,024 | +€5,277 | +60.3% |
| Non-recurring operating income | 76A | €3,754 | €0 | -€3,754 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,093 | €11,008 | -€85 | -0.8% |
| Other operating charges | 640/8 | €811 | €15,919 | +€15,109 | +1,864% |
| Gross operating margin | 9900 | €116,049 | €117,411 | +€1,362 | +1.2% |
| Operating profit (loss) | 9901 | €104,145 | €90,483 | -€13,662 | -13.1% |
| Financial income | 75/76B | €210 | €11,578 | +€11,368 | +5,415% |
| Recurring financial income | 75 | €210 | €11,578 | +€11,368 | +5,415% |
| Financial charges | 65/66B | €11,263 | €15,211 | +€3,948 | +35.1% |
| Recurring financial charges | 65 | €11,263 | €15,211 | +€3,948 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €93,092 | €86,850 | -€6,242 | -6.7% |
| Income taxes | 67/77 | €25,947 | €24,321 | -€1,626 | -6.3% |
| Profit (loss) for the period | 9904 | €67,145 | €62,529 | -€4,616 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,145 | €62,529 | -€4,616 | -6.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.