JUA CONSULTING: what changed
Two financial 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.
JUA CONSULTING
Largest movements
- Cash +€55,891
up €55,891 (+1,697%), from €3,293 to €59,184
mainly Net result for the year (+€52,408) and Trade debts (+€4,382)
- Receivables within one year +€2,734
up €2,734 (+12.6%), from €21,700 to €24,435
- Profit (loss) carried forward +€52,408
up €52,408 (+338%), from €15,494 to €67,903
- Trade debts +€4,382
up €4,382 (+145%), from €3,031 to €7,413
- Tax, wage and social debts +€1,629
up €1,629 (+26.0%), from €6,263 to €7,892
- Other debts +€1,026
up €1,026 (+89.7%), from €1,144 to €2,171
- Gross operating margin +€48,906
up €48,906 (+246%), from €19,841 to €68,747
- Taxes +€10,909
up €10,909 (+252%), from €4,325 to €15,234
- Depreciation +€1,105
up €1,105 (+6,845%), from €16 to €1,122
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.
Derived cash bridge
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 | €27,933 | €87,379 | +€59,446 | +213% |
| Fixed assets | 21/28 | €2,939 | €3,460 | +€521 | +17.7% |
| Tangible fixed assets | 22/27 | €2,939 | €3,460 | +€521 | +17.7% |
| Furniture and vehicles | 24 | €2,939 | €3,460 | +€521 | +17.7% |
| Current assets | 29/58 | €24,994 | €83,919 | +€58,926 | +236% |
| Amounts receivable within one year | 40/41 | €21,700 | €24,435 | +€2,734 | +12.6% |
| Trade receivables | 40 | €21,700 | €24,435 | +€2,734 | +12.6% |
| Cash at bank and in hand | 54/58 | €3,293 | €59,184 | +€55,891 | +1,697% |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €27,933 | €87,379 | +€59,446 | +213% |
| Equity | 10/15 | €17,494 | €69,903 | +€52,408 | +300% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,494 | €67,903 | +€52,408 | +338% |
| Amounts payable | 17/49 | €10,439 | €17,476 | +€7,038 | +67.4% |
| Amounts payable within one year | 42/48 | €10,439 | €17,476 | +€7,038 | +67.4% |
| Trade debts | 44 | €3,031 | €7,413 | +€4,382 | +145% |
| Suppliers | 440/4 | €3,031 | €7,413 | +€4,382 | +145% |
| Taxes, remuneration and social security | 45 | €6,263 | €7,892 | +€1,629 | +26.0% |
| Taxes | 450/3 | €6,263 | €7,892 | +€1,629 | +26.0% |
| Other amounts payable | 47/48 | €1,144 | €2,171 | +€1,026 | +89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €1,122 | +€1,105 | +6,845% |
| Gross operating margin | 9900 | €19,841 | €68,747 | +€48,906 | +246% |
| Operating profit (loss) | 9901 | €19,825 | €67,625 | +€47,801 | +241% |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €5 | €84 | +€79 | +1,579% |
| Recurring financial charges | 65 | €5 | €84 | +€79 | +1,579% |
| Profit (loss) for the period before taxes | 9903 | €19,820 | €67,643 | +€47,823 | +241% |
| Income taxes | 67/77 | €4,325 | €15,234 | +€10,909 | +252% |
| Profit (loss) for the period | 9904 | €15,494 | €52,408 | +€36,914 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €15,494 | €52,408 | +€36,914 | +238% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.