JUAN 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.
JUAN CONSULTING
Largest movements
- Receivables within one year +€82,373
up €82,373 (+8.9%), from €925,708 to €1.0m
of which Other amounts receivable: +€69,142
- Profit (loss) carried forward +€80,747
up €80,747 (+13.4%), from €601,008 to €681,755
- Gross operating margin +€64,548
up €64,548 (+131%), from €49,363 to €113,911
- Taxes +€11,005
up €11,005 (+59.1%), from €18,624 to €29,628
- Other operating charges +€1,666
up €1,666 (+217%), from €769 to €2,435
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 | €935,397 | €1,020,975 | +€85,578 | +9.1% |
| Fixed assets | 21/28 | €1,368 | €774 | -€594 | -43.4% |
| Tangible fixed assets | 22/27 | €1,134 | €540 | -€594 | -52.4% |
| Furniture and vehicles | 24 | €1,134 | €540 | -€594 | -52.4% |
| Financial fixed assets | 28 | €234 | €234 | = | 0.0% |
| Current assets | 29/58 | €934,029 | €1,020,201 | +€86,172 | +9.2% |
| Amounts receivable within one year | 40/41 | €925,708 | €1,008,081 | +€82,373 | +8.9% |
| Trade receivables | 40 | €0 | €13,231 | +€13,231 | |
| Other amounts receivable | 41 | €925,708 | €994,850 | +€69,142 | +7.5% |
| Current investments | 50/53 | €5,800 | €5,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,263 | €6,320 | +€4,057 | +179% |
| Deferred charges and accrued income | 490/1 | €258 | - | -€258 | |
| Total equity and liabilities | 10/49 | €935,397 | €1,020,975 | +€85,578 | +9.1% |
| Equity | 10/15 | €808,724 | €889,471 | +€80,747 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,516 | €201,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €135,482 | €135,482 | = | 0.0% |
| Distributable reserves | 133 | €64,174 | €64,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | €601,008 | €681,755 | +€80,747 | +13.4% |
| Provisions and deferred taxes | 16 | €69,762 | €69,762 | = | 0.0% |
| Deferred taxes | 168 | €69,762 | €69,762 | = | 0.0% |
| Amounts payable | 17/49 | €56,910 | €61,741 | +€4,832 | +8.5% |
| Amounts payable within one year | 42/48 | €56,910 | €61,741 | +€4,832 | +8.5% |
| Trade debts | 44 | €31,571 | €32,748 | +€1,177 | +3.7% |
| Suppliers | 440/4 | €31,571 | €32,748 | +€1,177 | +3.7% |
| Taxes, remuneration and social security | 45 | €25,339 | €28,993 | +€3,655 | +14.4% |
| Taxes | 450/3 | €25,339 | €28,993 | +€3,655 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €594 | +€132 | +28.6% |
| Other operating charges | 640/8 | €769 | €2,435 | +€1,666 | +217% |
| Gross operating margin | 9900 | €49,363 | €113,911 | +€64,548 | +131% |
| Operating profit (loss) | 9901 | €48,132 | €110,882 | +€62,750 | +130% |
| Financial income | 75/76B | - | €209 | +€209 | |
| Recurring financial income | 75 | - | €209 | +€209 | |
| Financial charges | 65/66B | €1,788 | €716 | -€1,072 | -60.0% |
| Recurring financial charges | 65 | €1,788 | €716 | -€1,072 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €46,344 | €110,375 | +€64,031 | +138% |
| Income taxes | 67/77 | €18,624 | €29,628 | +€11,005 | +59.1% |
| Profit (loss) for the period | 9904 | €27,720 | €80,747 | +€53,027 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €27,720 | €80,747 | +€53,027 | +191% |
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 29 October 2026 via checked.be.