Jughmans Consult: 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.
Jughmans Consult
Largest movements
- Tangible fixed assets +€7,357
up €7,357 (+176%), from €4,183 to €11,540
of which Land and buildings: +€5,269
- Cash +€3,823
up €3,823 (+8.7%), from €44,144 to €47,967
mainly Net result for the year (+€15,937) and Depreciation (+€1,756)
- Reserves +€15,937
up €15,937 (+50.6%), from €31,494 to €47,432
- Tax, wage and social debts -€4,666
down €4,666 (-42.4%), from €11,000 to €6,333
of which Taxes: -€2,666
- Gross operating margin -€16,398
down €16,398 (-38.4%), from €42,670 to €26,271
- Taxes -€2,666
down €2,666 (-29.6%), from €8,998 to €6,331
- Depreciation +€1,360
up €1,360 (+344%), from €396 to €1,756
- Financial charges +€696
up €696 (+60.5%), from €1,149 to €1,845
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 | €49,592 | €60,486 | +€10,894 | +22.0% |
| Fixed assets | 21/28 | €4,183 | €11,540 | +€7,357 | +176% |
| Tangible fixed assets | 22/27 | €4,183 | €11,540 | +€7,357 | +176% |
| Land and buildings | 22 | - | €5,269 | +€5,269 | |
| Plant, machinery and equipment | 23 | - | €1,767 | +€1,767 | |
| Furniture and vehicles | 24 | €4,183 | €4,504 | +€322 | +7.7% |
| Current assets | 29/58 | €45,409 | €48,946 | +€3,537 | +7.8% |
| Amounts receivable within one year | 40/41 | €1,095 | €811 | -€284 | -25.9% |
| Other amounts receivable | 41 | €1,095 | €811 | -€284 | -25.9% |
| Cash at bank and in hand | 54/58 | €44,144 | €47,967 | +€3,823 | +8.7% |
| Deferred charges and accrued income | 490/1 | €170 | €168 | -€2 | -1.0% |
| Total equity and liabilities | 10/49 | €49,592 | €60,486 | +€10,894 | +22.0% |
| Equity | 10/15 | €36,494 | €52,432 | +€15,937 | +43.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,494 | €47,432 | +€15,937 | +50.6% |
| Distributable reserves | 133 | €31,494 | €47,432 | +€15,937 | +50.6% |
| Amounts payable | 17/49 | €13,097 | €8,054 | -€5,043 | -38.5% |
| Amounts payable within one year | 42/48 | €12,653 | €8,054 | -€4,599 | -36.3% |
| Trade debts | 44 | €705 | €464 | -€242 | -34.3% |
| Suppliers | 440/4 | €705 | €464 | -€242 | -34.3% |
| Taxes, remuneration and social security | 45 | €11,000 | €6,333 | -€4,666 | -42.4% |
| Taxes | 450/3 | €9,000 | €6,333 | -€2,666 | -29.6% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €948 | €1,258 | +€310 | +32.7% |
| Accrued charges and deferred income | 492/3 | €444 | €0 | -€444 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396 | €1,756 | +€1,360 | +344% |
| Other operating charges | 640/8 | €700 | €402 | -€298 | -42.6% |
| Gross operating margin | 9900 | €42,670 | €26,271 | -€16,398 | -38.4% |
| Operating profit (loss) | 9901 | €41,574 | €24,113 | -€17,461 | -42.0% |
| Financial income | 75/76B | €67 | €0 | -€67 | -100% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -100% |
| Financial charges | 65/66B | €1,149 | €1,845 | +€696 | +60.5% |
| Recurring financial charges | 65 | €1,149 | €1,845 | +€696 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €40,492 | €22,268 | -€18,223 | -45.0% |
| Income taxes | 67/77 | €8,998 | €6,331 | -€2,666 | -29.6% |
| Profit (loss) for the period | 9904 | €31,494 | €15,937 | -€15,557 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,494 | €15,937 | -€15,557 | -49.4% |
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 15 October 2026 via checked.be.