JUST 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.
JUST CONSULTING
Largest movements
- Cash +€92,889
up €92,889 (+176%), from €52,762 to €145,651
mainly Other debts (+€277,935) and Net result for the year (+€176,149)
- Financial fixed assets +€40,003
up €40,003 (+59.3%), from €67,439 to €107,442
- Tangible fixed assets +€12,020
up €12,020 (+13.1%), from €92,081 to €104,100
of which Furniture and vehicles: +€11,969
- Receivables within one year -€4,149
down €4,149 (-13.8%), from €30,108 to €25,960
of which Other amounts receivable: -€5,175
- Other debts +€277,935
up €277,935, from €0 to €277,935
- Profit (loss) carried forward -€153,131
down €153,131 (-100%), from €153,131 to €0
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€4,865
up €4,865 (+24.1%), from €20,199 to €25,064
- Debts after one year -€4,111
down €4,111 (-6.2%), from €66,268 to €62,158
- Gross operating margin +€87,223
up €87,223 (+54.2%), from €161,041 to €248,264
- Taxes +€21,333
up €21,333 (+55.1%), from €38,748 to €60,081
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 | €250,561 | €389,539 | +€138,978 | +55.5% |
| Fixed assets | 21/28 | €159,520 | €211,542 | +€52,023 | +32.6% |
| Tangible fixed assets | 22/27 | €92,081 | €104,100 | +€12,020 | +13.1% |
| Land and buildings | 22 | €88,681 | €85,348 | -€3,333 | -3.8% |
| Plant, machinery and equipment | 23 | - | €4,018 | +€4,018 | |
| Furniture and vehicles | 24 | €831 | €12,799 | +€11,969 | +1,441% |
| Other tangible fixed assets | 26 | €2,569 | €1,935 | -€634 | -24.7% |
| Financial fixed assets | 28 | €67,439 | €107,442 | +€40,003 | +59.3% |
| Current assets | 29/58 | €91,041 | €177,997 | +€86,956 | +95.5% |
| Amounts receivable within one year | 40/41 | €30,108 | €25,960 | -€4,149 | -13.8% |
| Trade receivables | 40 | €24,864 | €25,890 | +€1,026 | +4.1% |
| Other amounts receivable | 41 | €5,245 | €70 | -€5,175 | -98.7% |
| Cash at bank and in hand | 54/58 | €52,762 | €145,651 | +€92,889 | +176% |
| Deferred charges and accrued income | 490/1 | €8,171 | €6,386 | -€1,784 | -21.8% |
| Total equity and liabilities | 10/49 | €250,561 | €389,539 | +€138,978 | +55.5% |
| Equity | 10/15 | €159,331 | €18,600 | -€140,731 | -88.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Profit (loss) carried forward | 14 | €153,131 | €0 | -€153,131 | -100% |
| Amounts payable | 17/49 | €91,230 | €370,939 | +€279,709 | +307% |
| Amounts payable after more than one year | 17 | €66,268 | €62,158 | -€4,111 | -6.2% |
| Financial debts | 170/4 | €66,268 | €62,158 | -€4,111 | -6.2% |
| Amounts payable within one year | 42/48 | €24,962 | €308,782 | +€283,820 | +1,137% |
| Current portion of amounts payable after more than one year | 42 | €4,008 | €4,111 | +€103 | +2.6% |
| Trade debts | 44 | €755 | €1,673 | +€918 | +121% |
| Suppliers | 440/4 | €755 | €1,673 | +€918 | +121% |
| Taxes, remuneration and social security | 45 | €20,199 | €25,064 | +€4,865 | +24.1% |
| Taxes | 450/3 | €20,199 | €25,064 | +€4,865 | +24.1% |
| Other amounts payable | 47/48 | €0 | €277,935 | +€277,935 | |
| Non-recurring operating income | 76A | €6,915 | €0 | -€6,915 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,402 | €6,761 | +€2,359 | +53.6% |
| Other operating charges | 640/8 | €2,550 | €1,518 | -€1,031 | -40.5% |
| Gross operating margin | 9900 | €161,041 | €248,264 | +€87,223 | +54.2% |
| Operating profit (loss) | 9901 | €154,090 | €239,985 | +€85,895 | +55.7% |
| Financial income | 75/76B | €30 | €328 | +€297 | +981% |
| Recurring financial income | 75 | €30 | €328 | +€297 | +981% |
| Financial charges | 65/66B | €5,665 | €4,081 | -€1,583 | -28.0% |
| Recurring financial charges | 65 | €5,665 | €4,081 | -€1,583 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €148,455 | €236,231 | +€87,776 | +59.1% |
| Income taxes | 67/77 | €38,748 | €60,081 | +€21,333 | +55.1% |
| Profit (loss) for the period | 9904 | €109,707 | €176,149 | +€66,442 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €109,707 | €176,149 | +€66,442 | +60.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.