JUSTITIA 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.
JUSTITIA CONSULT
Largest movements
- Cash +€46,480
up €46,480 (+31.9%), from €145,542 to €192,023
mainly Other debts (+€41,617) and Receivables within one year (+€13,615)
- Receivables within one year -€13,615
down €13,615 (-77.4%), from €17,582 to €3,967
of which Trade receivables: -€14,336
- Tangible fixed assets -€5,893
down €5,893 (-30.4%), from €19,375 to €13,482
- Deferred charges and accrued income -€2,454
down €2,454 (-76.2%), from €3,220 to €767
- Other debts +€41,617
up €41,617 (+343%), from €12,126 to €53,742
- Profit (loss) carried forward -€10,954
down €10,954 (-12.3%), from €89,009 to €78,055
- Current portion of long-term debt -€4,753
down €4,753 (-91.5%), from €5,196 to €443
- Tax, wage and social debts -€2,270
down €2,270 (-54.4%), from €4,169 to €1,899
of which Remuneration and social security: -€2,700
- Financial charges +€54,422
up €54,422 (+9,714%), from €560 to €54,982
- Gross operating margin -€45,465
down €45,465 (-46.8%), from €97,100 to €51,635
- Taxes -€18,392
down €18,392 (-99.2%), from €18,533 to €141
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 | €185,720 | €210,239 | +€24,518 | +13.2% |
| Fixed assets | 21/28 | €19,375 | €13,482 | -€5,893 | -30.4% |
| Tangible fixed assets | 22/27 | €19,375 | €13,482 | -€5,893 | -30.4% |
| Furniture and vehicles | 24 | €19,375 | €13,482 | -€5,893 | -30.4% |
| Current assets | 29/58 | €166,345 | €196,756 | +€30,411 | +18.3% |
| Amounts receivable within one year | 40/41 | €17,582 | €3,967 | -€13,615 | -77.4% |
| Trade receivables | 40 | €14,336 | €0 | -€14,336 | -100% |
| Other amounts receivable | 41 | €3,246 | €3,967 | +€721 | +22.2% |
| Cash at bank and in hand | 54/58 | €145,542 | €192,023 | +€46,480 | +31.9% |
| Deferred charges and accrued income | 490/1 | €3,220 | €767 | -€2,454 | -76.2% |
| Total equity and liabilities | 10/49 | €185,720 | €210,239 | +€24,518 | +13.2% |
| Equity | 10/15 | €162,809 | €151,855 | -€10,954 | -6.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,800 | €71,800 | = | 0.0% |
| Distributable reserves | 133 | €71,800 | €71,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,009 | €78,055 | -€10,954 | -12.3% |
| Amounts payable | 17/49 | €22,912 | €58,384 | +€35,472 | +155% |
| Amounts payable after more than one year | 17 | €443 | €0 | -€443 | -100% |
| Financial debts | 170/4 | €443 | €0 | -€443 | -100% |
| Amounts payable within one year | 42/48 | €22,468 | €58,384 | +€35,916 | +160% |
| Current portion of amounts payable after more than one year | 42 | €5,196 | €443 | -€4,753 | -91.5% |
| Trade debts | 44 | €977 | €2,299 | +€1,322 | +135% |
| Suppliers | 440/4 | €977 | €2,299 | +€1,322 | +135% |
| Taxes, remuneration and social security | 45 | €4,169 | €1,899 | -€2,270 | -54.4% |
| Taxes | 450/3 | €1,469 | €1,899 | +€430 | +29.3% |
| Remuneration and social security | 454/9 | €2,700 | €0 | -€2,700 | -100% |
| Other amounts payable | 47/48 | €12,126 | €53,742 | +€41,617 | +343% |
| Accrued charges and deferred income | 492/3 | €1 | €0 | -€1 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,668 | €6,710 | +€42 | +0.6% |
| Other operating charges | 640/8 | €746 | €755 | +€10 | +1.3% |
| Gross operating margin | 9900 | €97,100 | €51,635 | -€45,465 | -46.8% |
| Operating profit (loss) | 9901 | €89,686 | €44,169 | -€45,517 | -50.8% |
| Financial income | 75/76B | €36 | €0 | -€36 | -99.5% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -99.5% |
| Financial charges | 65/66B | €560 | €54,982 | +€54,422 | +9,714% |
| Recurring financial charges | 65 | €560 | €54,982 | +€54,422 | +9,714% |
| Profit (loss) for the period before taxes | 9903 | €89,162 | -€10,813 | -€99,975 | |
| Income taxes | 67/77 | €18,533 | €141 | -€18,392 | -99.2% |
| Profit (loss) for the period | 9904 | €70,629 | -€10,954 | -€81,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,629 | -€10,954 | -€81,582 |
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 13 October 2026 via checked.be.