JZ CONSULT: what changed
Two fiscal 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.
JZ CONSULT
Largest movements
- Cash -€674
down €674 (-7.1%), from €9,465 to €8,791
mainly Net result for the year (-€1,410)
- Receivables within one year -€606
down €606 (-61.4%), from €988 to €382
- Profit (loss) carried forward -€1,410
down €1,410, from €453 to -€957
- Trade debts +€129
new in 2025: €129
- Gross operating margin -€1,825
down €1,825, from €453 to -€1,372
- Financial charges +€37
new in 2025: €37
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.
Cash bridge derived
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 | €10,453 | €9,173 | -€1,280 | -12.2% |
| Current assets | 29/58 | €10,453 | €9,173 | -€1,280 | -12.2% |
| Amounts receivable within one year | 40/41 | €988 | €382 | -€606 | -61.4% |
| Other amounts receivable | 41 | €988 | €382 | -€606 | -61.4% |
| Cash at bank and in hand | 54/58 | €9,465 | €8,791 | -€674 | -7.1% |
| Total equity and liabilities | 10/49 | €10,453 | €9,173 | -€1,280 | -12.2% |
| Equity | 10/15 | €10,453 | €9,043 | -€1,410 | -13.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €453 | -€957 | -€1,410 | |
| Amounts payable | 17/49 | - | €129 | +€129 | |
| Amounts payable within one year | 42/48 | - | €129 | +€129 | |
| Trade debts | 44 | - | €129 | +€129 | |
| Suppliers | 440/4 | - | €129 | +€129 | |
| Gross operating margin | 9900 | €453 | -€1,372 | -€1,825 | |
| Operating profit (loss) | 9901 | €453 | -€1,372 | -€1,825 | |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | €453 | -€1,410 | -€1,863 | |
| Profit (loss) for the period | 9904 | €453 | -€1,410 | -€1,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €453 | -€1,410 | -€1,863 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.