J.R 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.
J.R CONSULT
Largest movements
- Receivables within one year -€124,219
down €124,219 (-43.9%), from €283,150 to €158,931
of which Trade receivables: -€105,324
- Cash -€7,764
down €7,764 (-11.0%), from €70,654 to €62,890
mainly Contributions, distributions and other (-€220,000) and Tax, wage and social debts (-€77,109)
- Profit (loss) carried forward -€218,490
down €218,490 (-100.0%), from €218,536 to €47
- Other debts +€206,401
up €206,401 (+1,511%), from €13,659 to €220,060
- Tax, wage and social debts -€77,109
down €77,109 (-92.7%), from €83,183 to €6,074
of which Taxes: -€71,607
- Short-term financial debts -€60,000
no longer reported in 2025 (was €60,000)
- Trade debts +€17,125
up €17,125 (+322%), from €5,323 to €22,448
- Gross operating margin -€15,483
down €15,483 (-37.6%), from €41,154 to €25,671
- Other operating charges +€6,056
up €6,056 (+191%), from €3,178 to €9,234
- Depreciation -€1,652
down €1,652 (-21.0%), from €7,861 to €6,209
- Taxes -€1,379
down €1,379 (-22.7%), from €6,074 to €4,695
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 | €384,551 | €252,861 | -€131,690 | -34.2% |
| Fixed assets | 21/28 | €27,102 | €29,952 | +€2,849 | +10.5% |
| Tangible fixed assets | 22/27 | €27,102 | €29,952 | +€2,849 | +10.5% |
| Land and buildings | 22 | €2,147 | - | -€2,147 | |
| Plant, machinery and equipment | 23 | €14,153 | €10,597 | -€3,556 | -25.1% |
| Furniture and vehicles | 24 | €10,802 | €17,733 | +€6,931 | +64.2% |
| Other tangible fixed assets | 26 | - | €1,621 | +€1,621 | |
| Current assets | 29/58 | €357,449 | €222,910 | -€134,539 | -37.6% |
| Amounts receivable within one year | 40/41 | €283,150 | €158,931 | -€124,219 | -43.9% |
| Trade receivables | 40 | €258,950 | €153,626 | -€105,324 | -40.7% |
| Other amounts receivable | 41 | €24,200 | €5,305 | -€18,895 | -78.1% |
| Cash at bank and in hand | 54/58 | €70,654 | €62,890 | -€7,764 | -11.0% |
| Deferred charges and accrued income | 490/1 | €3,644 | €1,089 | -€2,556 | -70.1% |
| Total equity and liabilities | 10/49 | €384,551 | €252,861 | -€131,690 | -34.2% |
| Equity | 10/15 | €221,536 | €3,047 | -€218,490 | -98.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,536 | €47 | -€218,490 | -100.0% |
| Amounts payable | 17/49 | €163,015 | €249,814 | +€86,800 | +53.2% |
| Amounts payable within one year | 42/48 | €162,165 | €248,582 | +€86,418 | +53.3% |
| Financial debts | 43 | €60,000 | - | -€60,000 | |
| Credit institutions | 430/8 | €60,000 | - | -€60,000 | |
| Trade debts | 44 | €5,323 | €22,448 | +€17,125 | +322% |
| Suppliers | 440/4 | €5,323 | €22,448 | +€17,125 | +322% |
| Taxes, remuneration and social security | 45 | €83,183 | €6,074 | -€77,109 | -92.7% |
| Taxes | 450/3 | €77,681 | €6,074 | -€71,607 | -92.2% |
| Remuneration and social security | 454/9 | €5,501 | - | -€5,501 | |
| Other amounts payable | 47/48 | €13,659 | €220,060 | +€206,401 | +1,511% |
| Accrued charges and deferred income | 492/3 | €850 | €1,232 | +€382 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,861 | €6,209 | -€1,652 | -21.0% |
| Other operating charges | 640/8 | €3,178 | €9,234 | +€6,056 | +191% |
| Gross operating margin | 9900 | €41,154 | €25,671 | -€15,483 | -37.6% |
| Operating profit (loss) | 9901 | €30,114 | €10,228 | -€19,886 | -66.0% |
| Financial charges | 65/66B | €4,269 | €4,022 | -€246 | -5.8% |
| Recurring financial charges | 65 | €4,269 | €4,022 | -€246 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €25,845 | €6,205 | -€19,640 | -76.0% |
| Income taxes | 67/77 | €6,074 | €4,695 | -€1,379 | -22.7% |
| Profit (loss) for the period | 9904 | €19,771 | €1,510 | -€18,261 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,771 | €1,510 | -€18,261 | -92.4% |
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 20 October 2026 via checked.be.