J.T. MANAGEMENT: 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.T. MANAGEMENT
Largest movements
- Cash -€4,580
down €4,580 (-75.0%), from €6,104 to €1,524
mainly Receivables within one year (-€4,065) and Other debts (-€1,000)
- Receivables within one year +€4,065
up €4,065 (+89.0%), from €4,569 to €8,634
- Other debts -€1,000
no longer reported in 2025 (was €1,000)
- Profit (loss) carried forward +€695
up €695 (+7.3%), from -€9,540 to -€8,845
- Trade debts -€210
down €210 (-33.0%), from €635 to €426
- Gross operating margin +€1,923
up €1,923, from -€1,263 to €660
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 | €10,697 | €10,183 | -€515 | -4.8% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €10,673 | €10,158 | -€515 | -4.8% |
| Amounts receivable within one year | 40/41 | €4,569 | €8,634 | +€4,065 | +89.0% |
| Other amounts receivable | 41 | €4,569 | €8,634 | +€4,065 | +89.0% |
| Cash at bank and in hand | 54/58 | €6,104 | €1,524 | -€4,580 | -75.0% |
| Total equity and liabilities | 10/49 | €10,697 | €10,183 | -€515 | -4.8% |
| Equity | 10/15 | €9,052 | €9,747 | +€695 | +7.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,540 | -€8,845 | +€695 | +7.3% |
| Amounts payable | 17/49 | €1,645 | €435 | -€1,210 | -73.5% |
| Amounts payable within one year | 42/48 | €1,645 | €435 | -€1,210 | -73.5% |
| Trade debts | 44 | €635 | €426 | -€210 | -33.0% |
| Suppliers | 440/4 | €635 | €426 | -€210 | -33.0% |
| Taxes, remuneration and social security | 45 | €9 | €9 | = | 0.0% |
| Taxes | 450/3 | €9 | €9 | = | 0.0% |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | -€1,263 | €660 | +€1,923 | |
| Operating profit (loss) | 9901 | -€1,263 | €660 | +€1,923 | |
| Financial income | 75/76B | €64 | €65 | +€1 | +1.6% |
| Recurring financial income | 75 | €64 | €65 | +€1 | +1.6% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,229 | €695 | +€1,924 | |
| Profit (loss) for the period | 9904 | -€1,229 | €695 | +€1,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,229 | €695 | +€1,924 |
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 22 October 2026 via checked.be.