JaR 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.
JaR Consulting
Largest movements
- Cash +€17,299
up €17,299 (+223%), from €7,757 to €25,056
mainly Current investments (+€15,000) and Net result for the year (+€8,587)
- Current investments -€15,000
down €15,000 (-27.3%), from €55,000 to €40,000
- Receivables within one year -€6,383
down €6,383 (-16.9%), from €37,770 to €31,387
of which Trade receivables: -€6,383
- Deferred charges and accrued income +€1,980
up €1,980 (+46.6%), from €4,246 to €6,226
- Tangible fixed assets -€1,903
down €1,903 (-48.4%), from €3,932 to €2,029
of which Plant, machinery and equipment: -€1,761
- Tax, wage and social debts -€12,042
down €12,042 (-43.2%), from €27,856 to €15,814
- Reserves +€7,754
up €7,754 (+10.0%), from €77,608 to €85,362
- Trade debts -€1,210
down €1,210 (-95.6%), from €1,266 to €56
- Gross operating margin -€18,385
down €18,385 (-50.6%), from €36,313 to €17,928
- Taxes -€4,558
down €4,558 (-41.6%), from €10,957 to €6,399
- Financial charges +€1,091
up €1,091 (+87.4%), from €1,248 to €2,340
- Other operating charges -€421
down €421 (-32.0%), from €1,316 to €895
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 | €118,705 | €114,699 | -€4,006 | -3.4% |
| Fixed assets | 21/28 | €3,932 | €2,029 | -€1,903 | -48.4% |
| Tangible fixed assets | 22/27 | €3,932 | €2,029 | -€1,903 | -48.4% |
| Plant, machinery and equipment | 23 | €3,644 | €1,884 | -€1,761 | -48.3% |
| Furniture and vehicles | 24 | €287 | €145 | -€142 | -49.5% |
| Current assets | 29/58 | €114,773 | €112,670 | -€2,104 | -1.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,770 | €31,387 | -€6,383 | -16.9% |
| Trade receivables | 40 | €37,770 | €31,387 | -€6,383 | -16.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €55,000 | €40,000 | -€15,000 | -27.3% |
| Cash at bank and in hand | 54/58 | €7,757 | €25,056 | +€17,299 | +223% |
| Deferred charges and accrued income | 490/1 | €4,246 | €6,226 | +€1,980 | +46.6% |
| Total equity and liabilities | 10/49 | €118,705 | €114,699 | -€4,006 | -3.4% |
| Equity | 10/15 | €87,608 | €95,362 | +€7,754 | +8.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €77,608 | €85,362 | +€7,754 | +10.0% |
| Distributable reserves | 133 | €77,608 | €85,362 | +€7,754 | +10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,097 | €19,337 | -€11,760 | -37.8% |
| Amounts payable within one year | 42/48 | €31,097 | €19,337 | -€11,760 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | - | €675 | +€675 | |
| Trade debts | 44 | €1,266 | €56 | -€1,210 | -95.6% |
| Suppliers | 440/4 | €1,266 | €56 | -€1,210 | -95.6% |
| Taxes, remuneration and social security | 45 | €27,856 | €15,814 | -€12,042 | -43.2% |
| Taxes | 450/3 | €27,856 | €15,814 | -€12,042 | -43.2% |
| Other amounts payable | 47/48 | €1,975 | €2,792 | +€817 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,926 | €1,903 | -€24 | -1.2% |
| Other operating charges | 640/8 | €1,316 | €895 | -€421 | -32.0% |
| Gross operating margin | 9900 | €36,313 | €17,928 | -€18,385 | -50.6% |
| Operating profit (loss) | 9901 | €33,070 | €15,130 | -€17,940 | -54.2% |
| Financial income | 75/76B | €1,927 | €2,196 | +€270 | +14.0% |
| Recurring financial income | 75 | €1,927 | €2,196 | +€270 | +14.0% |
| Financial charges | 65/66B | €1,248 | €2,340 | +€1,091 | +87.4% |
| Recurring financial charges | 65 | €1,248 | €2,340 | +€1,091 | +87.4% |
| Profit (loss) for the period before taxes | 9903 | €33,748 | €14,986 | -€18,762 | -55.6% |
| Income taxes | 67/77 | €10,957 | €6,399 | -€4,558 | -41.6% |
| Profit (loss) for the period | 9904 | €22,791 | €8,587 | -€14,204 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,791 | €8,587 | -€14,204 | -62.3% |
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 17 October 2026 via checked.be.