JCR Lab 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.
JCR Lab Consult
Largest movements
- Cash -€196,877
down €196,877 (-88.6%), from €222,312 to €25,434
mainly Contributions, distributions and other (-€129,833) and Current investments (-€84,293)
- Current investments +€84,293
up €84,293 (+13.7%), from €614,856 to €699,149
- Reserves -€129,000
down €129,000 (-16.5%), from €780,360 to €651,360
of which Distributable reserves: -€129,000
- Profit (loss) carried forward +€14,741
up €14,741 (+327%), from €4,502 to €19,243
- Gross operating margin -€90,027
down €90,027 (-88.6%), from €101,588 to €11,562
- Taxes -€27,977
down €27,977 (-83.6%), from €33,460 to €5,483
- Financial income +€6,173
up €6,173 (+72.6%), from €8,498 to €14,671
- Other operating charges -€3,690
down €3,690 (-91.6%), from €4,028 to €338
- Financial charges -€2,876
down €2,876 (-49.1%), from €5,859 to €2,983
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 | €839,862 | €727,201 | -€112,661 | -13.4% |
| Fixed assets | 21/28 | €2,417 | €562 | -€1,854 | -76.7% |
| Tangible fixed assets | 22/27 | €2,417 | €562 | -€1,854 | -76.7% |
| Furniture and vehicles | 24 | €2,417 | €562 | -€1,854 | -76.7% |
| Current assets | 29/58 | €837,446 | €726,639 | -€110,807 | -13.2% |
| Current investments | 50/53 | €614,856 | €699,149 | +€84,293 | +13.7% |
| Cash at bank and in hand | 54/58 | €222,312 | €25,434 | -€196,877 | -88.6% |
| Deferred charges and accrued income | 490/1 | €278 | €2,055 | +€1,777 | +639% |
| Total equity and liabilities | 10/49 | €839,862 | €727,201 | -€112,661 | -13.4% |
| Equity | 10/15 | €797,262 | €683,003 | -€114,259 | -14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €780,360 | €651,360 | -€129,000 | -16.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €778,500 | €649,500 | -€129,000 | -16.6% |
| Profit (loss) carried forward | 14 | €4,502 | €19,243 | +€14,741 | +327% |
| Amounts payable | 17/49 | €42,601 | €44,198 | +€1,597 | +3.7% |
| Amounts payable within one year | 42/48 | €41,915 | €44,198 | +€2,283 | +5.4% |
| Trade debts | 44 | €3,016 | €1,370 | -€1,646 | -54.6% |
| Suppliers | 440/4 | €3,016 | €1,370 | -€1,646 | -54.6% |
| Taxes, remuneration and social security | 45 | €35,844 | €38,707 | +€2,863 | +8.0% |
| Taxes | 450/3 | €35,844 | €38,707 | +€2,863 | +8.0% |
| Other amounts payable | 47/48 | €3,055 | €4,121 | +€1,065 | +34.9% |
| Accrued charges and deferred income | 492/3 | €685 | - | -€685 | |
| Non-recurring operating income | 76A | €119,160 | €12,417 | -€106,742 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,854 | €1,854 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,028 | €338 | -€3,690 | -91.6% |
| Gross operating margin | 9900 | €101,588 | €11,562 | -€90,027 | -88.6% |
| Operating profit (loss) | 9901 | €95,706 | €9,369 | -€86,336 | -90.2% |
| Financial income | 75/76B | €8,498 | €14,671 | +€6,173 | +72.6% |
| Recurring financial income | 75 | €8,498 | €14,671 | +€6,173 | +72.6% |
| Financial charges | 65/66B | €5,859 | €2,983 | -€2,876 | -49.1% |
| Recurring financial charges | 65 | €5,859 | €2,983 | -€2,876 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €98,345 | €21,058 | -€77,287 | -78.6% |
| Income taxes | 67/77 | €33,460 | €5,483 | -€27,977 | -83.6% |
| Profit (loss) for the period | 9904 | €64,884 | €15,574 | -€49,310 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,884 | €15,574 | -€49,310 | -76.0% |
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 15 October 2026 via checked.be.