JGR 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.
JGR CONSULTING
Largest movements
- Tangible fixed assets +€35,244
new in 2025: €35,244
- Current investments +€22,375
new in 2025: €22,375
- Cash +€13,082
up €13,082 (+88.2%), from €14,838 to €27,920
mainly Other debts (+€25,605) and Net result for the year (+€23,073)
- Receivables within one year -€4,276
down €4,276 (-75.6%), from €5,655 to €1,379
of which Trade receivables: -€5,655
- Other debts +€25,605
up €25,605 (+561%), from €4,566 to €30,172
- Profit (loss) carried forward +€22,273
up €22,273 (+208%), from €10,728 to €33,000
- Current portion of long-term debt +€11,031
up €11,031 (+55.1%), from €20,034 to €31,065
- Short-term financial debts +€4,000
new in 2025: €4,000
- Debts after one year +€2,923
up €2,923 (+2.1%), from €137,966 to €140,890
- Gross operating margin +€36,931
up €36,931, from -€1,094 to €35,838
- Depreciation +€8,216
new in 2025: €8,216
- Financial income -€7,889
down €7,889 (-47.8%), from €16,500 to €8,611
- Taxes +€4,908
up €4,908 (+5,246%), from €94 to €5,002
- Financial charges +€4,198
up €4,198 (+124%), from €3,398 to €7,596
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 | €178,493 | €245,170 | +€66,677 | +37.4% |
| Fixed assets | 21/28 | €158,000 | €193,244 | +€35,244 | +22.3% |
| Tangible fixed assets | 22/27 | - | €35,244 | +€35,244 | |
| Furniture and vehicles | 24 | - | €35,244 | +€35,244 | |
| Financial fixed assets | 28 | €158,000 | €158,000 | = | 0.0% |
| Current assets | 29/58 | €20,493 | €51,925 | +€31,433 | +153% |
| Amounts receivable within one year | 40/41 | €5,655 | €1,379 | -€4,276 | -75.6% |
| Trade receivables | 40 | €5,655 | €0 | -€5,655 | -100% |
| Other amounts receivable | 41 | €0 | €1,379 | +€1,379 | |
| Current investments | 50/53 | - | €22,375 | +€22,375 | |
| Cash at bank and in hand | 54/58 | €14,838 | €27,920 | +€13,082 | +88.2% |
| Deferred charges and accrued income | 490/1 | - | €251 | +€251 | |
| Total equity and liabilities | 10/49 | €178,493 | €245,170 | +€66,677 | +37.4% |
| Equity | 10/15 | €12,228 | €34,500 | +€22,273 | +182% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,728 | €33,000 | +€22,273 | +208% |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Amounts payable | 17/49 | €166,265 | €210,669 | +€44,404 | +26.7% |
| Amounts payable after more than one year | 17 | €137,966 | €140,890 | +€2,923 | +2.1% |
| Financial debts | 170/4 | €137,966 | €140,890 | +€2,923 | +2.1% |
| Amounts payable within one year | 42/48 | €27,795 | €67,320 | +€39,525 | +142% |
| Current portion of amounts payable after more than one year | 42 | €20,034 | €31,065 | +€11,031 | +55.1% |
| Financial debts | 43 | - | €4,000 | +€4,000 | |
| Credit institutions | 430/8 | - | €4,000 | +€4,000 | |
| Trade debts | 44 | €958 | €23 | -€935 | -97.6% |
| Suppliers | 440/4 | €958 | €23 | -€935 | -97.6% |
| Taxes, remuneration and social security | 45 | €2,237 | €2,060 | -€177 | -7.9% |
| Taxes | 450/3 | €2,237 | €2,060 | -€177 | -7.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €4,566 | €30,172 | +€25,605 | +561% |
| Accrued charges and deferred income | 492/3 | €504 | €2,460 | +€1,956 | +388% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,216 | +€8,216 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €387 | €562 | +€175 | +45.1% |
| Gross operating margin | 9900 | -€1,094 | €35,838 | +€36,931 | |
| Operating profit (loss) | 9901 | -€1,481 | €27,060 | +€28,541 | |
| Financial income | 75/76B | €16,500 | €8,611 | -€7,889 | -47.8% |
| Recurring financial income | 75 | €16,500 | €8,611 | -€7,889 | -47.8% |
| Financial charges | 65/66B | €3,398 | €7,596 | +€4,198 | +124% |
| Recurring financial charges | 65 | €3,398 | €7,596 | +€4,198 | +124% |
| Profit (loss) for the period before taxes | 9903 | €11,621 | €28,075 | +€16,453 | +142% |
| Income taxes | 67/77 | €94 | €5,002 | +€4,908 | +5,246% |
| Profit (loss) for the period | 9904 | €11,528 | €23,073 | +€11,545 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €11,528 | €23,073 | +€11,545 | +100% |
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 18 October 2026 via checked.be.