JGR SERVICES: 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 SERVICES
Largest movements
- Cash +€84,940
up €84,940 (+86.1%), from €98,698 to €183,638
mainly Net result for the year (+€99,273) and Tax, wage and social debts (+€3,506)
- Profit (loss) carried forward +€99,273
up €99,273 (+49.5%), from €200,463 to €299,736
- Trade debts -€15,510
down €15,510 (-93.3%), from €16,621 to €1,110
- Tax, wage and social debts +€3,506
up €3,506 (+9.8%), from €35,837 to €39,342
- Gross operating margin +€6,248
up €6,248 (+5.2%), from €119,636 to €125,884
- Taxes +€2,749
up €2,749 (+10.3%), from €26,638 to €29,387
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.
Cash bridge derived
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 | €254,920 | €342,189 | +€87,268 | +34.2% |
| Fixed assets | 21/28 | €6,403 | €5,811 | -€591 | -9.2% |
| Tangible fixed assets | 22/27 | €3,403 | €2,811 | -€591 | -17.4% |
| Furniture and vehicles | 24 | €3,403 | €2,811 | -€591 | -17.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €248,518 | €336,377 | +€87,860 | +35.4% |
| Amounts receivable within one year | 40/41 | €149,819 | €152,739 | +€2,920 | +1.9% |
| Trade receivables | 40 | €38,123 | €23,022 | -€15,101 | -39.6% |
| Other amounts receivable | 41 | €111,696 | €129,717 | +€18,020 | +16.1% |
| Cash at bank and in hand | 54/58 | €98,698 | €183,638 | +€84,940 | +86.1% |
| Total equity and liabilities | 10/49 | €254,920 | €342,189 | +€87,268 | +34.2% |
| Equity | 10/15 | €202,463 | €301,736 | +€99,273 | +49.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,463 | €299,736 | +€99,273 | +49.5% |
| Amounts payable | 17/49 | €52,457 | €40,452 | -€12,005 | -22.9% |
| Amounts payable within one year | 42/48 | €52,457 | €40,452 | -€12,005 | -22.9% |
| Trade debts | 44 | €16,621 | €1,110 | -€15,510 | -93.3% |
| Suppliers | 440/4 | €16,621 | €1,110 | -€15,510 | -93.3% |
| Taxes, remuneration and social security | 45 | €35,837 | €39,342 | +€3,506 | +9.8% |
| Taxes | 450/3 | €35,837 | €39,342 | +€3,506 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €1,583 | +€851 | +116.4% |
| Gross operating margin | 9900 | €119,636 | €125,884 | +€6,248 | +5.2% |
| Operating profit (loss) | 9901 | €118,905 | €124,301 | +€5,397 | +4.5% |
| Financial income | 75/76B | €3,385 | €4,463 | +€1,078 | +31.8% |
| Recurring financial income | 75 | €3,385 | €4,463 | +€1,078 | +31.8% |
| Financial charges | 65/66B | €498 | €104 | -€393 | -79.0% |
| Recurring financial charges | 65 | €498 | €104 | -€393 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €121,792 | €128,659 | +€6,868 | +5.6% |
| Income taxes | 67/77 | €26,638 | €29,387 | +€2,749 | +10.3% |
| Profit (loss) for the period | 9904 | €95,154 | €99,273 | +€4,119 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,154 | €99,273 | +€4,119 | +4.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.