JIT 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.
JIT CONSULT
Largest movements
- Cash -€9,584
down €9,584 (-26.6%), from €36,081 to €26,498
mainly Short-term financial debts (-€24,315) and Current portion of long-term debt (-€15,829)
- Tangible fixed assets -€7,130
down €7,130 (-27.5%), from €25,945 to €18,814
of which Other tangible fixed assets: -€6,832
- Short-term financial debts -€24,315
no longer reported in 2025 (was €24,315)
- Reserves +€21,821
up €21,821 (+10.2%), from €214,026 to €235,847
of which Distributable reserves: +€21,821
- Current portion of long-term debt -€15,829
no longer reported in 2025 (was €15,829)
- Gross operating margin -€79,085
down €79,085 (-62.1%), from €127,341 to €48,256
- Taxes -€11,516
down €11,516 (-51.3%), from €22,467 to €10,951
- Financial income -€2,858
down €2,858 (-46.7%), from €6,118 to €3,260
- Financial charges +€1,669
up €1,669 (+24.2%), from €6,907 to €8,576
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 | €301,563 | €285,773 | -€15,790 | -5.2% |
| Fixed assets | 21/28 | €26,045 | €18,814 | -€7,230 | -27.8% |
| Tangible fixed assets | 22/27 | €25,945 | €18,814 | -€7,130 | -27.5% |
| Plant, machinery and equipment | 23 | €804 | €1,172 | +€369 | +45.9% |
| Furniture and vehicles | 24 | €1,501 | €834 | -€667 | -44.4% |
| Other tangible fixed assets | 26 | €23,640 | €16,809 | -€6,832 | -28.9% |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €275,519 | €266,959 | -€8,560 | -3.1% |
| Amounts receivable after more than one year | 29 | €161,000 | €161,000 | = | 0.0% |
| Other amounts receivable | 291 | €161,000 | €161,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,107 | €75,225 | +€117 | +0.2% |
| Trade receivables | 40 | €23,300 | - | -€23,300 | |
| Other amounts receivable | 41 | €51,807 | €75,225 | +€23,417 | +45.2% |
| Cash at bank and in hand | 54/58 | €36,081 | €26,498 | -€9,584 | -26.6% |
| Deferred charges and accrued income | 490/1 | €3,330 | €4,237 | +€907 | +27.2% |
| Total equity and liabilities | 10/49 | €301,563 | €285,773 | -€15,790 | -5.2% |
| Equity | 10/15 | €232,626 | €254,447 | +€21,821 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €214,026 | €235,847 | +€21,821 | +10.2% |
| 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 | €212,166 | €233,987 | +€21,821 | +10.3% |
| Amounts payable | 17/49 | €68,937 | €31,326 | -€37,611 | -54.6% |
| Amounts payable within one year | 42/48 | €68,869 | €31,326 | -€37,543 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €15,829 | - | -€15,829 | |
| Financial debts | 43 | €24,315 | - | -€24,315 | |
| Credit institutions | 430/8 | €24,315 | - | -€24,315 | |
| Trade debts | 44 | €23,537 | €26,138 | +€2,601 | +11.1% |
| Suppliers | 440/4 | €23,537 | €26,138 | +€2,601 | +11.1% |
| Taxes, remuneration and social security | 45 | €5,187 | €5,187 | = | 0.0% |
| Taxes | 450/3 | €5,165 | €5,165 | = | 0.0% |
| Remuneration and social security | 454/9 | €23 | €23 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €69 | - | -€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,996 | €7,989 | -€7 | -0.1% |
| Other operating charges | 640/8 | €2,018 | €2,179 | +€161 | +8.0% |
| Gross operating margin | 9900 | €127,341 | €48,256 | -€79,085 | -62.1% |
| Operating profit (loss) | 9901 | €117,327 | €38,088 | -€79,239 | -67.5% |
| Financial income | 75/76B | €6,118 | €3,260 | -€2,858 | -46.7% |
| Recurring financial income | 75 | €6,118 | €3,260 | -€2,858 | -46.7% |
| Financial charges | 65/66B | €6,907 | €8,576 | +€1,669 | +24.2% |
| Recurring financial charges | 65 | €6,907 | €8,576 | +€1,669 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €116,537 | €32,772 | -€83,765 | -71.9% |
| Income taxes | 67/77 | €22,467 | €10,951 | -€11,516 | -51.3% |
| Profit (loss) for the period | 9904 | €94,071 | €21,821 | -€72,249 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €94,071 | €21,821 | -€72,249 | -76.8% |
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 11 October 2026 via checked.be.