JOR 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.
JOR Consulting
Largest movements
- Receivables within one year -€11,527
down €11,527 (-33.8%), from €34,068 to €22,542
of which Trade receivables: -€30,447
- Cash +€6,350
up €6,350 (+5.3%), from €118,801 to €125,150
mainly Receivables within one year (+€11,527) and Depreciation (+€2,168)
- Tangible fixed assets -€2,168
down €2,168 (-40.5%), from €5,354 to €3,186
of which Plant, machinery and equipment: -€1,908
- Tax, wage and social debts -€3,894
down €3,894 (-31.5%), from €12,355 to €8,461
of which Taxes: -€4,094
- Profit (loss) carried forward -€3,464
new in 2025: -€3,464
- Gross operating margin -€82,521
down €82,521, from €81,981 to -€540
- Taxes -€21,579
down €21,579 (-99.4%), from €21,711 to €132
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 | €158,506 | €151,370 | -€7,136 | -4.5% |
| Fixed assets | 21/28 | €5,354 | €3,186 | -€2,168 | -40.5% |
| Tangible fixed assets | 22/27 | €5,354 | €3,186 | -€2,168 | -40.5% |
| Plant, machinery and equipment | 23 | €2,792 | €884 | -€1,908 | -68.3% |
| Other tangible fixed assets | 26 | €2,562 | €2,302 | -€260 | -10.1% |
| Current assets | 29/58 | €153,152 | €148,184 | -€4,969 | -3.2% |
| Amounts receivable within one year | 40/41 | €34,068 | €22,542 | -€11,527 | -33.8% |
| Trade receivables | 40 | €30,447 | - | -€30,447 | |
| Other amounts receivable | 41 | €3,622 | €22,542 | +€18,920 | +522% |
| Cash at bank and in hand | 54/58 | €118,801 | €125,150 | +€6,350 | +5.3% |
| Deferred charges and accrued income | 490/1 | €283 | €492 | +€209 | +73.7% |
| Total equity and liabilities | 10/49 | €158,506 | €151,370 | -€7,136 | -4.5% |
| Equity | 10/15 | €144,498 | €141,035 | -€3,464 | -2.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €139,498 | €139,498 | = | 0.0% |
| Distributable reserves | 133 | €139,498 | €139,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,464 | -€3,464 | |
| Amounts payable | 17/49 | €14,008 | €10,335 | -€3,673 | -26.2% |
| Amounts payable within one year | 42/48 | €14,008 | €10,335 | -€3,673 | -26.2% |
| Trade debts | 44 | €1,653 | €1,874 | +€221 | +13.4% |
| Suppliers | 440/4 | €1,653 | €1,874 | +€221 | +13.4% |
| Taxes, remuneration and social security | 45 | €12,355 | €8,461 | -€3,894 | -31.5% |
| Taxes | 450/3 | €8,955 | €4,861 | -€4,094 | -45.7% |
| Remuneration and social security | 454/9 | €3,400 | €3,600 | +€200 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,944 | €2,168 | +€224 | +11.5% |
| Other operating charges | 640/8 | €505 | €183 | -€322 | -63.7% |
| Gross operating margin | 9900 | €81,981 | -€540 | -€82,521 | |
| Operating profit (loss) | 9901 | €79,532 | -€2,891 | -€82,423 | |
| Financial income | 75/76B | €3 | €21 | +€19 | +735% |
| Recurring financial income | 75 | €3 | €21 | +€19 | +735% |
| Financial charges | 65/66B | €546 | €462 | -€84 | -15.4% |
| Recurring financial charges | 65 | €546 | €462 | -€84 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €78,988 | -€3,332 | -€82,320 | |
| Income taxes | 67/77 | €21,711 | €132 | -€21,579 | -99.4% |
| Profit (loss) for the period | 9904 | €57,277 | -€3,464 | -€60,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,277 | -€3,464 | -€60,740 |
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 24 October 2026 via checked.be.