Joré 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.
Joré Consulting
Largest movements
- Cash +€65,431
up €65,431 (+498%), from €13,143 to €78,574
mainly Net result for the year (+€38,903) and Deferred charges and accrued income (+€11,401)
- Deferred charges and accrued income -€11,401
down €11,401 (-80.7%), from €14,121 to €2,720
- Tangible fixed assets -€11,207
down €11,207 (-25.9%), from €43,291 to €32,084
- Current investments -€10,300
down €10,300 (-7.5%), from €136,890 to €126,590
- Receivables within one year +€2,876
up €2,876 (+25.2%), from €11,409 to €14,285
of which Trade receivables: +€2,881
- Reserves +€38,903
up €38,903 (+21.0%), from €184,875 to €223,778
- Tax, wage and social debts -€2,836
down €2,836 (-26.0%), from €10,912 to €8,075
- Gross operating margin -€11,777
down €11,777 (-14.7%), from €79,890 to €68,113
- Taxes -€3,300
down €3,300 (-15.0%), from €22,018 to €18,718
- Depreciation +€996
up €996 (+9.8%), from €10,211 to €11,207
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,854 | €254,252 | +€35,399 | +16.2% |
| Fixed assets | 21/28 | €43,291 | €32,084 | -€11,207 | -25.9% |
| Tangible fixed assets | 22/27 | €43,291 | €32,084 | -€11,207 | -25.9% |
| Furniture and vehicles | 24 | €43,291 | €32,084 | -€11,207 | -25.9% |
| Current assets | 29/58 | €175,563 | €222,168 | +€46,605 | +26.5% |
| Amounts receivable within one year | 40/41 | €11,409 | €14,285 | +€2,876 | +25.2% |
| Trade receivables | 40 | €11,404 | €14,285 | +€2,881 | +25.3% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Current investments | 50/53 | €136,890 | €126,590 | -€10,300 | -7.5% |
| Cash at bank and in hand | 54/58 | €13,143 | €78,574 | +€65,431 | +498% |
| Deferred charges and accrued income | 490/1 | €14,121 | €2,720 | -€11,401 | -80.7% |
| Total equity and liabilities | 10/49 | €218,854 | €254,252 | +€35,399 | +16.2% |
| Equity | 10/15 | €203,831 | €242,734 | +€38,903 | +19.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €184,875 | €223,778 | +€38,903 | +21.0% |
| Distributable reserves | 133 | €184,875 | €223,778 | +€38,903 | +21.0% |
| Profit (loss) carried forward | 14 | €206 | €206 | = | 0.0% |
| Amounts payable | 17/49 | €15,023 | €11,519 | -€3,504 | -23.3% |
| Amounts payable within one year | 42/48 | €14,544 | €10,884 | -€3,659 | -25.2% |
| Trade debts | 44 | €174 | €253 | +€79 | +45.6% |
| Suppliers | 440/4 | €174 | €253 | +€79 | +45.6% |
| Taxes, remuneration and social security | 45 | €10,912 | €8,075 | -€2,836 | -26.0% |
| Taxes | 450/3 | €10,912 | €8,075 | -€2,836 | -26.0% |
| Other amounts payable | 47/48 | €3,458 | €2,556 | -€903 | -26.1% |
| Accrued charges and deferred income | 492/3 | €479 | €634 | +€155 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,211 | €11,207 | +€996 | +9.8% |
| Other operating charges | 640/8 | €554 | €400 | -€154 | -27.8% |
| Gross operating margin | 9900 | €79,890 | €68,113 | -€11,777 | -14.7% |
| Operating profit (loss) | 9901 | €69,126 | €56,507 | -€12,619 | -18.3% |
| Financial income | 75/76B | €1,153 | €1,423 | +€270 | +23.4% |
| Recurring financial income | 75 | €1,153 | €1,423 | +€270 | +23.4% |
| Financial charges | 65/66B | €403 | €308 | -€95 | -23.6% |
| Recurring financial charges | 65 | €403 | €308 | -€95 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €69,875 | €57,621 | -€12,254 | -17.5% |
| Income taxes | 67/77 | €22,018 | €18,718 | -€3,300 | -15.0% |
| Profit (loss) for the period | 9904 | €47,857 | €38,903 | -€8,954 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,857 | €38,903 | -€8,954 | -18.7% |
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.