JR CONCEPT: 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.
JR CONCEPT
Largest movements
- Tangible fixed assets +€14,932
up €14,932 (+832.8%), from €1,793 to €16,724
of which Furniture and vehicles: +€15,124
- Cash +€13,548
up €13,548 (+21.6%), from €62,734 to €76,282
mainly Net result for the year (+€13,195) and Debts after one year (+€7,301)
- Receivables within one year -€5,225
down €5,225 (-37.0%), from €14,133 to €8,908
of which Other amounts receivable: -€2,911
- Reserves +€12,000
up €12,000 (+28.5%), from €42,110 to €54,110
of which Distributable reserves: +€11,890
- Debts after one year +€7,301
new in 2025: €7,301
- Current portion of long-term debt +€4,917
new in 2025: €4,917
- Tax, wage and social debts +€2,997
up €2,997 (+49.0%), from €6,121 to €9,118
of which Taxes: +€2,997
- Accrued charges and deferred income -€2,533
down €2,533 (-10.3%), from €24,593 to €22,060
- Turnover +€28,043
up €28,043 (+39.6%), from €70,782 to €98,825
- Gross operating margin +€19,227
up €19,227, from -€5,693 to €13,534
- Taxes -€15,044
down €15,044, from €10,244 to -€4,800
- Purchases and services +€8,816
up €8,816 (+11.5%), from €76,475 to €85,291
- Depreciation +€1,431
up €1,431 (+131.5%), from €1,088 to €2,520
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 | €78,660 | €102,654 | +€23,995 | +30.5% |
| Fixed assets | 21/28 | €1,793 | €16,724 | +€14,932 | +832.8% |
| Tangible fixed assets | 22/27 | €1,793 | €16,724 | +€14,932 | +832.8% |
| Furniture and vehicles | 24 | €542 | €15,665 | +€15,124 | +2792.6% |
| Other tangible fixed assets | 26 | €1,251 | €1,059 | -€192 | -15.3% |
| Current assets | 29/58 | €76,867 | €85,930 | +€9,063 | +11.8% |
| Amounts receivable within one year | 40/41 | €14,133 | €8,908 | -€5,225 | -37.0% |
| Trade receivables | 40 | €11,087 | €8,772 | -€2,315 | -20.9% |
| Other amounts receivable | 41 | €3,046 | €136 | -€2,911 | -95.5% |
| Cash at bank and in hand | 54/58 | €62,734 | €76,282 | +€13,548 | +21.6% |
| Deferred charges and accrued income | 490/1 | - | €741 | +€741 | |
| Total equity and liabilities | 10/49 | €78,660 | €102,654 | +€23,995 | +30.5% |
| Equity | 10/15 | €46,303 | €58,698 | +€12,395 | +26.8% |
| Reserves | 13 | €42,110 | €54,110 | +€12,000 | +28.5% |
| Non-distributable reserves | 130/1 | - | €110 | +€110 | |
| Reserves not available under the articles | 1311 | - | €110 | +€110 | |
| Distributable reserves | 133 | €42,110 | €54,000 | +€11,890 | +28.2% |
| Profit (loss) carried forward | 14 | €4,193 | €4,588 | +€395 | +9.4% |
| Amounts payable | 17/49 | €32,357 | €43,957 | +€11,600 | +35.8% |
| Amounts payable after more than one year | 17 | - | €7,301 | +€7,301 | |
| Financial debts | 170/4 | - | €7,301 | +€7,301 | |
| Amounts payable within one year | 42/48 | €7,764 | €14,595 | +€6,832 | +88.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,917 | +€4,917 | |
| Trade debts | 44 | €1,643 | - | -€1,643 | |
| Suppliers | 440/4 | €1,643 | - | -€1,643 | |
| Taxes, remuneration and social security | 45 | €6,121 | €9,118 | +€2,997 | +49.0% |
| Taxes | 450/3 | €4,521 | €7,518 | +€2,997 | +66.3% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | - | €560 | +€560 | |
| Accrued charges and deferred income | 492/3 | €24,593 | €22,060 | -€2,533 | -10.3% |
| Turnover | 70 | €70,782 | €98,825 | +€28,043 | +39.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,475 | €85,291 | +€8,816 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €2,520 | +€1,431 | +131.5% |
| Other operating charges | 640/8 | €1,428 | €1,836 | +€408 | +28.6% |
| Gross operating margin | 9900 | -€5,693 | €13,534 | +€19,227 | |
| Operating profit (loss) | 9901 | -€8,210 | €9,178 | +€17,388 | |
| Financial income | 75/76B | €0 | €3 | +€2 | +1200.0% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +1200.0% |
| Financial charges | 65/66B | €181 | €786 | +€605 | +334.1% |
| Recurring financial charges | 65 | €181 | €786 | +€605 | +334.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,390 | €8,395 | +€16,785 | |
| Income taxes | 67/77 | €10,244 | -€4,800 | -€15,044 | |
| Profit (loss) for the period | 9904 | -€18,635 | €13,195 | +€31,830 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,635 | €13,195 | +€31,830 |
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 12 October 2026 via checked.be.