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 +€17,351
up €17,351 (+1,328%), from €1,306 to €18,658
- Receivables within one year -€11,611
down €11,611 (-28.6%), from €40,606 to €28,995
of which Other amounts receivable: -€27,328
- Cash +€2,697
up €2,697 (+414%), from €651 to €3,348
mainly Trade debts (+€15,143) and Receivables within one year (+€11,611)
- Trade debts +€15,143
up €15,143 (+552%), from €2,742 to €17,886
- Tax, wage and social debts -€7,240
down €7,240 (-68.7%), from €10,538 to €3,298
- Other debts +€1,805
new in 2025: €1,805
- Profit (loss) carried forward -€1,271
down €1,271 (-4.8%), from €26,533 to €25,262
- Gross operating margin -€16,884
down €16,884, from €16,697 to -€187
- Taxes -€3,309
no longer reported in 2025 (was €3,309)
- Financial income -€886
down €886 (-85.1%), from €1,040 to €155
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 | €42,564 | €51,001 | +€8,437 | +19.8% |
| Fixed assets | 21/28 | €1,306 | €18,658 | +€17,351 | +1,328% |
| Tangible fixed assets | 22/27 | €1,306 | €18,658 | +€17,351 | +1,328% |
| Plant, machinery and equipment | 23 | €1,306 | €18,658 | +€17,351 | +1,328% |
| Current assets | 29/58 | €41,257 | €32,343 | -€8,914 | -21.6% |
| Amounts receivable within one year | 40/41 | €40,606 | €28,995 | -€11,611 | -28.6% |
| Trade receivables | 40 | €12,613 | €28,330 | +€15,717 | +125% |
| Other amounts receivable | 41 | €27,993 | €665 | -€27,328 | -97.6% |
| Cash at bank and in hand | 54/58 | €651 | €3,348 | +€2,697 | +414% |
| Total equity and liabilities | 10/49 | €42,564 | €51,001 | +€8,437 | +19.8% |
| Equity | 10/15 | €29,283 | €28,012 | -€1,271 | -4.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | - | -€250 | |
| Reserves not available under the articles | 1311 | - | €250 | +€250 | |
| Profit (loss) carried forward | 14 | €26,533 | €25,262 | -€1,271 | -4.8% |
| Amounts payable | 17/49 | €13,281 | €22,989 | +€9,708 | +73.1% |
| Amounts payable within one year | 42/48 | €13,281 | €22,989 | +€9,708 | +73.1% |
| Trade debts | 44 | €2,742 | €17,886 | +€15,143 | +552% |
| Suppliers | 440/4 | €2,742 | €17,886 | +€15,143 | +552% |
| Taxes, remuneration and social security | 45 | €10,538 | €3,298 | -€7,240 | -68.7% |
| Taxes | 450/3 | €10,538 | €3,298 | -€7,240 | -68.7% |
| Other amounts payable | 47/48 | - | €1,805 | +€1,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,101 | +€17 | +1.5% |
| Other operating charges | 640/8 | €64 | €13 | -€50 | -79.0% |
| Gross operating margin | 9900 | €16,697 | -€187 | -€16,884 | |
| Operating profit (loss) | 9901 | €15,549 | -€1,302 | -€16,851 | |
| Financial income | 75/76B | €1,040 | €155 | -€886 | -85.1% |
| Recurring financial income | 75 | €1,040 | €155 | -€886 | -85.1% |
| Financial charges | 65/66B | €45 | €124 | +€79 | +175% |
| Recurring financial charges | 65 | €45 | €124 | +€79 | +175% |
| Profit (loss) for the period before taxes | 9903 | €16,544 | -€1,271 | -€17,815 | |
| Income taxes | 67/77 | €3,309 | - | -€3,309 | |
| Profit (loss) for the period | 9904 | €13,235 | -€1,271 | -€14,506 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,235 | -€1,271 | -€14,506 |
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 15 October 2026 via checked.be.