JR 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.
JR CONSULT
Largest movements
- Receivables within one year +€18,620
up €18,620 (+39.6%), from €46,972 to €65,593
of which Trade receivables: +€10,620
- Cash +€6,372
up €6,372 (+210%), from €3,038 to €9,410
mainly Other debts (+€43,243) and Depreciation (+€670)
- Other debts +€43,243
up €43,243 (+1,523%), from €2,840 to €46,083
- Reserves -€10,063
down €10,063 (-27.0%), from €37,243 to €27,181
- Current portion of long-term debt -€6,000
no longer reported in 2025 (was €6,000)
- Gross operating margin -€3,203
down €3,203 (-48.6%), from €6,591 to €3,388
- Taxes -€1,260
down €1,260 (-69.7%), from €1,808 to €548
- Depreciation -€778
down €778 (-53.7%), from €1,448 to €670
- Financial charges -€430
down €430 (-18.2%), from €2,362 to €1,932
- Other operating charges +€303
up €303 (+78.7%), from €384 to €687
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 | €178,667 | €203,007 | +€24,340 | +13.6% |
| Fixed assets | 21/28 | €70,527 | €69,857 | -€670 | -1.0% |
| Tangible fixed assets | 22/27 | €1,140 | €470 | -€670 | -58.8% |
| Plant, machinery and equipment | 23 | €136 | - | -€136 | |
| Furniture and vehicles | 24 | €1,004 | €470 | -€534 | -53.2% |
| Financial fixed assets | 28 | €69,387 | €69,387 | = | 0.0% |
| Current assets | 29/58 | €108,140 | €133,150 | +€25,010 | +23.1% |
| Amounts receivable after more than one year | 29 | €55,794 | €55,794 | = | 0.0% |
| Other amounts receivable | 291 | €55,794 | €55,794 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,972 | €65,593 | +€18,620 | +39.6% |
| Trade receivables | 40 | €46,972 | €57,593 | +€10,620 | +22.6% |
| Other amounts receivable | 41 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €3,038 | €9,410 | +€6,372 | +210% |
| Deferred charges and accrued income | 490/1 | €2,337 | €2,354 | +€17 | +0.7% |
| Total equity and liabilities | 10/49 | €178,667 | €203,007 | +€24,340 | +13.6% |
| Equity | 10/15 | €123,413 | €113,590 | -€9,823 | -8.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €37,243 | €27,181 | -€10,063 | -27.0% |
| Distributable reserves | 133 | €37,243 | €27,181 | -€10,063 | -27.0% |
| Profit (loss) carried forward | 14 | €46,170 | €46,409 | +€240 | +0.5% |
| Amounts payable | 17/49 | €55,254 | €89,416 | +€34,163 | +61.8% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,649 | €56,829 | +€35,180 | +163% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €7,154 | €6,932 | -€222 | -3.1% |
| Suppliers | 440/4 | €7,154 | €6,932 | -€222 | -3.1% |
| Taxes, remuneration and social security | 45 | €5,655 | €3,814 | -€1,841 | -32.6% |
| Taxes | 450/3 | €5,655 | €3,814 | -€1,841 | -32.6% |
| Other amounts payable | 47/48 | €2,840 | €46,083 | +€43,243 | +1,523% |
| Accrued charges and deferred income | 492/3 | €3,605 | €2,588 | -€1,017 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €670 | -€778 | -53.7% |
| Other operating charges | 640/8 | €384 | €687 | +€303 | +78.7% |
| Gross operating margin | 9900 | €6,591 | €3,388 | -€3,203 | -48.6% |
| Operating profit (loss) | 9901 | €4,758 | €2,030 | -€2,727 | -57.3% |
| Financial income | 75/76B | €757 | €689 | -€68 | -9.0% |
| Recurring financial income | 75 | €757 | €689 | -€68 | -9.0% |
| Financial charges | 65/66B | €2,362 | €1,932 | -€430 | -18.2% |
| Recurring financial charges | 65 | €2,362 | €1,932 | -€430 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €3,153 | €788 | -€2,365 | -75.0% |
| Income taxes | 67/77 | €1,808 | €548 | -€1,260 | -69.7% |
| Profit (loss) for the period | 9904 | €1,345 | €240 | -€1,105 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,345 | €240 | -€1,105 | -82.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.