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
- Cash -€16,963
down €16,963 (-18.0%), from €94,276 to €77,313
mainly Other debts (-€39,510) and Investment in fixed assets (net) (-€10,260)
- Receivables within one year -€16,626
down €16,626 (-17.9%), from €92,939 to €76,314
of which Trade receivables: -€12,376
- Deferred charges and accrued income -€6,498
down €6,498 (-6.3%), from €103,148 to €96,650
- Other debts -€39,510
down €39,510 (-49.3%), from €80,113 to €40,604
- Tax, wage and social debts +€9,028
up €9,028 (+3,952%), from €228 to €9,256
- Debts after one year -€6,394
down €6,394 (-92.3%), from €6,931 to €537
- Trade debts -€3,643
down €3,643 (-67.0%), from €5,436 to €1,793
- Gross operating margin -€3,207
down €3,207 (-16.3%), from €19,731 to €16,524
- Depreciation -€3,124
down €3,124 (-24.6%), from €12,707 to €9,583
- Taxes +€597
up €597 (+17.1%), from €3,496 to €4,093
- Financial charges -€395
down €395 (-22.6%), from €1,747 to €1,352
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 | €308,951 | €269,541 | -€39,410 | -12.8% |
| Fixed assets | 21/28 | €18,588 | €19,264 | +€677 | +3.6% |
| Tangible fixed assets | 22/27 | €18,588 | €19,264 | +€677 | +3.6% |
| Plant, machinery and equipment | 23 | €2,394 | €1,412 | -€982 | -41.0% |
| Furniture and vehicles | 24 | €50 | - | -€50 | |
| Other tangible fixed assets | 26 | €16,144 | €17,852 | +€1,708 | +10.6% |
| Current assets | 29/58 | €290,363 | €250,277 | -€40,086 | -13.8% |
| Amounts receivable within one year | 40/41 | €92,939 | €76,314 | -€16,626 | -17.9% |
| Trade receivables | 40 | €85,839 | €73,464 | -€12,376 | -14.4% |
| Other amounts receivable | 41 | €7,100 | €2,850 | -€4,250 | -59.9% |
| Cash at bank and in hand | 54/58 | €94,276 | €77,313 | -€16,963 | -18.0% |
| Deferred charges and accrued income | 490/1 | €103,148 | €96,650 | -€6,498 | -6.3% |
| Total equity and liabilities | 10/49 | €308,951 | €269,541 | -€39,410 | -12.8% |
| Equity | 10/15 | €208,710 | €208,734 | +€25 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,760 | €201,760 | = | 0.0% |
| Distributable reserves | 133 | €201,760 | €201,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €750 | €774 | +€25 | +3.3% |
| Amounts payable | 17/49 | €100,241 | €60,806 | -€39,435 | -39.3% |
| Amounts payable after more than one year | 17 | €6,931 | €537 | -€6,394 | -92.3% |
| Financial debts | 170/4 | €6,931 | €537 | -€6,394 | -92.3% |
| Amounts payable within one year | 42/48 | €93,310 | €58,047 | -€35,263 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €7,532 | €6,394 | -€1,138 | -15.1% |
| Trade debts | 44 | €5,436 | €1,793 | -€3,643 | -67.0% |
| Suppliers | 440/4 | €5,436 | €1,793 | -€3,643 | -67.0% |
| Taxes, remuneration and social security | 45 | €228 | €9,256 | +€9,028 | +3,952% |
| Taxes | 450/3 | €228 | €9,256 | +€9,028 | +3,952% |
| Other amounts payable | 47/48 | €80,113 | €40,604 | -€39,510 | -49.3% |
| Accrued charges and deferred income | 492/3 | - | €2,223 | +€2,223 | |
| Non-recurring operating income | 76A | €646 | - | -€646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,707 | €9,583 | -€3,124 | -24.6% |
| Other operating charges | 640/8 | €1,371 | €1,470 | +€99 | +7.2% |
| Gross operating margin | 9900 | €19,731 | €16,524 | -€3,207 | -16.3% |
| Operating profit (loss) | 9901 | €5,652 | €5,470 | -€182 | -3.2% |
| Financial charges | 65/66B | €1,747 | €1,352 | -€395 | -22.6% |
| Recurring financial charges | 65 | €1,747 | €1,352 | -€395 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €3,905 | €4,118 | +€213 | +5.4% |
| Income taxes | 67/77 | €3,496 | €4,093 | +€597 | +17.1% |
| Profit (loss) for the period | 9904 | €409 | €25 | -€384 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €409 | €25 | -€384 | -94.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.