JR CONSULTANTS: 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 CONSULTANTS
Largest movements
- Financial fixed assets +€73,287
up €73,287 (+9.8%), from €750,000 to €823,287
- Cash +€11,424
up €11,424 (+714%), from €1,600 to €13,024
mainly Net result for the year (+€200,121) and Other debts (+€16,077)
- Reserves +€200,121
up €200,121 (+40.3%), from €496,636 to €696,756
- Debts after one year -€109,150
down €109,150 (-92.3%), from €118,277 to €9,127
- Tax, wage and social debts -€25,491
down €25,491 (-62.0%), from €41,138 to €15,647
of which Taxes: -€25,407
- Other debts +€16,077
up €16,077 (+18.5%), from €87,105 to €103,183
- Gross operating margin +€49,600
up €49,600 (+27.5%), from €180,412 to €230,012
- Financial income +€30,618
up €30,618 (+4,979%), from €615 to €31,233
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 | €873,581 | €958,819 | +€85,237 | +9.8% |
| Fixed assets | 21/28 | €750,000 | €823,287 | +€73,287 | +9.8% |
| Financial fixed assets | 28 | €750,000 | €823,287 | +€73,287 | +9.8% |
| Current assets | 29/58 | €123,581 | €135,532 | +€11,950 | +9.7% |
| Amounts receivable within one year | 40/41 | €121,453 | €122,508 | +€1,055 | +0.9% |
| Other amounts receivable | 41 | €121,453 | €122,508 | +€1,055 | +0.9% |
| Cash at bank and in hand | 54/58 | €1,600 | €13,024 | +€11,424 | +714% |
| Deferred charges and accrued income | 490/1 | €528 | - | -€528 | |
| Total equity and liabilities | 10/49 | €873,581 | €958,819 | +€85,237 | +9.8% |
| Equity | 10/15 | €501,636 | €701,756 | +€200,121 | +39.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €496,636 | €696,756 | +€200,121 | +40.3% |
| Distributable reserves | 133 | €496,636 | €696,756 | +€200,121 | +40.3% |
| Amounts payable | 17/49 | €371,946 | €257,062 | -€114,884 | -30.9% |
| Amounts payable after more than one year | 17 | €118,277 | €9,127 | -€109,150 | -92.3% |
| Financial debts | 170/4 | €118,277 | €9,127 | -€109,150 | -92.3% |
| Amounts payable within one year | 42/48 | €253,669 | €247,935 | -€5,734 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €108,455 | €109,150 | +€695 | +0.6% |
| Financial debts | 43 | €16,904 | €16,827 | -€77 | -0.5% |
| Credit institutions | 430/8 | €16,904 | €16,827 | -€77 | -0.5% |
| Trade debts | 44 | €67 | €3,128 | +€3,062 | +4,600% |
| Suppliers | 440/4 | €67 | €3,128 | +€3,062 | +4,600% |
| Taxes, remuneration and social security | 45 | €41,138 | €15,647 | -€25,491 | -62.0% |
| Taxes | 450/3 | €37,926 | €12,519 | -€25,407 | -67.0% |
| Remuneration and social security | 454/9 | €3,212 | €3,129 | -€83 | -2.6% |
| Other amounts payable | 47/48 | €87,105 | €103,183 | +€16,077 | +18.5% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | €180,412 | €230,012 | +€49,600 | +27.5% |
| Operating profit (loss) | 9901 | €179,383 | €228,952 | +€49,569 | +27.6% |
| Financial income | 75/76B | €615 | €31,233 | +€30,618 | +4,979% |
| Recurring financial income | 75 | €615 | €31,233 | +€30,618 | +4,979% |
| Financial charges | 65/66B | €3,170 | €2,108 | -€1,062 | -33.5% |
| Recurring financial charges | 65 | €3,170 | €2,108 | -€1,062 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €176,828 | €258,077 | +€81,249 | +45.9% |
| Income taxes | 67/77 | €59,627 | €57,956 | -€1,670 | -2.8% |
| Profit (loss) for the period | 9904 | €117,201 | €200,121 | +€82,920 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,201 | €200,121 | +€82,920 | +70.8% |
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 21 October 2026 via checked.be.