JR CONSULTING: what changed
JR CONSULTING
Largest movements
- Financial fixed assets +€2.6m
up €2.6m (+1,959%), from €132,388 to €2.7m
- Receivables within one year +€153,508
up €153,508 (+396%), from €38,793 to €192,301
of which Other amounts receivable: +€110,195
- Cash -€51,585
down €51,585 (-9.0%), from €573,426 to €521,841
mainly Investment in fixed assets (net) (-€2.6m) and Contributions, distributions and other (-€500,000)
- Tangible fixed assets -€42,708
down €42,708 (-8.0%), from €532,195 to €489,488
of which Furniture and vehicles: -€30,355
- Reserves +€2.2m
up €2.2m (+197%), from €1.1m to €3.3m
of which Distributable reserves: +€2.2m
- Other debts +€408,758
up €408,758 (+2,639%), from €15,492 to €424,250
- Tax, wage and social debts +€75,844
up €75,844 (+459%), from €16,532 to €92,377
- Financial income +€3.1m
up €3.1m (+2,453%), from €124,469 to €3.2m
of which Non-recurring financial income: +€3.1m
- Financial charges +€647,694
up €647,694 (+28,274%), from €2,291 to €649,985
of which Non-recurring financial charges: +€643,799
- Write-downs -€35,040
down €35,040 (-100%), from €35,040 to €0
- Other operating charges -€25,359
down €25,359 (-92.7%), from €27,369 to €2,010
- Taxes -€21,671
down €21,671 (-29.5%), from €73,374 to €51,703
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,373,655 | €3,995,049 | +€2.6m | +191% |
| Fixed assets | 21/28 | €664,584 | €3,215,738 | +€2.6m | +384% |
| Tangible fixed assets | 22/27 | €532,195 | €489,488 | -€42,708 | -8.0% |
| Land and buildings | 22 | €433,908 | €422,424 | -€11,483 | -2.6% |
| Plant, machinery and equipment | 23 | €1,027 | €157 | -€870 | -84.7% |
| Furniture and vehicles | 24 | €97,261 | €66,906 | -€30,355 | -31.2% |
| Financial fixed assets | 28 | €132,388 | €2,726,250 | +€2.6m | +1,959% |
| Current assets | 29/58 | €709,071 | €779,311 | +€70,240 | +9.9% |
| Amounts receivable after more than one year | 29 | €73,273 | €60,000 | -€13,273 | -18.1% |
| Other amounts receivable | 291 | €73,273 | €60,000 | -€13,273 | -18.1% |
| Amounts receivable within one year | 40/41 | €38,793 | €192,301 | +€153,508 | +396% |
| Trade receivables | 40 | - | €43,313 | +€43,313 | |
| Other amounts receivable | 41 | €38,793 | €148,989 | +€110,195 | +284% |
| Cash at bank and in hand | 54/58 | €573,426 | €521,841 | -€51,585 | -9.0% |
| Deferred charges and accrued income | 490/1 | €23,580 | €5,169 | -€18,411 | -78.1% |
| Total equity and liabilities | 10/49 | €1,373,655 | €3,995,049 | +€2.6m | +191% |
| Equity | 10/15 | €1,148,096 | €3,338,885 | +€2.2m | +191% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,117,779 | €3,320,285 | +€2.2m | +197% |
| Tax-exempt reserves | 132 | €24,119 | €24,119 | = | 0.0% |
| Distributable reserves | 133 | €1,093,661 | €3,296,166 | +€2.2m | +201% |
| Profit (loss) carried forward | 14 | €11,716 | €0 | -€11,716 | -100% |
| Amounts payable | 17/49 | €225,559 | €656,164 | +€430,605 | +191% |
| Amounts payable after more than one year | 17 | €138,009 | €124,990 | -€13,020 | -9.4% |
| Financial debts | 170/4 | €138,009 | €124,990 | -€13,020 | -9.4% |
| Amounts payable within one year | 42/48 | €87,424 | €531,174 | +€443,750 | +508% |
| Current portion of amounts payable after more than one year | 42 | €50,433 | €13,020 | -€37,413 | -74.2% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €4,967 | €1,508 | -€3,459 | -69.6% |
| Suppliers | 440/4 | €4,967 | €1,508 | -€3,459 | -69.6% |
| Taxes, remuneration and social security | 45 | €16,532 | €92,377 | +€75,844 | +459% |
| Taxes | 450/3 | €16,532 | €92,377 | +€75,844 | +459% |
| Other amounts payable | 47/48 | €15,492 | €424,250 | +€408,758 | +2,639% |
| Accrued charges and deferred income | 492/3 | €125 | €0 | -€125 | -100% |
| Non-recurring operating income | 76A | €13,861 | €0 | -€13,861 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,783 | €53,769 | +€3,987 | +8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,040 | €0 | -€35,040 | -100% |
| Other operating charges | 640/8 | €27,369 | €2,010 | -€25,359 | -92.7% |
| Non-recurring operating charges | 66A | €3,439 | €0 | -€3,439 | -100% |
| Gross operating margin | 9900 | €268,962 | €270,228 | +€1,266 | +0.5% |
| Operating profit (loss) | 9901 | €153,331 | €214,449 | +€61,118 | +39.9% |
| Financial income | 75/76B | €124,469 | €3,178,029 | +€3.1m | +2,453% |
| Recurring financial income | 75 | €124,469 | €34,167 | -€90,302 | -72.5% |
| Non-recurring financial income | 76B | - | €3,143,862 | +€3.1m | |
| Financial charges | 65/66B | €2,291 | €649,985 | +€647,694 | +28,274% |
| Recurring financial charges | 65 | €2,291 | €6,187 | +€3,896 | +170% |
| Non-recurring financial charges | 66B | - | €643,799 | +€643,799 | |
| Profit (loss) for the period before taxes | 9903 | €275,509 | €2,742,492 | +€2.5m | +895% |
| Income taxes | 67/77 | €73,374 | €51,703 | -€21,671 | -29.5% |
| Profit (loss) for the period | 9904 | €202,136 | €2,690,789 | +€2.5m | +1,231% |
| Profit (loss) for the period to be appropriated | 9905 | €202,136 | €2,690,789 | +€2.5m | +1,231% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.