JR Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€67,334
up €67,334 (+93.9%), from €71,700 to €139,033
of which Furniture and vehicles: +€65,835
- Receivables within one year +€19,621
up €19,621 (+82.5%), from €23,793 to €43,413
- Cash -€7,083
down €7,083 (-28.8%), from €24,591 to €17,508
mainly Investment in fixed assets (net) (-€75,971) and Receivables within one year (-€19,621)
- Profit (loss) carried forward +€54,922
up €54,922 (+190%), from €28,961 to €83,883
- Debts after one year +€23,978
up €23,978 (+112%), from €21,491 to €45,469
- Trade debts -€12,669
down €12,669 (-98.0%), from €12,931 to €262
- Tax, wage and social debts +€9,636
up €9,636 (+46.2%), from €20,869 to €30,506
- Current portion of long-term debt +€9,623
up €9,623 (+2,058%), from €468 to €10,091
- Gross operating margin +€45,278
up €45,278 (+131%), from €34,668 to €79,946
- Taxes +€10,552
up €10,552 (+161%), from €6,551 to €17,103
- Depreciation +€7,106
up €7,106 (+464%), from €1,532 to €8,637
- Financial income +€1,083
up €1,083 (+150%), from €720 to €1,803
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 | €120,129 | €200,000 | +€79,871 | +66.5% |
| Fixed assets | 21/28 | €71,745 | €139,079 | +€67,334 | +93.9% |
| Tangible fixed assets | 22/27 | €71,700 | €139,033 | +€67,334 | +93.9% |
| Land and buildings | 22 | €71,167 | €69,887 | -€1,280 | -1.8% |
| Furniture and vehicles | 24 | €533 | €66,368 | +€65,835 | +12,361% |
| Other tangible fixed assets | 26 | - | €2,779 | +€2,779 | |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €48,384 | €60,921 | +€12,537 | +25.9% |
| Amounts receivable within one year | 40/41 | €23,793 | €43,413 | +€19,621 | +82.5% |
| Other amounts receivable | 41 | €23,793 | €43,413 | +€19,621 | +82.5% |
| Cash at bank and in hand | 54/58 | €24,591 | €17,508 | -€7,083 | -28.8% |
| Total equity and liabilities | 10/49 | €120,129 | €200,000 | +€79,871 | +66.5% |
| Equity | 10/15 | €58,751 | €113,674 | +€54,922 | +93.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,591 | €23,591 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €21,736 | €21,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,961 | €83,883 | +€54,922 | +190% |
| Amounts payable | 17/49 | €61,378 | €86,327 | +€24,949 | +40.6% |
| Amounts payable after more than one year | 17 | €21,491 | €45,469 | +€23,978 | +112% |
| Financial debts | 170/4 | €21,491 | €45,469 | +€23,978 | +112% |
| Amounts payable within one year | 42/48 | €39,886 | €40,858 | +€971 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €468 | €10,091 | +€9,623 | +2,058% |
| Trade debts | 44 | €12,931 | €262 | -€12,669 | -98.0% |
| Suppliers | 440/4 | €12,931 | €262 | -€12,669 | -98.0% |
| Taxes, remuneration and social security | 45 | €20,869 | €30,506 | +€9,636 | +46.2% |
| Taxes | 450/3 | €20,869 | €30,506 | +€9,636 | +46.2% |
| Other amounts payable | 47/48 | €5,619 | - | -€5,619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €8,637 | +€7,106 | +464% |
| Other operating charges | 640/8 | €471 | €485 | +€14 | +3.0% |
| Gross operating margin | 9900 | €34,668 | €79,946 | +€45,278 | +131% |
| Operating profit (loss) | 9901 | €32,665 | €70,823 | +€38,158 | +117% |
| Financial income | 75/76B | €720 | €1,803 | +€1,083 | +150% |
| Recurring financial income | 75 | €720 | €1,803 | +€1,083 | +150% |
| Financial charges | 65/66B | €192 | €601 | +€409 | +214% |
| Recurring financial charges | 65 | €192 | €601 | +€409 | +214% |
| Profit (loss) for the period before taxes | 9903 | €33,193 | €72,025 | +€38,832 | +117% |
| Income taxes | 67/77 | €6,551 | €17,103 | +€10,552 | +161% |
| Profit (loss) for the period | 9904 | €26,642 | €54,922 | +€28,280 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €26,642 | €54,922 | +€28,280 | +106% |
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 24 October 2026 via checked.be.