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 -€223,828
down €223,828 (-37.4%), from €599,175 to €375,347
of which Land and buildings: -€251,452
- Cash +€27,350
up €27,350 (+196%), from €13,969 to €41,319
mainly Investment in fixed assets (net) (+€207,613) and Current portion of long-term debt (+€49,626)
- Receivables within one year -€14,819
down €14,819 (-53.9%), from €27,507 to €12,689
of which Other amounts receivable: -€7,646
- Debts after one year -€174,718
down €174,718 (-45.4%), from €385,207 to €210,489
- Other debts -€70,673
down €70,673 (-67.2%), from €105,219 to €34,545
- Current portion of long-term debt +€49,626
up €49,626 (+50.7%), from €97,851 to €147,477
- Profit (loss) carried forward -€43,046
down €43,046, from €3,070 to -€39,977
- Reserves +€21,925
up €21,925 (+19.9%), from €110,420 to €132,345
- Gross operating margin -€20,441
down €20,441 (-59.8%), from €34,197 to €13,757
- Financial charges +€16,407
up €16,407 (+124%), from €13,220 to €29,627
- Depreciation +€4,227
up €4,227 (+35.3%), from €11,988 to €16,215
- Other operating charges +€2,818
up €2,818 (+103%), from €2,731 to €5,549
- Taxes -€1,710
down €1,710 (-73.1%), from €2,339 to €629
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 | €710,032 | €498,146 | -€211,886 | -29.8% |
| Fixed assets | 21/28 | €600,075 | €376,247 | -€223,828 | -37.3% |
| Tangible fixed assets | 22/27 | €599,175 | €375,347 | -€223,828 | -37.4% |
| Land and buildings | 22 | €587,110 | €335,658 | -€251,452 | -42.8% |
| Plant, machinery and equipment | 23 | €565 | €279 | -€286 | -50.6% |
| Furniture and vehicles | 24 | €11,500 | €37,703 | +€26,202 | +228% |
| Other tangible fixed assets | 26 | - | €1,707 | +€1,707 | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €109,957 | €121,899 | +€11,942 | +10.9% |
| Stocks and contracts in progress | 3 | €68,480 | €66,933 | -€1,547 | -2.3% |
| Stocks | 30/36 | €68,480 | €66,933 | -€1,547 | -2.3% |
| Amounts receivable within one year | 40/41 | €27,507 | €12,689 | -€14,819 | -53.9% |
| Trade receivables | 40 | €14,433 | €7,260 | -€7,173 | -49.7% |
| Other amounts receivable | 41 | €13,075 | €5,429 | -€7,646 | -58.5% |
| Cash at bank and in hand | 54/58 | €13,969 | €41,319 | +€27,350 | +196% |
| Deferred charges and accrued income | 490/1 | - | €958 | +€958 | |
| Total equity and liabilities | 10/49 | €710,032 | €498,146 | -€211,886 | -29.8% |
| Equity | 10/15 | €120,690 | €99,568 | -€21,121 | -17.5% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €110,420 | €132,345 | +€21,925 | +19.9% |
| Distributable reserves | 133 | €110,420 | €132,345 | +€21,925 | +19.9% |
| Profit (loss) carried forward | 14 | €3,070 | -€39,977 | -€43,046 | |
| Amounts payable | 17/49 | €589,342 | €398,578 | -€190,765 | -32.4% |
| Amounts payable after more than one year | 17 | €385,207 | €210,489 | -€174,718 | -45.4% |
| Financial debts | 170/4 | €385,207 | €210,489 | -€174,718 | -45.4% |
| Amounts payable within one year | 42/48 | €204,136 | €184,046 | -€20,090 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €97,851 | €147,477 | +€49,626 | +50.7% |
| Trade debts | 44 | €0 | €608 | +€608 | |
| Suppliers | 440/4 | €0 | €608 | +€608 | |
| Taxes, remuneration and social security | 45 | €1,066 | €1,415 | +€350 | +32.8% |
| Taxes | 450/3 | €1,066 | €1,415 | +€350 | +32.8% |
| Other amounts payable | 47/48 | €105,219 | €34,545 | -€70,673 | -67.2% |
| Accrued charges and deferred income | 492/3 | - | €4,043 | +€4,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,988 | €16,215 | +€4,227 | +35.3% |
| Other operating charges | 640/8 | €2,731 | €5,549 | +€2,818 | +103% |
| Non-recurring operating charges | 66A | €858 | €1,717 | +€859 | +100% |
| Gross operating margin | 9900 | €34,197 | €13,757 | -€20,441 | -59.8% |
| Operating profit (loss) | 9901 | €18,620 | -€9,725 | -€28,345 | |
| Financial income | 75/76B | €9 | €4 | -€5 | -51.6% |
| Recurring financial income | 75 | €9 | €4 | -€5 | -51.6% |
| Financial charges | 65/66B | €13,220 | €29,627 | +€16,407 | +124% |
| Recurring financial charges | 65 | €13,220 | €29,627 | +€16,407 | +124% |
| Profit (loss) for the period before taxes | 9903 | €5,409 | -€39,348 | -€44,757 | |
| Income taxes | 67/77 | €2,339 | €629 | -€1,710 | -73.1% |
| Profit (loss) for the period | 9904 | €3,070 | -€39,977 | -€43,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,070 | -€39,977 | -€43,046 |
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 30 October 2026 via checked.be.