JR Electrics: 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 Electrics
Largest movements
- Cash +€9,509
up €9,509 (+1,207%), from €788 to €10,297
mainly Net result for the year (+€6,126) and Deferred charges and accrued income (+€3,478)
- Deferred charges and accrued income -€3,478
down €3,478 (-78.5%), from €4,432 to €954
- Tangible fixed assets -€373
down €373 (-35.0%), from €1,064 to €692
- Profit (loss) carried forward +€6,126
up €6,126 (+77.7%), from €7,888 to €14,014
- Accrued charges and deferred income -€601
no longer reported in 2025 (was €601)
- Gross operating margin +€11,920
up €11,920, from -€5,284 to €6,636
- Financial income +€1,212
up €1,212 (+24,057%), from €5 to €1,218
- Depreciation +€319
up €319 (+591%), from €54 to €373
- Taxes +€163
new in 2025: €163
- Other operating charges +€155
up €155 (+18.8%), from €823 to €978
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 | €22,563 | €28,077 | +€5,514 | +24.4% |
| Fixed assets | 21/28 | €1,064 | €692 | -€373 | -35.0% |
| Tangible fixed assets | 22/27 | €1,064 | €692 | -€373 | -35.0% |
| Plant, machinery and equipment | 23 | €1,064 | €692 | -€373 | -35.0% |
| Current assets | 29/58 | €21,498 | €27,385 | +€5,887 | +27.4% |
| Amounts receivable within one year | 40/41 | €16,278 | €16,134 | -€144 | -0.9% |
| Trade receivables | 40 | €12,278 | €14,853 | +€2,575 | +21.0% |
| Other amounts receivable | 41 | €4,000 | €1,281 | -€2,720 | -68.0% |
| Cash at bank and in hand | 54/58 | €788 | €10,297 | +€9,509 | +1,207% |
| Deferred charges and accrued income | 490/1 | €4,432 | €954 | -€3,478 | -78.5% |
| Total equity and liabilities | 10/49 | €22,563 | €28,077 | +€5,514 | +24.4% |
| Equity | 10/15 | €9,888 | €16,014 | +€6,126 | +62.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,888 | €14,014 | +€6,126 | +77.7% |
| Amounts payable | 17/49 | €12,675 | €12,063 | -€612 | -4.8% |
| Amounts payable within one year | 42/48 | €12,074 | €12,063 | -€11 | -0.1% |
| Trade debts | 44 | €3,701 | €3,602 | -€99 | -2.7% |
| Suppliers | 440/4 | €3,701 | €3,602 | -€99 | -2.7% |
| Taxes, remuneration and social security | 45 | - | €163 | +€163 | |
| Taxes | 450/3 | - | €163 | +€163 | |
| Other amounts payable | 47/48 | €8,373 | €8,298 | -€75 | -0.9% |
| Accrued charges and deferred income | 492/3 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €373 | +€319 | +591% |
| Other operating charges | 640/8 | €823 | €978 | +€155 | +18.8% |
| Gross operating margin | 9900 | -€5,284 | €6,636 | +€11,920 | |
| Operating profit (loss) | 9901 | -€6,162 | €5,286 | +€11,447 | |
| Financial income | 75/76B | €5 | €1,218 | +€1,212 | +24,057% |
| Recurring financial income | 75 | €5 | €1,218 | +€1,212 | +24,057% |
| Financial charges | 65/66B | €190 | €214 | +€23 | +12.3% |
| Recurring financial charges | 65 | €190 | €214 | +€23 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,347 | €6,289 | +€12,636 | |
| Income taxes | 67/77 | - | €163 | +€163 | |
| Profit (loss) for the period | 9904 | -€6,347 | €6,126 | +€12,473 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,347 | €6,126 | +€12,473 |
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.