JRE 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.
JRE CONSULTING
Largest movements
- Cash -€131,013
down €131,013 (-76.9%), from €170,359 to €39,346
mainly Debts after one year (-€83,100) and Net result for the year (-€76,207)
- Receivables within one year -€35,290
down €35,290 (-95.1%), from €37,108 to €1,818
of which Trade receivables: -€23,907
- Tangible fixed assets -€11,477
down €11,477 (-3.3%), from €351,536 to €340,059
of which Land and buildings: -€9,132
- Debts after one year -€83,100
down €83,100 (-29.4%), from €283,100 to €200,000
- Profit (loss) carried forward -€76,207
new in 2025: -€76,207
- Tax, wage and social debts -€13,195
down €13,195 (-98.9%), from €13,336 to €141
- Other debts -€7,126
down €7,126 (-76.5%), from €9,311 to €2,185
- Gross operating margin -€71,814
down €71,814, from €20,410 to -€51,404
- Financial charges +€2,780
up €2,780 (+35.6%), from €7,809 to €10,589
- Other operating charges -€761
down €761 (-33.3%), from €2,285 to €1,524
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 | €560,302 | €382,594 | -€177,708 | -31.7% |
| Fixed assets | 21/28 | €351,536 | €340,059 | -€11,477 | -3.3% |
| Tangible fixed assets | 22/27 | €351,536 | €340,059 | -€11,477 | -3.3% |
| Land and buildings | 22 | €329,935 | €320,803 | -€9,132 | -2.8% |
| Plant, machinery and equipment | 23 | €3,502 | €2,262 | -€1,240 | -35.4% |
| Furniture and vehicles | 24 | €2,399 | €1,294 | -€1,105 | -46.1% |
| Other tangible fixed assets | 26 | €15,700 | €15,700 | = | 0.0% |
| Current assets | 29/58 | €208,766 | €42,535 | -€166,231 | -79.6% |
| Amounts receivable within one year | 40/41 | €37,108 | €1,818 | -€35,290 | -95.1% |
| Trade receivables | 40 | €25,410 | €1,503 | -€23,907 | -94.1% |
| Other amounts receivable | 41 | €11,698 | €315 | -€11,383 | -97.3% |
| Cash at bank and in hand | 54/58 | €170,359 | €39,346 | -€131,013 | -76.9% |
| Deferred charges and accrued income | 490/1 | €1,299 | €1,371 | +€72 | +5.5% |
| Total equity and liabilities | 10/49 | €560,302 | €382,594 | -€177,708 | -31.7% |
| Equity | 10/15 | €251,278 | €175,071 | -€76,207 | -30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,678 | €232,678 | = | 0.0% |
| Distributable reserves | 133 | €232,678 | €232,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€76,207 | -€76,207 | |
| Amounts payable | 17/49 | €309,024 | €207,523 | -€101,501 | -32.8% |
| Amounts payable after more than one year | 17 | €283,100 | €200,000 | -€83,100 | -29.4% |
| Financial debts | 170/4 | €283,100 | €200,000 | -€83,100 | -29.4% |
| Amounts payable within one year | 42/48 | €24,424 | €6,023 | -€18,401 | -75.3% |
| Trade debts | 44 | €1,777 | €3,697 | +€1,920 | +108% |
| Suppliers | 440/4 | €1,777 | €3,697 | +€1,920 | +108% |
| Taxes, remuneration and social security | 45 | €13,336 | €141 | -€13,195 | -98.9% |
| Taxes | 450/3 | €13,336 | €141 | -€13,195 | -98.9% |
| Other amounts payable | 47/48 | €9,311 | €2,185 | -€7,126 | -76.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,520 | €12,549 | +€29 | +0.2% |
| Other operating charges | 640/8 | €2,285 | €1,524 | -€761 | -33.3% |
| Gross operating margin | 9900 | €20,410 | -€51,404 | -€71,814 | |
| Operating profit (loss) | 9901 | €5,605 | -€65,477 | -€71,082 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €7,809 | €10,589 | +€2,780 | +35.6% |
| Recurring financial charges | 65 | €7,809 | €10,589 | +€2,780 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,199 | -€76,066 | -€73,867 | -3,359% |
| Income taxes | 67/77 | €302 | €141 | -€161 | -53.3% |
| Profit (loss) for the period | 9904 | -€2,501 | -€76,207 | -€73,706 | -2,947% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,501 | -€76,207 | -€73,706 | -2,947% |
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 19 October 2026 via checked.be.