JRO Consult: what changed
Two fiscal 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.
JRO Consult
Largest movements
- Receivables within one year -€9,841
down €9,841 (-51.9%), from €18,978 to €9,138
of which Trade receivables: -€7,913
- Cash +€3,922
up €3,922 (+8.4%), from €46,507 to €50,428
mainly Other debts (+€28,035) and Receivables within one year (+€9,841)
- Deferred charges and accrued income -€1,754
down €1,754 (-28.2%), from €6,223 to €4,469
- Tangible fixed assets -€1,229
down €1,229 (-21.2%), from €5,799 to €4,570
of which Plant, machinery and equipment: -€854
- Profit (loss) carried forward -€41,327
down €41,327 (-98.0%), from €42,166 to €838
- Other debts +€28,035
up €28,035 (+235.0%), from €11,930 to €39,965
- Tax, wage and social debts +€4,257
up €4,257 (+177.0%), from €2,404 to €6,661
- Gross operating margin -€20,981
down €20,981 (-84.1%), from €24,957 to €3,976
- Taxes -€5,745
down €5,745 (-87.7%), from €6,548 to €803
- Depreciation +€444
up €444 (+32.6%), from €1,362 to €1,806
- Other operating charges +€405
up €405 (+198.4%), from €204 to €610
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.
Cash bridge derived
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 | €77,507 | €68,605 | -€8,902 | -11.5% |
| Fixed assets | 21/28 | €5,799 | €4,570 | -€1,229 | -21.2% |
| Tangible fixed assets | 22/27 | €5,799 | €4,570 | -€1,229 | -21.2% |
| Plant, machinery and equipment | 23 | €3,932 | €3,078 | -€854 | -21.7% |
| Furniture and vehicles | 24 | €1,867 | €1,492 | -€375 | -20.1% |
| Current assets | 29/58 | €71,708 | €64,035 | -€7,673 | -10.7% |
| Amounts receivable within one year | 40/41 | €18,978 | €9,138 | -€9,841 | -51.9% |
| Trade receivables | 40 | €10,354 | €2,441 | -€7,913 | -76.4% |
| Other amounts receivable | 41 | €8,625 | €6,697 | -€1,927 | -22.3% |
| Cash at bank and in hand | 54/58 | €46,507 | €50,428 | +€3,922 | +8.4% |
| Deferred charges and accrued income | 490/1 | €6,223 | €4,469 | -€1,754 | -28.2% |
| Total equity and liabilities | 10/49 | €77,507 | €68,605 | -€8,902 | -11.5% |
| Equity | 10/15 | €63,166 | €21,838 | -€41,327 | -65.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,166 | €838 | -€41,327 | -98.0% |
| Amounts payable | 17/49 | €14,342 | €46,767 | +€32,425 | +226.1% |
| Amounts payable within one year | 42/48 | €14,342 | €46,767 | +€32,425 | +226.1% |
| Trade debts | 44 | €7 | €141 | +€134 | +1832.2% |
| Suppliers | 440/4 | €7 | €141 | +€134 | +1832.2% |
| Taxes, remuneration and social security | 45 | €2,404 | €6,661 | +€4,257 | +177.0% |
| Taxes | 450/3 | €2,404 | €6,661 | +€4,257 | +177.0% |
| Other amounts payable | 47/48 | €11,930 | €39,965 | +€28,035 | +235.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | €1,806 | +€444 | +32.6% |
| Other operating charges | 640/8 | €204 | €610 | +€405 | +198.4% |
| Gross operating margin | 9900 | €24,957 | €3,976 | -€20,981 | -84.1% |
| Operating profit (loss) | 9901 | €23,391 | €1,561 | -€21,829 | -93.3% |
| Financial charges | 65/66B | €84 | €85 | +€1 | +1.6% |
| Recurring financial charges | 65 | €84 | €85 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €23,307 | €1,476 | -€21,831 | -93.7% |
| Income taxes | 67/77 | €6,548 | €803 | -€5,745 | -87.7% |
| Profit (loss) for the period | 9904 | €16,758 | €673 | -€16,086 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,758 | €673 | -€16,086 | -96.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.