JRS CONSULT: 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.
JRS CONSULT
Largest movements
- Cash +€46,324
up €46,324 (+16.6%), from €278,811 to €325,135
mainly Net result for the year (+€131,380) and Other debts (+€70,000)
- Tangible fixed assets -€35,166
down €35,166 (-8.8%), from €401,070 to €365,904
of which Land and buildings: -€24,475
- Receivables within one year +€10,971
up €10,971 (+25.1%), from €43,733 to €54,704
of which Trade receivables: +€14,677
- Other debts +€70,000
up €70,000 (+70.0%), from €100,000 to €170,000
- Profit (loss) carried forward -€68,620
down €68,620 (-24.2%), from €283,526 to €214,906
- Provisions +€58,993
new in 2025: €58,993
- Debts after one year -€18,259
down €18,259 (-7.2%), from €253,232 to €234,972
- Trade debts -€10,304
down €10,304 (-69.0%), from €14,932 to €4,628
- Provisions +€58,993
new in 2025: €58,993
- Gross operating margin +€37,284
up €37,284 (+11.7%), from €319,770 to €357,054
- Taxes +€10,981
up €10,981 (+20.3%), from €54,019 to €65,000
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 | €730,674 | €757,083 | +€26,409 | +3.6% |
| Fixed assets | 21/28 | €401,160 | €365,994 | -€35,166 | -8.8% |
| Tangible fixed assets | 22/27 | €401,070 | €365,904 | -€35,166 | -8.8% |
| Land and buildings | 22 | €352,089 | €327,614 | -€24,475 | -7.0% |
| Plant, machinery and equipment | 23 | €41,005 | €34,974 | -€6,031 | -14.7% |
| Furniture and vehicles | 24 | €7,976 | €3,316 | -€4,660 | -58.4% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €329,514 | €391,089 | +€61,575 | +18.7% |
| Amounts receivable within one year | 40/41 | €43,733 | €54,704 | +€10,971 | +25.1% |
| Trade receivables | 40 | €33,733 | €48,410 | +€14,677 | +43.5% |
| Other amounts receivable | 41 | €10,000 | €6,294 | -€3,706 | -37.1% |
| Cash at bank and in hand | 54/58 | €278,811 | €325,135 | +€46,324 | +16.6% |
| Deferred charges and accrued income | 490/1 | €6,970 | €11,251 | +€4,281 | +61.4% |
| Total equity and liabilities | 10/49 | €730,674 | €757,083 | +€26,409 | +3.6% |
| Equity | 10/15 | €303,986 | €235,366 | -€68,620 | -22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €283,526 | €214,906 | -€68,620 | -24.2% |
| Provisions and deferred taxes | 16 | - | €58,993 | +€58,993 | |
| Provisions for liabilities and charges | 160/5 | - | €58,993 | +€58,993 | |
| Other liabilities and charges | 164/5 | - | €58,993 | +€58,993 | |
| Amounts payable | 17/49 | €426,688 | €462,725 | +€36,037 | +8.4% |
| Amounts payable after more than one year | 17 | €253,232 | €234,972 | -€18,259 | -7.2% |
| Financial debts | 170/4 | €253,232 | €234,972 | -€18,259 | -7.2% |
| Amounts payable within one year | 42/48 | €169,521 | €227,368 | +€57,847 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €23,082 | €18,259 | -€4,823 | -20.9% |
| Financial debts | 43 | €1,204 | - | -€1,204 | |
| Credit institutions | 430/8 | €1,204 | - | -€1,204 | |
| Trade debts | 44 | €14,932 | €4,628 | -€10,304 | -69.0% |
| Suppliers | 440/4 | €14,932 | €4,628 | -€10,304 | -69.0% |
| Taxes, remuneration and social security | 45 | €30,304 | €34,480 | +€4,177 | +13.8% |
| Taxes | 450/3 | €19,892 | €19,742 | -€151 | -0.8% |
| Remuneration and social security | 454/9 | €10,411 | €14,739 | +€4,327 | +41.6% |
| Other amounts payable | 47/48 | €100,000 | €170,000 | +€70,000 | +70.0% |
| Accrued charges and deferred income | 492/3 | €3,935 | €385 | -€3,551 | -90.2% |
| Remuneration, social security and pensions | 62 | €49,904 | €52,014 | +€2,110 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,375 | €39,576 | -€1,798 | -4.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €58,993 | +€58,993 | |
| Other operating charges | 640/8 | €5,262 | €3,495 | -€1,768 | -33.6% |
| Gross operating margin | 9900 | €319,770 | €357,054 | +€37,284 | +11.7% |
| Operating profit (loss) | 9901 | €223,229 | €202,976 | -€20,253 | -9.1% |
| Financial income | 75/76B | €64 | €2 | -€62 | -96.5% |
| Recurring financial income | 75 | €64 | €2 | -€62 | -96.5% |
| Financial charges | 65/66B | €7,307 | €6,598 | -€709 | -9.7% |
| Recurring financial charges | 65 | €7,307 | €6,598 | -€709 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €215,986 | €196,380 | -€19,606 | -9.1% |
| Income taxes | 67/77 | €54,019 | €65,000 | +€10,981 | +20.3% |
| Profit (loss) for the period | 9904 | €161,967 | €131,380 | -€30,587 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,967 | €131,380 | -€30,587 | -18.9% |
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 16 October 2026 via checked.be.