jrt: 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.
jrt
Largest movements
- Cash +€24,813
up €24,813, from €0 to €24,813
mainly Net result for the year (+€27,842) and Receivables within one year (+€11,203)
- Receivables within one year -€11,203
down €11,203 (-24.0%), from €46,589 to €35,386
of which Trade receivables: -€12,294
- Financial fixed assets -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Tangible fixed assets -€1,638
down €1,638 (-26.6%), from €6,164 to €4,526
of which Furniture and vehicles: -€959
- Reserves +€27,842
up €27,842 (+173.5%), from €16,048 to €43,890
- Short-term financial debts -€19,362
down €19,362 (-100.0%), from €19,362 to €0
- Trade debts -€3,520
down €3,520 (-85.9%), from €4,100 to €580
- Tax, wage and social debts +€2,554
up €2,554 (+18.5%), from €13,827 to €16,381
- Gross operating margin +€36,171
up €36,171 (+239.5%), from €15,103 to €51,273
- Taxes +€10,311
up €10,311 (+232.4%), from €4,436 to €14,747
- Financial charges +€5,096
up €5,096 (+745.3%), from €684 to €5,780
- Depreciation +€634
up €634 (+29.3%), from €2,161 to €2,794
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 | €59,636 | €67,051 | +€7,414 | +12.4% |
| Fixed assets | 21/28 | €11,164 | €4,526 | -€6,638 | -59.5% |
| Tangible fixed assets | 22/27 | €6,164 | €4,526 | -€1,638 | -26.6% |
| Plant, machinery and equipment | 23 | €4,094 | €3,416 | -€679 | -16.6% |
| Furniture and vehicles | 24 | €2,070 | €1,110 | -€959 | -46.4% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100.0% |
| Current assets | 29/58 | €48,472 | €62,525 | +€14,053 | +29.0% |
| Amounts receivable within one year | 40/41 | €46,589 | €35,386 | -€11,203 | -24.0% |
| Trade receivables | 40 | €38,672 | €26,378 | -€12,294 | -31.8% |
| Other amounts receivable | 41 | €7,917 | €9,008 | +€1,091 | +13.8% |
| Cash at bank and in hand | 54/58 | €0 | €24,813 | +€24,813 | |
| Deferred charges and accrued income | 490/1 | €1,883 | €2,326 | +€443 | +23.5% |
| Total equity and liabilities | 10/49 | €59,636 | €67,051 | +€7,414 | +12.4% |
| Equity | 10/15 | €22,248 | €50,090 | +€27,842 | +125.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,048 | €43,890 | +€27,842 | +173.5% |
| Distributable reserves | 133 | €16,048 | €43,890 | +€27,842 | +173.5% |
| Amounts payable | 17/49 | €37,389 | €16,961 | -€20,428 | -54.6% |
| Amounts payable within one year | 42/48 | €37,289 | €16,961 | -€20,328 | -54.5% |
| Financial debts | 43 | €19,362 | €0 | -€19,362 | -100.0% |
| Credit institutions | 430/8 | €19,362 | €0 | -€19,362 | -100.0% |
| Trade debts | 44 | €4,100 | €580 | -€3,520 | -85.9% |
| Suppliers | 440/4 | €4,100 | €580 | -€3,520 | -85.9% |
| Taxes, remuneration and social security | 45 | €13,827 | €16,381 | +€2,554 | +18.5% |
| Taxes | 450/3 | €13,827 | €16,381 | +€2,554 | +18.5% |
| Accrued charges and deferred income | 492/3 | €100 | €0 | -€100 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,161 | €2,794 | +€634 | +29.3% |
| Other operating charges | 640/8 | €652 | €597 | -€55 | -8.4% |
| Non-recurring operating charges | 66A | €384 | €0 | -€384 | -100.0% |
| Gross operating margin | 9900 | €15,103 | €51,273 | +€36,171 | +239.5% |
| Operating profit (loss) | 9901 | €11,906 | €47,882 | +€35,976 | +302.2% |
| Financial income | 75/76B | €407 | €488 | +€81 | +19.8% |
| Recurring financial income | 75 | €407 | €488 | +€81 | +19.8% |
| Financial charges | 65/66B | €684 | €5,780 | +€5,096 | +745.3% |
| Recurring financial charges | 65 | €684 | €5,780 | +€5,096 | +745.3% |
| Profit (loss) for the period before taxes | 9903 | €11,630 | €42,590 | +€30,960 | +266.2% |
| Income taxes | 67/77 | €4,436 | €14,747 | +€10,311 | +232.4% |
| Profit (loss) for the period | 9904 | €7,193 | €27,842 | +€20,649 | +287.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,193 | €27,842 | +€20,649 | +287.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.