JT beheer: 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.
JT beheer
Largest movements
- Cash +€44,126
up €44,126 (+174%), from €25,337 to €69,462
mainly Net result for the year (+€56,071) and Other debts (+€9,255)
- Deferred charges and accrued income +€20,783
up €20,783 (+1,902%), from €1,093 to €21,875
- Tangible fixed assets +€7,458
up €7,458 (+795%), from €938 to €8,397
of which Other tangible fixed assets: +€4,114
- Receivables within one year -€5,504
down €5,504 (-42.7%), from €12,902 to €7,398
of which Trade receivables: -€9,873
- Reserves +€35,000
up €35,000 (+183%), from €19,129 to €54,129
- Profit (loss) carried forward +€21,071
up €21,071, from -€21,020 to €52
- Other debts +€9,255
up €9,255 (+61.8%), from €14,977 to €24,232
- Tax, wage and social debts +€6,076
up €6,076 (+390%), from €1,558 to €7,634
- Trade debts -€4,350
down €4,350 (-71.0%), from €6,129 to €1,779
- Gross operating margin +€47,563
up €47,563 (+207%), from €22,994 to €70,557
- Taxes +€10,056
up €10,056 (+3,432%), from €293 to €10,349
- Depreciation -€4,935
down €4,935 (-81.4%), from €6,064 to €1,129
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 | €40,270 | €107,132 | +€66,862 | +166% |
| Fixed assets | 21/28 | €938 | €8,397 | +€7,458 | +795% |
| Tangible fixed assets | 22/27 | €938 | €8,397 | +€7,458 | +795% |
| Furniture and vehicles | 24 | €938 | €4,283 | +€3,344 | +356% |
| Other tangible fixed assets | 26 | - | €4,114 | +€4,114 | |
| Current assets | 29/58 | €39,332 | €98,736 | +€59,404 | +151% |
| Amounts receivable within one year | 40/41 | €12,902 | €7,398 | -€5,504 | -42.7% |
| Trade receivables | 40 | €12,556 | €2,683 | -€9,873 | -78.6% |
| Other amounts receivable | 41 | €347 | €4,715 | +€4,368 | +1,259% |
| Cash at bank and in hand | 54/58 | €25,337 | €69,462 | +€44,126 | +174% |
| Deferred charges and accrued income | 490/1 | €1,093 | €21,875 | +€20,783 | +1,902% |
| Total equity and liabilities | 10/49 | €40,270 | €107,132 | +€66,862 | +166% |
| Equity | 10/15 | €16,701 | €72,773 | +€56,071 | +336% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,129 | €54,129 | +€35,000 | +183% |
| Distributable reserves | 133 | €19,129 | €54,129 | +€35,000 | +183% |
| Profit (loss) carried forward | 14 | -€21,020 | €52 | +€21,071 | |
| Amounts payable | 17/49 | €23,569 | €34,360 | +€10,791 | +45.8% |
| Amounts payable within one year | 42/48 | €22,663 | €33,645 | +€10,982 | +48.5% |
| Trade debts | 44 | €6,129 | €1,779 | -€4,350 | -71.0% |
| Suppliers | 440/4 | €6,129 | €1,779 | -€4,350 | -71.0% |
| Taxes, remuneration and social security | 45 | €1,558 | €7,634 | +€6,076 | +390% |
| Taxes | 450/3 | €1,558 | €7,634 | +€6,076 | +390% |
| Other amounts payable | 47/48 | €14,977 | €24,232 | +€9,255 | +61.8% |
| Accrued charges and deferred income | 492/3 | €906 | €715 | -€190 | -21.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,064 | €1,129 | -€4,935 | -81.4% |
| Other operating charges | 640/8 | €819 | €1,436 | +€617 | +75.3% |
| Gross operating margin | 9900 | €22,994 | €70,557 | +€47,563 | +207% |
| Operating profit (loss) | 9901 | €16,111 | €67,992 | +€51,881 | +322% |
| Financial charges | 65/66B | €1,821 | €1,572 | -€249 | -13.7% |
| Recurring financial charges | 65 | €1,821 | €1,572 | -€249 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €14,290 | €66,420 | +€52,131 | +365% |
| Income taxes | 67/77 | €293 | €10,349 | +€10,056 | +3,432% |
| Profit (loss) for the period | 9904 | €13,997 | €56,071 | +€42,075 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €13,997 | €56,071 | +€42,075 | +301% |
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 31 October 2026 via checked.be.