JT Comptabilité: 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.
JT Comptabilité
Largest movements
- Cash +€16,354
up €16,354 (+43.4%), from €37,701 to €54,055
mainly Net result for the year (+€23,871) and Depreciation (+€12,253)
- Tangible fixed assets -€6,734
down €6,734 (-22.6%), from €29,774 to €23,040
of which Plant, machinery and equipment: -€3,893
- Deferred charges and accrued income +€4,565
up €4,565 (+108.7%), from €4,200 to €8,765
- Current investments -€1,991
down €1,991 (-33.0%), from €6,043 to €4,052
- Receivables within one year -€1,250
down €1,250 (-7.5%), from €16,725 to €15,476
of which Trade receivables: -€764
- Reserves +€23,871
up €23,871 (+78.8%), from €30,302 to €54,174
- Provisions -€5,000
no longer reported in 2025 (was €5,000)
- Debts after one year -€4,535
down €4,535 (-34.9%), from €12,984 to €8,448
- Other debts -€4,127
down €4,127 (-69.7%), from €5,924 to €1,797
- Tax, wage and social debts +€1,337
up €1,337 (+12.1%), from €11,052 to €12,388
of which Taxes: +€2,756
- Gross operating margin +€25,474
up €25,474 (+45.7%), from €55,755 to €81,228
- Provisions -€10,000
down €10,000, from €5,000 to -€5,000
- Staff costs +€8,043
up €8,043 (+37.1%), from €21,679 to €29,722
- Other operating charges +€6,396
up €6,396 (+695.5%), from €920 to €7,316
- Financial charges +€4,356
up €4,356 (+190.1%), from €2,292 to €6,648
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 | €94,443 | €105,387 | +€10,944 | +11.6% |
| Fixed assets | 21/28 | €29,774 | €23,040 | -€6,734 | -22.6% |
| Tangible fixed assets | 22/27 | €29,774 | €23,040 | -€6,734 | -22.6% |
| Land and buildings | 22 | €984 | €954 | -€30 | -3.1% |
| Plant, machinery and equipment | 23 | €14,567 | €10,674 | -€3,893 | -26.7% |
| Furniture and vehicles | 24 | €12,507 | €11,413 | -€1,094 | -8.7% |
| Other tangible fixed assets | 26 | €1,716 | - | -€1,716 | |
| Current assets | 29/58 | €64,669 | €82,347 | +€17,678 | +27.3% |
| Amounts receivable within one year | 40/41 | €16,725 | €15,476 | -€1,250 | -7.5% |
| Trade receivables | 40 | €14,525 | €13,761 | -€764 | -5.3% |
| Other amounts receivable | 41 | €2,200 | €1,715 | -€486 | -22.1% |
| Current investments | 50/53 | €6,043 | €4,052 | -€1,991 | -33.0% |
| Cash at bank and in hand | 54/58 | €37,701 | €54,055 | +€16,354 | +43.4% |
| Deferred charges and accrued income | 490/1 | €4,200 | €8,765 | +€4,565 | +108.7% |
| Total equity and liabilities | 10/49 | €94,443 | €105,387 | +€10,944 | +11.6% |
| Equity | 10/15 | €52,920 | €75,933 | +€23,012 | +43.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,302 | €54,174 | +€23,871 | +78.8% |
| Distributable reserves | 133 | €30,302 | €54,174 | +€23,871 | +78.8% |
| Profit (loss) carried forward | 14 | €2,618 | €1,759 | -€859 | -32.8% |
| Provisions and deferred taxes | 16 | €5,000 | - | -€5,000 | |
| Provisions for liabilities and charges | 160/5 | €5,000 | - | -€5,000 | |
| Other liabilities and charges | 164/5 | €5,000 | - | -€5,000 | |
| Amounts payable | 17/49 | €36,522 | €29,454 | -€7,069 | -19.4% |
| Amounts payable after more than one year | 17 | €12,984 | €8,448 | -€4,535 | -34.9% |
| Financial debts | 170/4 | €12,984 | €8,448 | -€4,535 | -34.9% |
| Amounts payable within one year | 42/48 | €23,538 | €20,643 | -€2,895 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €4,480 | €4,535 | +€56 | +1.2% |
| Trade debts | 44 | €2,083 | €1,923 | -€161 | -7.7% |
| Suppliers | 440/4 | €2,083 | €1,923 | -€161 | -7.7% |
| Taxes, remuneration and social security | 45 | €11,052 | €12,388 | +€1,337 | +12.1% |
| Taxes | 450/3 | €3,846 | €6,602 | +€2,756 | +71.7% |
| Remuneration and social security | 454/9 | €7,206 | €5,786 | -€1,419 | -19.7% |
| Other amounts payable | 47/48 | €5,924 | €1,797 | -€4,127 | -69.7% |
| Accrued charges and deferred income | 492/3 | - | €362 | +€362 | |
| Remuneration, social security and pensions | 62 | €21,679 | €29,722 | +€8,043 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,064 | €12,253 | +€189 | +1.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,000 | -€5,000 | -€10,000 | |
| Other operating charges | 640/8 | €920 | €7,316 | +€6,396 | +695.5% |
| Non-recurring operating charges | 66A | - | €858 | +€858 | |
| Gross operating margin | 9900 | €55,755 | €81,228 | +€25,474 | +45.7% |
| Operating profit (loss) | 9901 | €16,092 | €36,079 | +€19,988 | +124.2% |
| Financial income | 75/76B | €780 | €664 | -€115 | -14.8% |
| Recurring financial income | 75 | €780 | €664 | -€115 | -14.8% |
| Financial charges | 65/66B | €2,292 | €6,648 | +€4,356 | +190.1% |
| Recurring financial charges | 65 | €2,292 | €6,648 | +€4,356 | +190.1% |
| Profit (loss) for the period before taxes | 9903 | €14,579 | €30,095 | +€15,516 | +106.4% |
| Income taxes | 67/77 | €5,115 | €6,224 | +€1,109 | +21.7% |
| Profit (loss) for the period | 9904 | €9,464 | €23,871 | +€14,407 | +152.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,464 | €23,871 | +€14,407 | +152.2% |
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 7 October 2026 via checked.be.