JT Consult: what changed
JT Consult
Largest movements
- Tangible fixed assets +€39,924
up €39,924 (+1,116%), from €3,578 to €43,501
of which Other tangible fixed assets: +€40,242
- Cash +€12,981
up €12,981 (+32.1%), from €40,482 to €53,463
mainly Debts after one year (+€38,163) and Other debts (+€35,072)
- Receivables within one year -€4,650
down €4,650 (-90.4%), from €5,144 to €493
of which Other amounts receivable: -€5,080
- Deferred charges and accrued income +€1,385
up €1,385 (+693%), from €200 to €1,585
- Debts after one year +€38,163
new in 2025: €38,163
- Other debts +€35,072
new in 2025: €35,072
- Reserves -€32,348
down €32,348 (-95.3%), from €33,951 to €1,602
- Current portion of long-term debt +€9,850
new in 2025: €9,850
- Tax, wage and social debts -€1,086
down €1,086 (-9.2%), from €11,785 to €10,699
- Gross operating margin +€13,670
up €13,670 (+66.3%), from €20,614 to €34,284
- Taxes +€1,989
up €1,989 (+50.4%), from €3,947 to €5,936
- Depreciation -€547
down €547 (-16.7%), from €3,278 to €2,731
- Financial charges +€451
up €451 (+19.3%), from €2,341 to €2,793
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,404 | €99,044 | +€49,640 | +100% |
| Fixed assets | 21/28 | €3,578 | €43,501 | +€39,924 | +1,116% |
| Tangible fixed assets | 22/27 | €3,578 | €43,501 | +€39,924 | +1,116% |
| Furniture and vehicles | 24 | €319 | - | -€319 | |
| Other tangible fixed assets | 26 | €3,259 | €43,501 | +€40,242 | +1,235% |
| Current assets | 29/58 | €45,826 | €55,542 | +€9,716 | +21.2% |
| Amounts receivable within one year | 40/41 | €5,144 | €493 | -€4,650 | -90.4% |
| Trade receivables | 40 | - | €430 | +€430 | |
| Other amounts receivable | 41 | €5,144 | €64 | -€5,080 | -98.8% |
| Cash at bank and in hand | 54/58 | €40,482 | €53,463 | +€12,981 | +32.1% |
| Deferred charges and accrued income | 490/1 | €200 | €1,585 | +€1,385 | +693% |
| Total equity and liabilities | 10/49 | €49,404 | €99,044 | +€49,640 | +100% |
| Equity | 10/15 | €36,951 | €4,602 | -€32,348 | -87.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,951 | €1,602 | -€32,348 | -95.3% |
| Distributable reserves | 133 | €33,951 | €1,602 | -€32,348 | -95.3% |
| Amounts payable | 17/49 | €12,453 | €94,441 | +€81,988 | +658% |
| Amounts payable after more than one year | 17 | - | €38,163 | +€38,163 | |
| Financial debts | 170/4 | - | €38,163 | +€38,163 | |
| Amounts payable within one year | 42/48 | €12,453 | €56,278 | +€43,825 | +352% |
| Current portion of amounts payable after more than one year | 42 | - | €9,850 | +€9,850 | |
| Financial debts | 43 | - | €424 | +€424 | |
| Credit institutions | 430/8 | - | €424 | +€424 | |
| Trade debts | 44 | €669 | €234 | -€435 | -65.1% |
| Suppliers | 440/4 | €669 | €234 | -€435 | -65.1% |
| Taxes, remuneration and social security | 45 | €11,785 | €10,699 | -€1,086 | -9.2% |
| Taxes | 450/3 | €11,785 | €10,699 | -€1,086 | -9.2% |
| Other amounts payable | 47/48 | - | €35,072 | +€35,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,278 | €2,731 | -€547 | -16.7% |
| Other operating charges | 640/8 | €308 | €172 | -€136 | -44.2% |
| Gross operating margin | 9900 | €20,614 | €34,284 | +€13,670 | +66.3% |
| Operating profit (loss) | 9901 | €17,028 | €31,381 | +€14,353 | +84.3% |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €2,341 | €2,793 | +€451 | +19.3% |
| Recurring financial charges | 65 | €2,341 | €2,793 | +€451 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €14,738 | €28,588 | +€13,850 | +94.0% |
| Income taxes | 67/77 | €3,947 | €5,936 | +€1,989 | +50.4% |
| Profit (loss) for the period | 9904 | €10,791 | €22,652 | +€11,861 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €10,791 | €22,652 | +€11,861 | +110% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.