JT Consultancy: 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 Consultancy
Largest movements
- Cash -€29,192
down €29,192 (-54.4%), from €53,665 to €24,472
mainly Contributions, distributions and other (-€104,000) and Debts after one year (-€4,994)
- Tangible fixed assets -€11,971
down €11,971 (-38.8%), from €30,889 to €18,918
of which Other tangible fixed assets: -€10,930
- Deferred charges and accrued income +€3,155
up €3,155 (+29.1%), from €10,838 to €13,993
- Reserves -€69,283
down €69,283 (-95.1%), from €72,834 to €3,551
- Other debts +€33,844
up €33,844 (+318%), from €10,656 to €44,500
- Debts after one year -€4,994
down €4,994 (-47.1%), from €10,612 to €5,617
- Tax, wage and social debts +€4,020
up €4,020 (+33.2%), from €12,117 to €16,137
- Purchases and services +€9,977
up €9,977 (+8.7%), from €114,124 to €124,101
- Gross operating margin -€8,950
down €8,950 (-11.8%), from €75,783 to €66,834
- Other operating charges +€7,247
up €7,247 (+577%), from €1,257 to €8,504
- Taxes -€2,637
down €2,637 (-18.8%), from €13,989 to €11,353
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 | €108,208 | €71,226 | -€36,982 | -34.2% |
| Fixed assets | 21/28 | €30,889 | €18,918 | -€11,971 | -38.8% |
| Tangible fixed assets | 22/27 | €30,889 | €18,918 | -€11,971 | -38.8% |
| Furniture and vehicles | 24 | €1,814 | €773 | -€1,041 | -57.4% |
| Other tangible fixed assets | 26 | €29,075 | €18,145 | -€10,930 | -37.6% |
| Current assets | 29/58 | €77,319 | €52,308 | -€25,011 | -32.3% |
| Amounts receivable within one year | 40/41 | €12,816 | €13,843 | +€1,027 | +8.0% |
| Trade receivables | 40 | €12,816 | €12,695 | -€121 | -0.9% |
| Other amounts receivable | 41 | - | €1,147 | +€1,147 | |
| Cash at bank and in hand | 54/58 | €53,665 | €24,472 | -€29,192 | -54.4% |
| Deferred charges and accrued income | 490/1 | €10,838 | €13,993 | +€3,155 | +29.1% |
| Total equity and liabilities | 10/49 | €108,208 | €71,226 | -€36,982 | -34.2% |
| Equity | 10/15 | €73,334 | €4,051 | -€69,283 | -94.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €72,834 | €3,551 | -€69,283 | -95.1% |
| Distributable reserves | 133 | €72,834 | €3,551 | -€69,283 | -95.1% |
| Amounts payable | 17/49 | €34,875 | €67,175 | +€32,301 | +92.6% |
| Amounts payable after more than one year | 17 | €10,612 | €5,617 | -€4,994 | -47.1% |
| Financial debts | 170/4 | €10,612 | €5,617 | -€4,994 | -47.1% |
| Amounts payable within one year | 42/48 | €24,263 | €61,521 | +€37,258 | +154% |
| Trade debts | 44 | €1,490 | €883 | -€607 | -40.7% |
| Suppliers | 440/4 | €1,490 | €883 | -€607 | -40.7% |
| Taxes, remuneration and social security | 45 | €12,117 | €16,137 | +€4,020 | +33.2% |
| Taxes | 450/3 | €12,117 | €16,137 | +€4,020 | +33.2% |
| Other amounts payable | 47/48 | €10,656 | €44,500 | +€33,844 | +318% |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Turnover | 70 | €189,907 | €189,284 | -€623 | -0.3% |
| Non-recurring operating income | 76A | - | €1,650 | +€1,650 | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,124 | €124,101 | +€9,977 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,061 | €11,971 | -€1,090 | -8.3% |
| Other operating charges | 640/8 | €1,257 | €8,504 | +€7,247 | +577% |
| Gross operating margin | 9900 | €75,783 | €66,834 | -€8,950 | -11.8% |
| Operating profit (loss) | 9901 | €61,465 | €46,358 | -€15,107 | -24.6% |
| Financial charges | 65/66B | €379 | €289 | -€90 | -23.8% |
| Recurring financial charges | 65 | €379 | €289 | -€90 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €61,086 | €46,070 | -€15,016 | -24.6% |
| Income taxes | 67/77 | €13,989 | €11,353 | -€2,637 | -18.8% |
| Profit (loss) for the period | 9904 | €47,096 | €34,717 | -€12,379 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,096 | €34,717 | -€12,379 | -26.3% |
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 18 October 2026 via checked.be.