JT Consulting & Services: 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 Consulting & Services
Largest movements
- Cash +€104,607
up €104,607 (+463%), from €22,574 to €127,181
mainly Net result for the year (+€52,942) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€14,787
up €14,787 (+116%), from €12,767 to €27,554
of which Trade receivables: +€14,786
- Deferred charges and accrued income -€11,309
down €11,309 (-74.3%), from €15,222 to €3,912
- Reserves +€52,942
up €52,942 (+75.3%), from €70,349 to €123,290
- Tax, wage and social debts +€8,080
up €8,080 (+33.6%), from €24,032 to €32,112
- Other debts -€6,047
down €6,047 (-91.2%), from €6,631 to €584
- Trade debts +€1,758
up €1,758 (+3,442%), from €51 to €1,809
- Gross operating margin +€7,436
up €7,436 (+12.5%), from €59,548 to €66,983
- Taxes +€1,818
up €1,818 (+15.0%), from €12,121 to €13,939
- Financial income +€1,624
up €1,624 (+17,039%), from €10 to €1,633
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 | €103,562 | €160,296 | +€56,734 | +54.8% |
| Fixed assets | 21/28 | €3,000 | €1,650 | -€1,350 | -45.0% |
| Tangible fixed assets | 22/27 | €3,000 | €1,650 | -€1,350 | -45.0% |
| Plant, machinery and equipment | 23 | €1,526 | €889 | -€638 | -41.8% |
| Furniture and vehicles | 24 | €1,473 | €761 | -€712 | -48.3% |
| Current assets | 29/58 | €100,562 | €158,646 | +€58,084 | +57.8% |
| Amounts receivable within one year | 40/41 | €12,767 | €27,554 | +€14,787 | +116% |
| Trade receivables | 40 | €12,762 | €27,549 | +€14,786 | +116% |
| Other amounts receivable | 41 | €4 | €5 | +€0 | +3.4% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €22,574 | €127,181 | +€104,607 | +463% |
| Deferred charges and accrued income | 490/1 | €15,222 | €3,912 | -€11,309 | -74.3% |
| Total equity and liabilities | 10/49 | €103,562 | €160,296 | +€56,734 | +54.8% |
| Equity | 10/15 | €72,849 | €125,790 | +€52,942 | +72.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €70,349 | €123,290 | +€52,942 | +75.3% |
| Distributable reserves | 133 | €70,349 | €123,290 | +€52,942 | +75.3% |
| Amounts payable | 17/49 | €30,713 | €34,505 | +€3,792 | +12.3% |
| Amounts payable within one year | 42/48 | €30,713 | €34,505 | +€3,792 | +12.3% |
| Trade debts | 44 | €51 | €1,809 | +€1,758 | +3,442% |
| Suppliers | 440/4 | €51 | €1,809 | +€1,758 | +3,442% |
| Taxes, remuneration and social security | 45 | €24,032 | €32,112 | +€8,080 | +33.6% |
| Taxes | 450/3 | €24,032 | €32,112 | +€8,080 | +33.6% |
| Other amounts payable | 47/48 | €6,631 | €584 | -€6,047 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,239 | €1,350 | +€111 | +9.0% |
| Other operating charges | 640/8 | €290 | €345 | +€55 | +18.8% |
| Gross operating margin | 9900 | €59,548 | €66,983 | +€7,436 | +12.5% |
| Operating profit (loss) | 9901 | €58,018 | €65,289 | +€7,270 | +12.5% |
| Financial income | 75/76B | €10 | €1,633 | +€1,624 | +17,039% |
| Recurring financial income | 75 | €10 | €1,633 | +€1,624 | +17,039% |
| Financial charges | 65/66B | €40 | €41 | +€1 | +2.8% |
| Recurring financial charges | 65 | €40 | €41 | +€1 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €57,988 | €66,881 | +€8,893 | +15.3% |
| Income taxes | 67/77 | €12,121 | €13,939 | +€1,818 | +15.0% |
| Profit (loss) for the period | 9904 | €45,867 | €52,942 | +€7,075 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,867 | €52,942 | +€7,075 | +15.4% |
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 17 October 2026 via checked.be.