JT Invest: what changed
What changed
JT Invest
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€1,600
2024 · €90,742-€92,342
Equity
€181,061
2024 · €197,661-€16,600
Cash
€98,214
2024 · €128,814-€30,601
Balance sheet total
€1.7m
2024 · €672,205+€1.1m
Largest movements
Assets
- Financial fixed assets +€1.1m
up €1.1m (+207%), from €521,081 to €1.6m
- Cash -€30,601
down €30,601 (-23.8%), from €128,814 to €98,214
mainly Investment in fixed assets (net) (-€1.1m) and Tax, wage and social debts (-€35,083)
Equity and liabilities
- Short-term financial debts +€508,412
new in 2025: €508,412
- Debts after one year +€436,627
up €436,627 (+122%), from €358,012 to €794,639
- Current portion of long-term debt +€84,866
up €84,866 (+148%), from €57,508 to €142,373
- Advances received +€84,000
new in 2025: €84,000
- Tax, wage and social debts -€35,083
down €35,083 (-70.2%), from €49,973 to €14,890
of which Taxes: -€39,843
Income statement
- Gross operating margin -€123,910
down €123,910 (-87.7%), from €141,225 to €17,315
- Taxes -€31,323
down €31,323 (-96.9%), from €32,325 to €1,003
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.
Result 2024
€90,742
Gross operating margin
-€123,910
Other operating charges
-€546
Financial charges
+€792
Taxes
+€31,323
Result 2025
-€1,600
raises the resultlowers the result
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.
From operations
+€33,495
Investment
-€1.1m
Financing
+€1.0m
Cash 2024
€128,814
From operations (derived)
+€33,495
Net result for the year
-€1,600
Receivables within one year
-€14,965
Smaller working-capital items
+€1,143
Tax, wage and social debts
-€35,083
Advances received
+€84,000
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€1.0m
Debts after one year
+€436,627
Current portion of long-term debt
+€84,866
Short-term financial debts
+€508,412
Contributions, distributions and other
-€15,000
Cash 2025
€98,214
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €672,205 | €1,733,252 | +€1.1m | +158% |
| Fixed assets | 21/28 | €521,081 | €1,600,081 | +€1.1m | +207% |
| Financial fixed assets | 28 | €521,081 | €1,600,081 | +€1.1m | +207% |
| Current assets | 29/58 | €151,124 | €133,171 | -€17,953 | -11.9% |
| Amounts receivable within one year | 40/41 | €17,343 | €32,308 | +€14,965 | +86.3% |
| Trade receivables | 40 | €17,343 | €8,311 | -€9,032 | -52.1% |
| Other amounts receivable | 41 | - | €23,997 | +€23,997 | |
| Cash at bank and in hand | 54/58 | €128,814 | €98,214 | -€30,601 | -23.8% |
| Deferred charges and accrued income | 490/1 | €4,967 | €2,649 | -€2,318 | -46.7% |
| Total equity and liabilities | 10/49 | €672,205 | €1,733,252 | +€1.1m | +158% |
| Equity | 10/15 | €197,661 | €181,061 | -€16,600 | -8.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €192,661 | €176,061 | -€16,600 | -8.6% |
| Distributable reserves | 133 | €192,661 | €176,061 | -€16,600 | -8.6% |
| Amounts payable | 17/49 | €474,544 | €1,552,191 | +€1.1m | +227% |
| Amounts payable after more than one year | 17 | €358,012 | €794,639 | +€436,627 | +122% |
| Financial debts | 170/4 | €358,012 | €794,639 | +€436,627 | +122% |
| Amounts payable within one year | 42/48 | €112,532 | €753,552 | +€641,020 | +570% |
| Current portion of amounts payable after more than one year | 42 | €57,508 | €142,373 | +€84,866 | +148% |
| Financial debts | 43 | - | €508,412 | +€508,412 | |
| Credit institutions | 430/8 | - | €508,412 | +€508,412 | |
| Trade debts | 44 | €4,941 | €3,767 | -€1,174 | -23.8% |
| Suppliers | 440/4 | €4,941 | €3,767 | -€1,174 | -23.8% |
| Advances received on contracts in progress | 46 | - | €84,000 | +€84,000 | |
| Taxes, remuneration and social security | 45 | €49,973 | €14,890 | -€35,083 | -70.2% |
| Taxes | 450/3 | €49,973 | €10,131 | -€39,843 | -79.7% |
| Remuneration and social security | 454/9 | - | €4,760 | +€4,760 | |
| Other amounts payable | 47/48 | €110 | €110 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,270 | €1,816 | +€546 | +43.0% |
| Gross operating margin | 9900 | €141,225 | €17,315 | -€123,910 | -87.7% |
| Operating profit (loss) | 9901 | €139,955 | €15,499 | -€124,456 | -88.9% |
| Financial charges | 65/66B | €16,888 | €16,097 | -€792 | -4.7% |
| Recurring financial charges | 65 | €16,888 | €16,097 | -€792 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €123,067 | -€598 | -€123,664 | |
| Income taxes | 67/77 | €32,325 | €1,003 | -€31,323 | -96.9% |
| Profit (loss) for the period | 9904 | €90,742 | -€1,600 | -€92,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €90,742 | -€1,600 | -€92,342 |
Next steps
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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 8 November 2026 via checked.be.