JTA CONSULTING: 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.
JTA CONSULTING
Largest movements
- Receivables after one year -€20,000
down €20,000 (-20.4%), from €98,000 to €78,000
- Cash -€8,712
down €8,712 (-9.0%), from €96,881 to €88,169
mainly Contributions, distributions and other (-€118,668) and Tax, wage and social debts (-€4,462)
- Reserves -€38,270
down €38,270 (-44.5%), from €85,965 to €47,695
- Other debts +€12,223
up €12,223 (+12.7%), from €96,420 to €108,643
- Tax, wage and social debts -€4,462
down €4,462 (-26.5%), from €16,847 to €12,384
- Gross operating margin +€3,944
up €3,944 (+4.0%), from €99,102 to €103,045
- Taxes +€1,137
up €1,137 (+5.3%), from €21,570 to €22,706
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 | €220,473 | €189,416 | -€31,057 | -14.1% |
| Fixed assets | 21/28 | €4,375 | €2,253 | -€2,123 | -48.5% |
| Tangible fixed assets | 22/27 | €4,332 | €2,210 | -€2,123 | -49.0% |
| Furniture and vehicles | 24 | €4,332 | €2,210 | -€2,123 | -49.0% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €216,097 | €187,163 | -€28,934 | -13.4% |
| Amounts receivable after more than one year | 29 | €98,000 | €78,000 | -€20,000 | -20.4% |
| Other amounts receivable | 291 | €98,000 | €78,000 | -€20,000 | -20.4% |
| Amounts receivable within one year | 40/41 | €18,747 | €18,727 | -€20 | -0.1% |
| Trade receivables | 40 | €17,731 | €18,477 | +€745 | +4.2% |
| Other amounts receivable | 41 | €1,015 | €250 | -€765 | -75.4% |
| Cash at bank and in hand | 54/58 | €96,881 | €88,169 | -€8,712 | -9.0% |
| Deferred charges and accrued income | 490/1 | €2,470 | €2,268 | -€202 | -8.2% |
| Total equity and liabilities | 10/49 | €220,473 | €189,416 | -€31,057 | -14.1% |
| Equity | 10/15 | €104,565 | €66,295 | -€38,270 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,965 | €47,695 | -€38,270 | -44.5% |
| Distributable reserves | 133 | €85,965 | €47,695 | -€38,270 | -44.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €115,908 | €123,121 | +€7,213 | +6.2% |
| Amounts payable within one year | 42/48 | €115,908 | €123,121 | +€7,213 | +6.2% |
| Trade debts | 44 | €2,641 | €2,094 | -€548 | -20.7% |
| Suppliers | 440/4 | €2,641 | €2,094 | -€548 | -20.7% |
| Taxes, remuneration and social security | 45 | €16,847 | €12,384 | -€4,462 | -26.5% |
| Taxes | 450/3 | €16,847 | €12,384 | -€4,462 | -26.5% |
| Other amounts payable | 47/48 | €96,420 | €108,643 | +€12,223 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €2,123 | +€87 | +4.3% |
| Other operating charges | 640/8 | €673 | €295 | -€378 | -56.1% |
| Gross operating margin | 9900 | €99,102 | €103,045 | +€3,944 | +4.0% |
| Operating profit (loss) | 9901 | €96,393 | €100,628 | +€4,234 | +4.4% |
| Financial income | 75/76B | €2,509 | €2,517 | +€8 | +0.3% |
| Recurring financial income | 75 | €2,509 | €2,517 | +€8 | +0.3% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.6% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €98,863 | €103,104 | +€4,241 | +4.3% |
| Income taxes | 67/77 | €21,570 | €22,706 | +€1,137 | +5.3% |
| Profit (loss) for the period | 9904 | €77,294 | €80,398 | +€3,104 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,294 | €80,398 | +€3,104 | +4.0% |
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 19 October 2026 via checked.be.