JtC Consult: 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.
JtC Consult
Largest movements
- Cash +€20,151
up €20,151 (+208%), from €9,705 to €29,856
mainly Net result for the year (+€19,861) and Current portion of long-term debt (+€6,932)
- Receivables within one year +€6,649
up €6,649 (+30.4%), from €21,843 to €28,492
of which Other amounts receivable: +€6,407
- Profit (loss) carried forward +€19,028
up €19,028 (+82.8%), from €22,970 to €41,998
- Current portion of long-term debt +€6,932
new in 2025: €6,932
- Tax, wage and social debts -€3,559
down €3,559 (-43.5%), from €8,174 to €4,616
of which Remuneration and social security: -€2,900
- Trade debts +€3,116
up €3,116 (+830%), from €375 to €3,492
- Other debts +€666
new in 2025: €666
- Gross operating margin +€29,629
up €29,629 (+1,135%), from €2,609 to €32,238
- Taxes +€5,259
up €5,259 (+215%), from €2,449 to €7,708
- Financial charges +€2,952
up €2,952 (+415%), from €711 to €3,663
- Financial income -€472
down €472 (-88.2%), from €535 to €63
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 | €34,520 | €60,705 | +€26,185 | +75.9% |
| Fixed assets | 21/28 | €1,839 | €1,235 | -€604 | -32.8% |
| Tangible fixed assets | 22/27 | €1,839 | €1,235 | -€604 | -32.8% |
| Furniture and vehicles | 24 | €1,839 | €1,235 | -€604 | -32.8% |
| Current assets | 29/58 | €32,681 | €59,470 | +€26,789 | +82.0% |
| Amounts receivable within one year | 40/41 | €21,843 | €28,492 | +€6,649 | +30.4% |
| Trade receivables | 40 | €14,188 | €14,430 | +€242 | +1.7% |
| Other amounts receivable | 41 | €7,655 | €14,062 | +€6,407 | +83.7% |
| Cash at bank and in hand | 54/58 | €9,705 | €29,856 | +€20,151 | +208% |
| Deferred charges and accrued income | 490/1 | €1,132 | €1,121 | -€11 | -1.0% |
| Total equity and liabilities | 10/49 | €34,520 | €60,705 | +€26,185 | +75.9% |
| Equity | 10/15 | €25,970 | €44,998 | +€19,028 | +73.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,970 | €41,998 | +€19,028 | +82.8% |
| Amounts payable | 17/49 | €8,550 | €15,706 | +€7,157 | +83.7% |
| Amounts payable within one year | 42/48 | €8,550 | €15,706 | +€7,157 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,932 | +€6,932 | |
| Trade debts | 44 | €375 | €3,492 | +€3,116 | +830% |
| Suppliers | 440/4 | €375 | €3,492 | +€3,116 | +830% |
| Taxes, remuneration and social security | 45 | €8,174 | €4,616 | -€3,559 | -43.5% |
| Taxes | 450/3 | €5,274 | €4,616 | -€659 | -12.5% |
| Remuneration and social security | 454/9 | €2,900 | - | -€2,900 | |
| Other amounts payable | 47/48 | - | €666 | +€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | €604 | +€13 | +2.1% |
| Other operating charges | 640/8 | €763 | €465 | -€298 | -39.0% |
| Non-recurring operating charges | 66A | €402 | - | -€402 | |
| Gross operating margin | 9900 | €2,609 | €32,238 | +€29,629 | +1,135% |
| Operating profit (loss) | 9901 | €853 | €31,169 | +€30,316 | +3,554% |
| Financial income | 75/76B | €535 | €63 | -€472 | -88.2% |
| Recurring financial income | 75 | €535 | €63 | -€472 | -88.2% |
| Financial charges | 65/66B | €711 | €3,663 | +€2,952 | +415% |
| Recurring financial charges | 65 | €711 | €3,663 | +€2,952 | +415% |
| Profit (loss) for the period before taxes | 9903 | €677 | €27,569 | +€26,892 | +3,974% |
| Income taxes | 67/77 | €2,449 | €7,708 | +€5,259 | +215% |
| Profit (loss) for the period | 9904 | -€1,772 | €19,861 | +€21,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,772 | €19,861 | +€21,634 |
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.