JTC 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.
JTC CONSULTING
Largest movements
- Tangible fixed assets +€398,678
up €398,678 (+144%), from €277,519 to €676,197
of which Land and buildings: +€324,245
- Receivables within one year -€62,310
down €62,310 (-67.5%), from €92,301 to €29,991
of which Trade receivables: -€39,613
- Debts after one year +€278,916
up €278,916 (+272%), from €102,638 to €381,553
- Other debts +€152,155
up €152,155 (+213%), from €71,332 to €223,486
- Profit (loss) carried forward -€79,797
new in 2025: -€79,797
- Tax, wage and social debts -€16,846
down €16,846 (-35.0%), from €48,096 to €31,251
of which Taxes: -€17,326
- Current portion of long-term debt +€8,707
up €8,707 (+21.7%), from €40,088 to €48,795
- Financial charges +€93,686
up €93,686 (+1,946%), from €4,815 to €98,501
- Depreciation +€50,706
up €50,706 (+160%), from €31,737 to €82,443
- Taxes -€12,626
down €12,626 (-62.8%), from €20,119 to €7,494
- Write-downs +€3,030
new in 2025: €3,030
- Other operating charges -€2,812
no longer reported in 2025 (was €2,812)
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 | €408,844 | €750,098 | +€341,255 | +83.5% |
| Fixed assets | 21/28 | €277,519 | €676,197 | +€398,678 | +144% |
| Tangible fixed assets | 22/27 | €277,519 | €676,197 | +€398,678 | +144% |
| Land and buildings | 22 | €186,120 | €510,365 | +€324,245 | +174% |
| Plant, machinery and equipment | 23 | €1,613 | €73,243 | +€71,629 | +4,440% |
| Furniture and vehicles | 24 | €34,587 | €48,751 | +€14,164 | +41.0% |
| Other tangible fixed assets | 26 | €55,199 | €43,839 | -€11,360 | -20.6% |
| Current assets | 29/58 | €131,325 | €73,902 | -€57,424 | -43.7% |
| Amounts receivable within one year | 40/41 | €92,301 | €29,991 | -€62,310 | -67.5% |
| Trade receivables | 40 | €69,604 | €29,991 | -€39,613 | -56.9% |
| Other amounts receivable | 41 | €22,696 | - | -€22,696 | |
| Cash at bank and in hand | 54/58 | €33,174 | €40,316 | +€7,142 | +21.5% |
| Deferred charges and accrued income | 490/1 | €5,851 | €3,595 | -€2,256 | -38.6% |
| Total equity and liabilities | 10/49 | €408,844 | €750,098 | +€341,255 | +83.5% |
| Equity | 10/15 | €137,110 | €57,313 | -€79,797 | -58.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,510 | €118,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €97,900 | €97,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€79,797 | -€79,797 | |
| Amounts payable | 17/49 | €271,734 | €692,785 | +€421,051 | +155% |
| Amounts payable after more than one year | 17 | €102,638 | €381,553 | +€278,916 | +272% |
| Financial debts | 170/4 | €102,638 | €381,553 | +€278,916 | +272% |
| Amounts payable within one year | 42/48 | €168,598 | €309,594 | +€140,996 | +83.6% |
| Current portion of amounts payable after more than one year | 42 | €40,088 | €48,795 | +€8,707 | +21.7% |
| Trade debts | 44 | €9,082 | €6,062 | -€3,020 | -33.3% |
| Suppliers | 440/4 | €9,082 | €6,062 | -€3,020 | -33.3% |
| Taxes, remuneration and social security | 45 | €48,096 | €31,251 | -€16,846 | -35.0% |
| Taxes | 450/3 | €48,096 | €30,771 | -€17,326 | -36.0% |
| Remuneration and social security | 454/9 | - | €480 | +€480 | |
| Other amounts payable | 47/48 | €71,332 | €223,486 | +€152,155 | +213% |
| Accrued charges and deferred income | 492/3 | €498 | €1,638 | +€1,139 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,737 | €82,443 | +€50,706 | +160% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,030 | +€3,030 | |
| Other operating charges | 640/8 | €2,812 | - | -€2,812 | |
| Gross operating margin | 9900 | €110,325 | €111,629 | +€1,303 | +1.2% |
| Operating profit (loss) | 9901 | €75,776 | €26,156 | -€49,620 | -65.5% |
| Financial income | 75/76B | €668 | €42 | -€626 | -93.7% |
| Recurring financial income | 75 | €668 | €42 | -€626 | -93.7% |
| Financial charges | 65/66B | €4,815 | €98,501 | +€93,686 | +1,946% |
| Recurring financial charges | 65 | €4,815 | €98,501 | +€93,686 | +1,946% |
| Profit (loss) for the period before taxes | 9903 | €71,629 | -€72,303 | -€143,933 | |
| Income taxes | 67/77 | €20,119 | €7,494 | -€12,626 | -62.8% |
| Profit (loss) for the period | 9904 | €51,510 | -€79,797 | -€131,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,510 | -€79,797 | -€131,307 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.