JTon 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.
JTon CONSULTING
Largest movements
- Receivables within one year -€13,427
down €13,427 (-31.2%), from €43,013 to €29,587
of which Other amounts receivable: -€12,942
- Cash -€2,401
down €2,401 (-3.1%), from €78,076 to €75,675
mainly Contributions, distributions and other (-€74,671) and Trade debts (-€6,679)
- Tangible fixed assets +€2,190
up €2,190 (+76.4%), from €2,867 to €5,057
- Trade debts -€6,679
down €6,679 (-85.2%), from €7,843 to €1,164
- Other debts -€5,329
down €5,329 (-6.7%), from €80,000 to €74,671
- Tax, wage and social debts -€2,523
down €2,523 (-7.1%), from €35,645 to €33,123
- Gross operating margin -€9,216
down €9,216 (-8.6%), from €107,106 to €97,889
- Taxes -€2,293
down €2,293 (-9.8%), from €23,297 to €21,004
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 | €126,594 | €112,063 | -€14,531 | -11.5% |
| Fixed assets | 21/28 | €2,867 | €5,057 | +€2,190 | +76.4% |
| Tangible fixed assets | 22/27 | €2,867 | €5,057 | +€2,190 | +76.4% |
| Furniture and vehicles | 24 | €2,867 | €5,057 | +€2,190 | +76.4% |
| Current assets | 29/58 | €123,726 | €107,006 | -€16,721 | -13.5% |
| Amounts receivable within one year | 40/41 | €43,013 | €29,587 | -€13,427 | -31.2% |
| Trade receivables | 40 | €15,841 | €15,356 | -€485 | -3.1% |
| Other amounts receivable | 41 | €27,173 | €14,231 | -€12,942 | -47.6% |
| Cash at bank and in hand | 54/58 | €78,076 | €75,675 | -€2,401 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,637 | €1,744 | -€893 | -33.9% |
| Total equity and liabilities | 10/49 | €126,594 | €112,063 | -€14,531 | -11.5% |
| Equity | 10/15 | €3,106 | €3,106 | = | 0.0% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,806 | €2,806 | = | 0.0% |
| Amounts payable | 17/49 | €123,488 | €108,957 | -€14,531 | -11.8% |
| Amounts payable within one year | 42/48 | €123,488 | €108,957 | -€14,531 | -11.8% |
| Trade debts | 44 | €7,843 | €1,164 | -€6,679 | -85.2% |
| Suppliers | 440/4 | €7,843 | €1,164 | -€6,679 | -85.2% |
| Taxes, remuneration and social security | 45 | €35,645 | €33,123 | -€2,523 | -7.1% |
| Taxes | 450/3 | €35,645 | €33,123 | -€2,523 | -7.1% |
| Other amounts payable | 47/48 | €80,000 | €74,671 | -€5,329 | -6.7% |
| Remuneration, social security and pensions | 62 | - | €182 | +€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €1,099 | +€966 | +728% |
| Other operating charges | 640/8 | €183 | €110 | -€73 | -39.8% |
| Gross operating margin | 9900 | €107,106 | €97,889 | -€9,216 | -8.6% |
| Operating profit (loss) | 9901 | €106,789 | €96,498 | -€10,292 | -9.6% |
| Financial income | 75/76B | €825 | €1,122 | +€297 | +36.0% |
| Recurring financial income | 75 | €825 | €1,122 | +€297 | +36.0% |
| Financial charges | 65/66B | €1,512 | €1,945 | +€433 | +28.6% |
| Recurring financial charges | 65 | €1,512 | €1,945 | +€433 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €106,103 | €95,675 | -€10,428 | -9.8% |
| Income taxes | 67/77 | €23,297 | €21,004 | -€2,293 | -9.8% |
| Profit (loss) for the period | 9904 | €82,806 | €74,671 | -€8,135 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,806 | €74,671 | -€8,135 | -9.8% |
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 24 October 2026 via checked.be.