JTR CONSULTING: what changed
Two fiscal 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.
JTR CONSULTING
Largest movements
- Cash -€63,526
down €63,526 (-60.7%), from €104,607 to €41,081
mainly Contributions, distributions and other (-€165,000) and Investment in fixed assets (net) (-€47)
- Reserves -€115,808
down €115,808 (-97.5%), from €118,746 to €2,939
- Other debts +€42,876
up €42,876 (+955.5%), from €4,487 to €47,363
- Tax, wage and social debts +€7,938
up €7,938 (+265.0%), from €2,996 to €10,934
- Gross operating margin +€29,979
up €29,979 (+78.1%), from €38,402 to €68,382
- Taxes +€6,890
up €6,890 (+88.9%), from €7,751 to €14,641
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.
Cash bridge derived
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 | €146,788 | €81,732 | -€65,056 | -44.3% |
| Fixed assets | 21/28 | €3,146 | €1,722 | -€1,423 | -45.2% |
| Tangible fixed assets | 22/27 | €3,146 | €1,722 | -€1,423 | -45.2% |
| Land and buildings | 22 | €514 | €0 | -€514 | -100.0% |
| Plant, machinery and equipment | 23 | €2,631 | €1,722 | -€909 | -34.5% |
| Current assets | 29/58 | €143,642 | €80,009 | -€63,633 | -44.3% |
| Amounts receivable within one year | 40/41 | €38,785 | €38,678 | -€107 | -0.3% |
| Trade receivables | 40 | €30,185 | €31,071 | +€885 | +2.9% |
| Other amounts receivable | 41 | €8,600 | €7,608 | -€992 | -11.5% |
| Cash at bank and in hand | 54/58 | €104,607 | €41,081 | -€63,526 | -60.7% |
| Deferred charges and accrued income | 490/1 | €250 | €250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €146,788 | €81,732 | -€65,056 | -44.3% |
| Equity | 10/15 | €137,346 | €21,539 | -€115,808 | -84.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,746 | €2,939 | -€115,808 | -97.5% |
| Distributable reserves | 133 | €118,746 | €2,939 | -€115,808 | -97.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,442 | €60,193 | +€50,752 | +537.5% |
| Amounts payable within one year | 42/48 | €7,625 | €58,297 | +€50,673 | +664.6% |
| Trade debts | 44 | €142 | - | -€142 | |
| Suppliers | 440/4 | €142 | - | -€142 | |
| Taxes, remuneration and social security | 45 | €2,996 | €10,934 | +€7,938 | +265.0% |
| Taxes | 450/3 | €2,996 | €10,934 | +€7,938 | +265.0% |
| Other amounts payable | 47/48 | €4,487 | €47,363 | +€42,876 | +955.5% |
| Accrued charges and deferred income | 492/3 | €1,817 | €1,896 | +€79 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €1,470 | +€106 | +7.8% |
| Other operating charges | 640/8 | €1,031 | €1,067 | +€36 | +3.5% |
| Gross operating margin | 9900 | €38,402 | €68,382 | +€29,979 | +78.1% |
| Operating profit (loss) | 9901 | €36,007 | €65,845 | +€29,837 | +82.9% |
| Financial income | 75/76B | €0 | €47 | +€47 | +21150.0% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +21150.0% |
| Financial charges | 65/66B | €2,605 | €2,058 | -€547 | -21.0% |
| Recurring financial charges | 65 | €2,605 | €2,058 | -€547 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €33,402 | €63,834 | +€30,431 | +91.1% |
| Income taxes | 67/77 | €7,751 | €14,641 | +€6,890 | +88.9% |
| Profit (loss) for the period | 9904 | €25,651 | €49,192 | +€23,541 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,651 | €49,192 | +€23,541 | +91.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.