JTT 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.
JTT CONSULTING
Largest movements
- Tangible fixed assets +€31,793
up €31,793 (+157%), from €20,265 to €52,058
of which Furniture and vehicles: +€33,271
- Cash -€2,583
down €2,583 (-3.7%), from €69,384 to €66,800
mainly Investment in fixed assets (net) (-€41,973) and Contributions, distributions and other (-€30,000)
- Other debts +€17,365
up €17,365 (+37.3%), from €46,517 to €63,882
- Debts after one year +€11,996
up €11,996 (+131%), from €9,191 to €21,187
- Profit (loss) carried forward +€5,652
up €5,652 (+24.0%), from €23,579 to €29,231
- Trade debts -€5,208
down €5,208 (-85.3%), from €6,103 to €895
- Current portion of long-term debt -€2,739
down €2,739 (-32.0%), from €8,561 to €5,822
- Gross operating margin +€22,891
up €22,891 (+63.4%), from €36,129 to €59,020
- Taxes +€3,367
up €3,367 (+45.3%), from €7,435 to €10,802
- Other operating charges +€870
up €870 (+144%), from €604 to €1,474
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 | €128,210 | €155,767 | +€27,558 | +21.5% |
| Fixed assets | 21/28 | €20,265 | €52,058 | +€31,793 | +157% |
| Tangible fixed assets | 22/27 | €20,265 | €52,058 | +€31,793 | +157% |
| Plant, machinery and equipment | 23 | €9,813 | €8,335 | -€1,478 | -15.1% |
| Furniture and vehicles | 24 | €10,452 | €43,723 | +€33,271 | +318% |
| Current assets | 29/58 | €107,944 | €103,709 | -€4,235 | -3.9% |
| Amounts receivable within one year | 40/41 | €37,174 | €36,300 | -€874 | -2.4% |
| Trade receivables | 40 | €36,300 | €36,300 | = | 0.0% |
| Other amounts receivable | 41 | €874 | €0 | -€874 | -100% |
| Cash at bank and in hand | 54/58 | €69,384 | €66,800 | -€2,583 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,387 | €609 | -€778 | -56.1% |
| Total equity and liabilities | 10/49 | €128,210 | €155,767 | +€27,558 | +21.5% |
| Equity | 10/15 | €44,039 | €49,691 | +€5,652 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,579 | €29,231 | +€5,652 | +24.0% |
| Amounts payable | 17/49 | €84,171 | €106,076 | +€21,905 | +26.0% |
| Amounts payable after more than one year | 17 | €9,191 | €21,187 | +€11,996 | +131% |
| Financial debts | 170/4 | €9,191 | €21,187 | +€11,996 | +131% |
| Amounts payable within one year | 42/48 | €74,980 | €84,631 | +€9,651 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €8,561 | €5,822 | -€2,739 | -32.0% |
| Trade debts | 44 | €6,103 | €895 | -€5,208 | -85.3% |
| Suppliers | 440/4 | €6,103 | €895 | -€5,208 | -85.3% |
| Taxes, remuneration and social security | 45 | €13,799 | €14,032 | +€234 | +1.7% |
| Taxes | 450/3 | €10,920 | €14,032 | +€3,112 | +28.5% |
| Remuneration and social security | 454/9 | €2,878 | €0 | -€2,878 | -100% |
| Other amounts payable | 47/48 | €46,517 | €63,882 | +€17,365 | +37.3% |
| Accrued charges and deferred income | 492/3 | - | €258 | +€258 | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,932 | €10,181 | +€249 | +2.5% |
| Other operating charges | 640/8 | €604 | €1,474 | +€870 | +144% |
| Gross operating margin | 9900 | €36,129 | €59,020 | +€22,891 | +63.4% |
| Operating profit (loss) | 9901 | €25,593 | €47,365 | +€21,772 | +85.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €360 | €911 | +€551 | +153% |
| Recurring financial charges | 65 | €360 | €911 | +€551 | +153% |
| Profit (loss) for the period before taxes | 9903 | €25,233 | €46,454 | +€21,221 | +84.1% |
| Income taxes | 67/77 | €7,435 | €10,802 | +€3,367 | +45.3% |
| Profit (loss) for the period | 9904 | €17,798 | €35,652 | +€17,854 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €17,798 | €35,652 | +€17,854 | +100% |
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 18 October 2026 via checked.be.