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JSR 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.

What changed

JSR CONSULT

BE 0806.884.305
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€814,692
2024 · €615,381+€199,311
Equity
€2.2m
2024 · €1.4m+€814,692
Cash
€770,233
2024 · €346,827+€423,406
Balance sheet total
€4.5m
2024 · €3.2m+€1.2m

Largest movements

2024 to 2025
Assets
  • Financial fixed assets +€710,000

    up €710,000 (+30.2%), from €2.4m to €3.1m

  • Cash +€423,406

    up €423,406 (+122%), from €346,827 to €770,233

    mainly Net result for the year (+€814,692) and Other debts (+€432,313)

  • Receivables within one year +€103,475

    up €103,475 (+20.6%), from €501,526 to €605,001

    of which Other amounts receivable: +€101,410

Equity and liabilities
  • Reserves +€814,692

    up €814,692 (+58.9%), from €1.4m to €2.2m

    of which Distributable reserves: +€814,692

  • Other debts +€432,313

    up €432,313 (+25.3%), from €1.7m to €2.1m

Income statement
  • Taxes -€94,592

    down €94,592, from €42,013 to -€52,578

  • Financial charges -€78,511

    down €78,511 (-79.1%), from €99,296 to €20,786

    of which Non-recurring financial charges: -€70,000

  • Financial income +€67,053

    up €67,053 (+11.5%), from €583,803 to €650,856

  • Gross operating margin -€44,439

    down €44,439 (-24.8%), from €179,304 to €134,865

  • Other operating charges -€4,201

    down €4,201 (-80.8%), from €5,200 to €998

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €615,381
Gross operating margin -€44,439
Depreciation -€607
Other operating charges +€4,201
Financial income +€67,053
Financial charges +€78,511
Taxes +€94,592
Result 2025 €814,692
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€1.1m
Investment -€716,500
Financing €0
Cash 2024 €346,827
Net result for the year +€814,692
Depreciation +€1,823
Receivables within one year -€103,475
Deferred charges and accrued income -€6,254
Trade debts -€30,302
Tax, wage and social debts +€39,085
Other debts +€432,313
Accrued charges and deferred income -€7,976
Investment in fixed assets (net) -€716,500
Cash 2025 €770,233
brings cash intakes cash out
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €3,212,918 €4,460,730 +€1.2m +38.8%
Fixed assets 21/28 €2,358,312 €3,072,989 +€714,677 +30.3%
Tangible fixed assets 22/27 €5,312 €9,989 +€4,677 +88.0%
Furniture and vehicles 24 €5,312 €3,489 -€1,823 -34.3%
Other tangible fixed assets 26 - €6,500 +€6,500
Financial fixed assets 28 €2,353,000 €3,063,000 +€710,000 +30.2%
Current assets 29/58 €854,605 €1,387,741 +€533,135 +62.4%
Amounts receivable within one year 40/41 €501,526 €605,001 +€103,475 +20.6%
Trade receivables 40 €59,026 €61,091 +€2,065 +3.5%
Other amounts receivable 41 €442,500 €543,910 +€101,410 +22.9%
Cash at bank and in hand 54/58 €346,827 €770,233 +€423,406 +122%
Deferred charges and accrued income 490/1 €6,253 €12,507 +€6,254 +100%
Total equity and liabilities 10/49 €3,212,918 €4,460,730 +€1.2m +38.8%
Equity 10/15 €1,403,952 €2,218,643 +€814,692 +58.0%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €1,383,952 €2,198,643 +€814,692 +58.9%
Non-distributable reserves 130/1 €2,000 €2,000 = 0.0%
Reserves not available under the articles 1311 €2,000 €2,000 = 0.0%
Distributable reserves 133 €1,381,952 €2,196,643 +€814,692 +59.0%
Amounts payable 17/49 €1,808,966 €2,242,087 +€433,121 +23.9%
Amounts payable within one year 42/48 €1,780,138 €2,221,236 +€441,097 +24.8%
Trade debts 44 €56,539 €26,237 -€30,302 -53.6%
Suppliers 440/4 €56,539 €26,237 -€30,302 -53.6%
Taxes, remuneration and social security 45 €16,418 €55,503 +€39,085 +238%
Taxes 450/3 €16,418 €55,503 +€39,085 +238%
Other amounts payable 47/48 €1,707,182 €2,139,495 +€432,313 +25.3%
Accrued charges and deferred income 492/3 €28,827 €20,851 -€7,976 -27.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,216 €1,823 +€607 +49.9%
Other operating charges 640/8 €5,200 €998 -€4,201 -80.8%
Gross operating margin 9900 €179,304 €134,865 -€44,439 -24.8%
Operating profit (loss) 9901 €172,887 €132,043 -€40,844 -23.6%
Financial income 75/76B €583,803 €650,856 +€67,053 +11.5%
Recurring financial income 75 €583,803 €650,856 +€67,053 +11.5%
Financial charges 65/66B €99,296 €20,786 -€78,511 -79.1%
Recurring financial charges 65 €29,296 €20,786 -€8,511 -29.1%
Non-recurring financial charges 66B €70,000 - -€70,000
Profit (loss) for the period before taxes 9903 €657,394 €762,113 +€104,719 +15.9%
Income taxes 67/77 €42,013 -€52,578 -€94,592
Profit (loss) for the period 9904 €615,381 €814,692 +€199,311 +32.4%
Profit (loss) for the period to be appropriated 9905 €615,381 €814,692 +€199,311 +32.4%

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 14 October 2026 via checked.be.