GJPE 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.
GJPE Consult
Largest movements
- Tangible fixed assets +€24,911
up €24,911 (+229.7%), from €10,847 to €35,757
of which Plant, machinery and equipment: +€20,218
- Receivables within one year +€8,145
up €8,145 (+33.9%), from €24,054 to €32,199
of which Trade receivables: +€9,540
- Cash +€2,372
up €2,372 (+307.0%), from €772 to €3,144
mainly Other debts (+€33,499) and Trade debts (+€8,432)
- Other debts +€33,499
up €33,499 (+668.8%), from €5,009 to €38,508
- Trade debts +€8,432
up €8,432 (+531.1%), from €1,588 to €10,020
- Tax, wage and social debts -€6,191
down €6,191 (-49.9%), from €12,413 to €6,222
of which Taxes: -€3,704
- Gross operating margin -€19,238
down €19,238 (-79.9%), from €24,078 to €4,840
- Taxes -€7,489
down €7,489, from €7,302 to -€187
- Depreciation +€3,189
up €3,189 (+325.9%), from €979 to €4,168
- Other operating charges -€746
down €746 (-49.5%), from €1,505 to €760
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 | €36,203 | €72,012 | +€35,809 | +98.9% |
| Fixed assets | 21/28 | €10,847 | €35,757 | +€24,911 | +229.7% |
| Tangible fixed assets | 22/27 | €10,847 | €35,757 | +€24,911 | +229.7% |
| Plant, machinery and equipment | 23 | €9,039 | €29,256 | +€20,218 | +223.7% |
| Furniture and vehicles | 24 | €859 | €4,586 | +€3,727 | +434.0% |
| Leasing and similar rights | 25 | €949 | €1,916 | +€966 | +101.7% |
| Current assets | 29/58 | €25,356 | €36,254 | +€10,898 | +43.0% |
| Amounts receivable within one year | 40/41 | €24,054 | €32,199 | +€8,145 | +33.9% |
| Trade receivables | 40 | €16,940 | €26,480 | +€9,540 | +56.3% |
| Other amounts receivable | 41 | €7,114 | €5,719 | -€1,395 | -19.6% |
| Cash at bank and in hand | 54/58 | €772 | €3,144 | +€2,372 | +307.0% |
| Deferred charges and accrued income | 490/1 | €530 | €911 | +€381 | +72.0% |
| Total equity and liabilities | 10/49 | €36,203 | €72,012 | +€35,809 | +98.9% |
| Equity | 10/15 | €17,193 | €17,262 | +€69 | +0.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193 | €262 | +€69 | +35.8% |
| Amounts payable | 17/49 | €19,010 | €54,750 | +€35,740 | +188.0% |
| Amounts payable within one year | 42/48 | €19,010 | €54,750 | +€35,740 | +188.0% |
| Trade debts | 44 | €1,588 | €10,020 | +€8,432 | +531.1% |
| Suppliers | 440/4 | €1,588 | €10,020 | +€8,432 | +531.1% |
| Taxes, remuneration and social security | 45 | €12,413 | €6,222 | -€6,191 | -49.9% |
| Taxes | 450/3 | €7,349 | €3,644 | -€3,704 | -50.4% |
| Remuneration and social security | 454/9 | €5,065 | €2,578 | -€2,487 | -49.1% |
| Other amounts payable | 47/48 | €5,009 | €38,508 | +€33,499 | +668.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €979 | €4,168 | +€3,189 | +325.9% |
| Other operating charges | 640/8 | €1,505 | €760 | -€746 | -49.5% |
| Gross operating margin | 9900 | €24,078 | €4,840 | -€19,238 | -79.9% |
| Operating profit (loss) | 9901 | €21,595 | -€87 | -€21,682 | |
| Financial charges | 65/66B | €163 | €30 | -€133 | -81.4% |
| Recurring financial charges | 65 | €163 | €30 | -€133 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €21,432 | -€118 | -€21,549 | |
| Income taxes | 67/77 | €7,302 | -€187 | -€7,489 | |
| Profit (loss) for the period | 9904 | €14,129 | €69 | -€14,060 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,129 | €69 | -€14,060 | -99.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.