J.P.M. Consulting: what changed
J.P.M. Consulting
Largest movements
- Cash +€166,565
up €166,565 (+38.6%), from €431,291 to €597,856
mainly Net result for the year (+€184,919) and Tax, wage and social debts (+€9,694)
- Receivables within one year +€28,163
up €28,163 (+115%), from €24,455 to €52,618
of which Other amounts receivable: +€33,003
- Reserves +€184,919
up €184,919 (+43.1%), from €428,793 to €613,711
- Tax, wage and social debts +€9,694
up €9,694 (+40.9%), from €23,696 to €33,390
- Gross operating margin +€60,742
up €60,742 (+29.6%), from €205,459 to €266,201
- Taxes +€19,315
up €19,315 (+31.6%), from €61,096 to €80,411
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,746 | €650,474 | +€194,729 | +42.7% |
| Current assets | 29/58 | €455,746 | €650,474 | +€194,729 | +42.7% |
| Amounts receivable within one year | 40/41 | €24,455 | €52,618 | +€28,163 | +115% |
| Trade receivables | 40 | €24,200 | €19,360 | -€4,840 | -20.0% |
| Other amounts receivable | 41 | €255 | €33,258 | +€33,003 | +12,955% |
| Cash at bank and in hand | 54/58 | €431,291 | €597,856 | +€166,565 | +38.6% |
| Total equity and liabilities | 10/49 | €455,746 | €650,474 | +€194,729 | +42.7% |
| Equity | 10/15 | €431,293 | €616,211 | +€184,919 | +42.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €428,793 | €613,711 | +€184,919 | +43.1% |
| Distributable reserves | 133 | €428,793 | €613,711 | +€184,919 | +43.1% |
| Amounts payable | 17/49 | €24,453 | €34,263 | +€9,810 | +40.1% |
| Amounts payable within one year | 42/48 | €24,453 | €34,263 | +€9,810 | +40.1% |
| Trade debts | 44 | €526 | €633 | +€107 | +20.3% |
| Suppliers | 440/4 | €526 | €633 | +€107 | +20.3% |
| Taxes, remuneration and social security | 45 | €23,696 | €33,390 | +€9,694 | +40.9% |
| Taxes | 450/3 | €23,696 | €33,390 | +€9,694 | +40.9% |
| Other amounts payable | 47/48 | €231 | €240 | +€9 | +3.8% |
| Other operating charges | 640/8 | €702 | €723 | +€22 | +3.1% |
| Gross operating margin | 9900 | €205,459 | €266,201 | +€60,742 | +29.6% |
| Operating profit (loss) | 9901 | €204,758 | €265,478 | +€60,720 | +29.7% |
| Financial charges | 65/66B | €134 | €148 | +€14 | +10.6% |
| Recurring financial charges | 65 | €134 | €148 | +€14 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €204,624 | €265,329 | +€60,706 | +29.7% |
| Income taxes | 67/77 | €61,096 | €80,411 | +€19,315 | +31.6% |
| Profit (loss) for the period | 9904 | €143,528 | €184,919 | +€41,391 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €143,528 | €184,919 | +€41,391 | +28.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.