J2P 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.
J2P CONSULTING
Largest movements
- Cash -€89,764
down €89,764 (-92.8%), from €96,683 to €6,919
mainly Net result for the year (-€138,408) and Accrued charges and deferred income (-€2,135)
- Tangible fixed assets -€31,313
down €31,313 (-6.0%), from €524,904 to €493,591
of which Land and buildings: -€28,988
- Receivables within one year -€11,681
down €11,681 (-99.4%), from €11,751 to €70
of which Trade receivables: -€8,854
- Profit (loss) carried forward -€138,408
down €138,408 (-1,089%), from -€12,708 to -€151,116
- Debts after one year +€7,688
up €7,688 (+1.5%), from €499,543 to €507,231
- Depreciation -€56,889
down €56,889 (-64.5%), from €88,202 to €31,313
- Gross operating margin -€18,615
down €18,615 (-47.1%), from -€39,530 to -€58,145
- Other operating charges -€18,415
down €18,415 (-46.4%), from €39,730 to €21,315
- Financial charges +€10,571
up €10,571 (+61.6%), from €17,148 to €27,719
- Financial income -€1,543
down €1,543 (-99.1%), from €1,557 to €14
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 | €636,058 | €503,538 | -€132,520 | -20.8% |
| Fixed assets | 21/28 | €527,410 | €496,110 | -€31,300 | -5.9% |
| Tangible fixed assets | 22/27 | €524,904 | €493,591 | -€31,313 | -6.0% |
| Land and buildings | 22 | €517,791 | €488,803 | -€28,988 | -5.6% |
| Plant, machinery and equipment | 23 | €7,113 | €4,788 | -€2,325 | -32.7% |
| Financial fixed assets | 28 | €2,506 | €2,519 | +€13 | +0.5% |
| Current assets | 29/58 | €108,648 | €7,428 | -€101,220 | -93.2% |
| Amounts receivable within one year | 40/41 | €11,751 | €70 | -€11,681 | -99.4% |
| Trade receivables | 40 | €8,854 | - | -€8,854 | |
| Other amounts receivable | 41 | €2,897 | €70 | -€2,827 | -97.6% |
| Cash at bank and in hand | 54/58 | €96,683 | €6,919 | -€89,764 | -92.8% |
| Deferred charges and accrued income | 490/1 | €214 | €439 | +€225 | +105% |
| Total equity and liabilities | 10/49 | €636,058 | €503,538 | -€132,520 | -20.8% |
| Equity | 10/15 | €84,642 | -€53,766 | -€138,408 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €35,850 | €35,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,850 | €35,850 | = | 0.0% |
| Legal reserve | 130 | €35,850 | €35,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,708 | -€151,116 | -€138,408 | -1,089% |
| Amounts payable | 17/49 | €551,416 | €557,304 | +€5,888 | +1.1% |
| Amounts payable after more than one year | 17 | €499,543 | €507,231 | +€7,688 | +1.5% |
| Financial debts | 170/4 | €499,543 | €507,231 | +€7,688 | +1.5% |
| Amounts payable within one year | 42/48 | €49,738 | €50,073 | +€335 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €46,500 | €46,500 | = | 0.0% |
| Trade debts | 44 | €3,140 | €1,952 | -€1,188 | -37.8% |
| Suppliers | 440/4 | €3,140 | €1,952 | -€1,188 | -37.8% |
| Taxes, remuneration and social security | 45 | €98 | €1,621 | +€1,523 | +1,554% |
| Taxes | 450/3 | €98 | €1,621 | +€1,523 | +1,554% |
| Accrued charges and deferred income | 492/3 | €2,135 | - | -€2,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,202 | €31,313 | -€56,889 | -64.5% |
| Other operating charges | 640/8 | €39,730 | €21,315 | -€18,415 | -46.4% |
| Gross operating margin | 9900 | -€39,530 | -€58,145 | -€18,615 | -47.1% |
| Operating profit (loss) | 9901 | -€167,462 | -€110,773 | +€56,689 | +33.9% |
| Financial income | 75/76B | €1,557 | €14 | -€1,543 | -99.1% |
| Recurring financial income | 75 | €1,557 | €14 | -€1,543 | -99.1% |
| Financial charges | 65/66B | €17,148 | €27,719 | +€10,571 | +61.6% |
| Recurring financial charges | 65 | €17,148 | €27,719 | +€10,571 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | -€183,053 | -€138,478 | +€44,575 | +24.4% |
| Income taxes | 67/77 | €70 | -€70 | -€140 | |
| Profit (loss) for the period | 9904 | -€183,123 | -€138,408 | +€44,715 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€183,123 | -€138,408 | +€44,715 | +24.4% |
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 26 October 2026 via checked.be.