JAP CONSULTING SERVICES: 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.
JAP CONSULTING SERVICES
Largest movements
- Tangible fixed assets -€25,096
down €25,096 (-4.1%), from €611,157 to €586,061
of which Land and buildings: -€24,520
- Cash -€11,029
down €11,029 (-56.1%), from €19,662 to €8,633
mainly Net result for the year (-€18,736) and Debts after one year (-€12,500)
- Profit (loss) carried forward -€18,736
down €18,736 (-69.6%), from -€26,927 to -€45,663
- Debts after one year -€12,500
down €12,500 (-2.3%), from €540,600 to €528,100
- Depreciation -€12,518
down €12,518 (-33.3%), from €37,614 to €25,096
- Turnover -€11,320
down €11,320 (-29.5%), from €38,408 to €27,088
- Financial charges -€7,223
down €7,223 (-38.4%), from €18,792 to €11,569
- Gross operating margin -€6,059
down €6,059 (-21.0%), from €28,795 to €22,736
- Purchases and services -€5,261
down €5,261 (-54.7%), from €9,613 to €4,352
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 | €630,819 | €597,579 | -€33,240 | -5.3% |
| Fixed assets | 21/28 | €611,157 | €586,061 | -€25,096 | -4.1% |
| Tangible fixed assets | 22/27 | €611,157 | €586,061 | -€25,096 | -4.1% |
| Land and buildings | 22 | €609,111 | €584,591 | -€24,520 | -4.0% |
| Plant, machinery and equipment | 23 | €69 | €0 | -€69 | -100% |
| Furniture and vehicles | 24 | €1,977 | €1,470 | -€507 | -25.6% |
| Current assets | 29/58 | €19,662 | €11,518 | -€8,144 | -41.4% |
| Cash at bank and in hand | 54/58 | €19,662 | €8,633 | -€11,029 | -56.1% |
| Deferred charges and accrued income | 490/1 | - | €2,885 | +€2,885 | |
| Total equity and liabilities | 10/49 | €630,819 | €597,579 | -€33,240 | -5.3% |
| Equity | 10/15 | €76,693 | €57,957 | -€18,736 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €85,020 | €85,020 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €84,400 | €84,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,927 | -€45,663 | -€18,736 | -69.6% |
| Amounts payable | 17/49 | €554,126 | €539,622 | -€14,504 | -2.6% |
| Amounts payable after more than one year | 17 | €540,600 | €528,100 | -€12,500 | -2.3% |
| Financial debts | 170/4 | €540,600 | €528,100 | -€12,500 | -2.3% |
| Amounts payable within one year | 42/48 | €13,526 | €11,522 | -€2,004 | -14.8% |
| Taxes, remuneration and social security | 45 | €3,662 | €3,456 | -€206 | -5.6% |
| Taxes | 450/3 | €3,662 | €3,456 | -€206 | -5.6% |
| Other amounts payable | 47/48 | €9,864 | €8,066 | -€1,798 | -18.2% |
| Turnover | 70 | €38,408 | €27,088 | -€11,320 | -29.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,613 | €4,352 | -€5,261 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,614 | €25,096 | -€12,518 | -33.3% |
| Other operating charges | 640/8 | €3,997 | €4,807 | +€810 | +20.3% |
| Gross operating margin | 9900 | €28,795 | €22,736 | -€6,059 | -21.0% |
| Operating profit (loss) | 9901 | -€12,816 | -€7,167 | +€5,649 | +44.1% |
| Financial income | 75/76B | €1,440 | - | -€1,440 | |
| Recurring financial income | 75 | €1,440 | - | -€1,440 | |
| Non-recurring financial income | 76B | €1,440 | - | -€1,440 | |
| Financial charges | 65/66B | €18,792 | €11,569 | -€7,223 | -38.4% |
| Recurring financial charges | 65 | €18,792 | €11,569 | -€7,223 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,168 | -€18,736 | +€11,432 | +37.9% |
| Profit (loss) for the period | 9904 | -€30,168 | -€18,736 | +€11,432 | +37.9% |
| Transfer from tax-exempt reserves | 789 | €35,600 | - | -€35,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,432 | -€18,736 | -€24,168 |
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 23 October 2026 via checked.be.