JEHPOINT 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.
JEHPOINT CONSULTING
Largest movements
- Cash +€60,982
up €60,982 (+172%), from €35,484 to €96,466
mainly Net result for the year (+€47,360) and Depreciation (+€13,113)
- Tangible fixed assets -€13,113
down €13,113 (-22.7%), from €57,719 to €44,606
- Reserves +€47,360
up €47,360 (+49.4%), from €95,915 to €143,275
- Depreciation +€5,267
up €5,267 (+67.1%), from €7,846 to €13,113
- Gross operating margin +€2,099
up €2,099 (+2.9%), from €71,640 to €73,739
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 | €108,952 | €155,720 | +€46,768 | +42.9% |
| Fixed assets | 21/28 | €57,944 | €44,831 | -€13,113 | -22.6% |
| Tangible fixed assets | 22/27 | €57,719 | €44,606 | -€13,113 | -22.7% |
| Furniture and vehicles | 24 | €57,719 | €44,606 | -€13,113 | -22.7% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €51,008 | €110,890 | +€59,881 | +117% |
| Amounts receivable within one year | 40/41 | €15,524 | €14,423 | -€1,101 | -7.1% |
| Trade receivables | 40 | €13,820 | €12,719 | -€1,101 | -8.0% |
| Other amounts receivable | 41 | €1,704 | €1,704 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,484 | €96,466 | +€60,982 | +172% |
| Total equity and liabilities | 10/49 | €108,952 | €155,720 | +€46,768 | +42.9% |
| Equity | 10/15 | €95,915 | €143,275 | +€47,360 | +49.4% |
| Reserves | 13 | €95,915 | €143,275 | +€47,360 | +49.4% |
| Distributable reserves | 133 | €95,915 | €143,275 | +€47,360 | +49.4% |
| Amounts payable | 17/49 | €13,037 | €12,446 | -€591 | -4.5% |
| Amounts payable within one year | 42/48 | €13,037 | €12,446 | -€591 | -4.5% |
| Trade debts | 44 | €1,174 | €1,567 | +€393 | +33.5% |
| Suppliers | 440/4 | €1,174 | €1,567 | +€393 | +33.5% |
| Taxes, remuneration and social security | 45 | €10,566 | €10,748 | +€182 | +1.7% |
| Taxes | 450/3 | €10,566 | €10,748 | +€182 | +1.7% |
| Other amounts payable | 47/48 | €1,297 | €131 | -€1,166 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,846 | €13,113 | +€5,267 | +67.1% |
| Other operating charges | 640/8 | €430 | €373 | -€58 | -13.4% |
| Gross operating margin | 9900 | €71,640 | €73,739 | +€2,099 | +2.9% |
| Operating profit (loss) | 9901 | €63,363 | €60,254 | -€3,110 | -4.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +8,100% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +8,100% |
| Financial charges | 65/66B | €75 | €67 | -€8 | -10.1% |
| Recurring financial charges | 65 | €75 | €67 | -€8 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €63,289 | €60,188 | -€3,101 | -4.9% |
| Income taxes | 67/77 | €13,296 | €12,828 | -€468 | -3.5% |
| Profit (loss) for the period | 9904 | €49,993 | €47,360 | -€2,633 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,993 | €47,360 | -€2,633 | -5.3% |
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 20 October 2026 via checked.be.