JFP 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.
JFP CONSULT
Largest movements
- Cash -€3,997
down €3,997 (-42.7%), from €9,363 to €5,366
mainly Other debts (-€25,664) and Investment in fixed assets (net) (-€2,942)
- Tangible fixed assets -€3,602
down €3,602 (-10.4%), from €34,543 to €30,941
- Receivables within one year -€2,338
down €2,338 (-28.9%), from €8,095 to €5,757
- Deferred charges and accrued income +€1,757
up €1,757 (+59.6%), from €2,950 to €4,708
- Other debts -€25,664
down €25,664 (-76.7%), from €33,455 to €7,791
- Debts after one year +€10,588
new in 2025: €10,588
- Tax, wage and social debts +€3,809
up €3,809 (+85.1%), from €4,478 to €8,287
- Current portion of long-term debt +€2,877
new in 2025: €2,877
- Financial charges +€9,309
up €9,309 (+1475.5%), from €631 to €9,939
- Gross operating margin +€7,719
up €7,719 (+54.6%), from €14,131 to €21,850
- Other operating charges -€4,008
down €4,008 (-65.6%), from €6,114 to €2,106
- Depreciation +€1,518
up €1,518 (+30.2%), from €5,026 to €6,544
- Taxes +€1,064
up €1,064 (+52.0%), from €2,047 to €3,111
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 | €54,952 | €46,772 | -€8,180 | -14.9% |
| Fixed assets | 21/28 | €34,543 | €30,941 | -€3,602 | -10.4% |
| Tangible fixed assets | 22/27 | €34,543 | €30,941 | -€3,602 | -10.4% |
| Furniture and vehicles | 24 | €34,543 | €30,941 | -€3,602 | -10.4% |
| Current assets | 29/58 | €20,409 | €15,831 | -€4,578 | -22.4% |
| Amounts receivable within one year | 40/41 | €8,095 | €5,757 | -€2,338 | -28.9% |
| Trade receivables | 40 | €8,095 | €5,757 | -€2,338 | -28.9% |
| Cash at bank and in hand | 54/58 | €9,363 | €5,366 | -€3,997 | -42.7% |
| Deferred charges and accrued income | 490/1 | €2,950 | €4,708 | +€1,757 | +59.6% |
| Total equity and liabilities | 10/49 | €54,952 | €46,772 | -€8,180 | -14.9% |
| Equity | 10/15 | €13,637 | €13,870 | +€233 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,577 | €5,810 | +€233 | +4.2% |
| Amounts payable | 17/49 | €41,316 | €32,903 | -€8,413 | -20.4% |
| Amounts payable after more than one year | 17 | - | €10,588 | +€10,588 | |
| Financial debts | 170/4 | - | €10,588 | +€10,588 | |
| Amounts payable within one year | 42/48 | €41,316 | €22,135 | -€19,180 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,877 | +€2,877 | |
| Trade debts | 44 | €3,382 | €3,180 | -€202 | -6.0% |
| Suppliers | 440/4 | €3,382 | €3,180 | -€202 | -6.0% |
| Taxes, remuneration and social security | 45 | €4,478 | €8,287 | +€3,809 | +85.1% |
| Taxes | 450/3 | €4,478 | €8,287 | +€3,809 | +85.1% |
| Other amounts payable | 47/48 | €33,455 | €7,791 | -€25,664 | -76.7% |
| Accrued charges and deferred income | 492/3 | - | €179 | +€179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,026 | €6,544 | +€1,518 | +30.2% |
| Other operating charges | 640/8 | €6,114 | €2,106 | -€4,008 | -65.6% |
| Gross operating margin | 9900 | €14,131 | €21,850 | +€7,719 | +54.6% |
| Operating profit (loss) | 9901 | €2,990 | €13,200 | +€10,210 | +341.4% |
| Financial income | 75/76B | €183 | €83 | -€99 | -54.3% |
| Recurring financial income | 75 | €183 | €83 | -€99 | -54.3% |
| Financial charges | 65/66B | €631 | €9,939 | +€9,309 | +1475.5% |
| Recurring financial charges | 65 | €631 | €9,939 | +€9,309 | +1475.5% |
| Profit (loss) for the period before taxes | 9903 | €2,542 | €3,344 | +€802 | +31.6% |
| Income taxes | 67/77 | €2,047 | €3,111 | +€1,064 | +52.0% |
| Profit (loss) for the period | 9904 | €495 | €233 | -€262 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €495 | €233 | -€262 | -52.9% |
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 10 October 2026 via checked.be.