JFP 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.
JFP Consulting
Largest movements
- Tangible fixed assets -€24,373
down €24,373 (-3.2%), from €758,959 to €734,585
of which Land and buildings: -€21,639
- Cash -€19,050
down €19,050 (-47.5%), from €40,118 to €21,069
mainly Debts after one year (-€65,659) and Current portion of long-term debt (-€28,773)
- Receivables within one year +€18,240
up €18,240 (+74.8%), from €24,380 to €42,620
- Debts after one year -€65,659
down €65,659 (-15.0%), from €438,270 to €372,611
of which Financial debts: -€65,659
- Reserves +€42,000
up €42,000 (+23.6%), from €178,000 to €220,000
- Current portion of long-term debt -€28,773
down €28,773 (-30.5%), from €94,432 to €65,659
- Tax, wage and social debts +€12,368
up €12,368 (+22.3%), from €55,459 to €67,826
of which Taxes: +€9,170
- Trade debts +€8,918
up €8,918 (+275%), from €3,238 to €12,156
- Purchases and services -€25,643
down €25,643 (-16.2%), from €157,989 to €132,346
- Gross operating margin +€14,707
up €14,707 (+5.6%), from €262,144 to €276,851
- Staff costs +€14,026
up €14,026 (+9.4%), from €149,058 to €163,083
- Turnover -€10,937
down €10,937 (-2.6%), from €420,133 to €409,197
- Taxes +€5,158
up €5,158 (+22.0%), from €23,448 to €28,606
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 | €833,069 | €805,714 | -€27,356 | -3.3% |
| Fixed assets | 21/28 | €759,542 | €735,168 | -€24,373 | -3.2% |
| Tangible fixed assets | 22/27 | €758,959 | €734,585 | -€24,373 | -3.2% |
| Land and buildings | 22 | €743,368 | €721,729 | -€21,639 | -2.9% |
| Plant, machinery and equipment | 23 | €10,369 | €8,031 | -€2,338 | -22.5% |
| Furniture and vehicles | 24 | €5,222 | €4,825 | -€397 | -7.6% |
| Financial fixed assets | 28 | €583 | €583 | = | 0.0% |
| Current assets | 29/58 | €73,528 | €70,545 | -€2,982 | -4.1% |
| Amounts receivable within one year | 40/41 | €24,380 | €42,620 | +€18,240 | +74.8% |
| Trade receivables | 40 | €24,380 | €42,620 | +€18,240 | +74.8% |
| Cash at bank and in hand | 54/58 | €40,118 | €21,069 | -€19,050 | -47.5% |
| Deferred charges and accrued income | 490/1 | €9,029 | €6,856 | -€2,173 | -24.1% |
| Total equity and liabilities | 10/49 | €833,069 | €805,714 | -€27,356 | -3.3% |
| Equity | 10/15 | €241,671 | €287,462 | +€45,790 | +18.9% |
| Reserves | 13 | €178,000 | €220,000 | +€42,000 | +23.6% |
| Distributable reserves | 133 | €178,000 | €220,000 | +€42,000 | +23.6% |
| Profit (loss) carried forward | 14 | €63,671 | €67,462 | +€3,790 | +6.0% |
| Amounts payable | 17/49 | €591,398 | €518,252 | -€73,146 | -12.4% |
| Amounts payable after more than one year | 17 | €438,270 | €372,611 | -€65,659 | -15.0% |
| Financial debts | 170/4 | €434,070 | €368,411 | -€65,659 | -15.1% |
| Other amounts payable | 178/9 | €4,200 | €4,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,128 | €145,641 | -€7,488 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €94,432 | €65,659 | -€28,773 | -30.5% |
| Trade debts | 44 | €3,238 | €12,156 | +€8,918 | +275% |
| Suppliers | 440/4 | €3,238 | €12,156 | +€8,918 | +275% |
| Taxes, remuneration and social security | 45 | €55,459 | €67,826 | +€12,368 | +22.3% |
| Taxes | 450/3 | €35,791 | €44,961 | +€9,170 | +25.6% |
| Remuneration and social security | 454/9 | €19,667 | €22,865 | +€3,198 | +16.3% |
| Turnover | 70 | €420,133 | €409,197 | -€10,937 | -2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €157,989 | €132,346 | -€25,643 | -16.2% |
| Remuneration, social security and pensions | 62 | €149,058 | €163,083 | +€14,026 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,409 | €28,515 | -€894 | -3.0% |
| Other operating charges | 640/8 | €543 | €542 | -€1 | -0.1% |
| Non-recurring operating charges | 66A | €47 | - | -€47 | |
| Gross operating margin | 9900 | €262,144 | €276,851 | +€14,707 | +5.6% |
| Operating profit (loss) | 9901 | €83,088 | €84,711 | +€1,623 | +2.0% |
| Financial income | 75/76B | €327 | €2,101 | +€1,774 | +543% |
| Recurring financial income | 75 | €327 | €2,101 | +€1,774 | +543% |
| Non-recurring financial income | 76B | €327 | €2,101 | +€1,774 | +543% |
| Financial charges | 65/66B | €10,292 | €12,416 | +€2,124 | +20.6% |
| Recurring financial charges | 65 | €10,292 | €9,166 | -€1,126 | -10.9% |
| Non-recurring financial charges | 66B | - | €3,250 | +€3,250 | |
| Profit (loss) for the period before taxes | 9903 | €73,123 | €74,396 | +€1,274 | +1.7% |
| Income taxes | 67/77 | €23,448 | €28,606 | +€5,158 | +22.0% |
| Profit (loss) for the period | 9904 | €49,675 | €45,790 | -€3,884 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,675 | €45,790 | -€3,884 | -7.8% |
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 21 October 2026 via checked.be.