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 -€10,561
down €10,561 (-8.2%), from €129,285 to €118,725
of which Land and buildings: -€6,241
- Profit (loss) carried forward -€14,842
down €14,842 (-14.7%), from €100,723 to €85,881
- Other debts +€4,489
up €4,489 (+4.3%), from €103,379 to €107,869
- Gross operating margin +€1,741
up €1,741 (+45.1%), from -€3,863 to -€2,122
- Other operating charges +€1,683
up €1,683 (+353%), from €476 to €2,159
- Depreciation -€479
down €479 (-4.3%), from €11,039 to €10,561
- Financial charges -€223
no longer reported in 2025 (was €223)
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 | €347,926 | €336,017 | -€11,909 | -3.4% |
| Fixed assets | 21/28 | €129,285 | €118,725 | -€10,561 | -8.2% |
| Tangible fixed assets | 22/27 | €129,285 | €118,725 | -€10,561 | -8.2% |
| Land and buildings | 22 | €120,891 | €114,650 | -€6,241 | -5.2% |
| Plant, machinery and equipment | 23 | €8,394 | €4,075 | -€4,319 | -51.5% |
| Current assets | 29/58 | €218,640 | €217,292 | -€1,348 | -0.6% |
| Amounts receivable within one year | 40/41 | €1,348 | - | -€1,348 | |
| Other amounts receivable | 41 | €1,348 | - | -€1,348 | |
| Current investments | 50/53 | €209,114 | €209,114 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,178 | €8,178 | = | 0.0% |
| Total equity and liabilities | 10/49 | €347,926 | €336,017 | -€11,909 | -3.4% |
| Equity | 10/15 | €242,723 | €227,881 | -€14,842 | -6.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €122,000 | €122,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,723 | €85,881 | -€14,842 | -14.7% |
| Amounts payable | 17/49 | €105,202 | €108,135 | +€2,933 | +2.8% |
| Amounts payable within one year | 42/48 | €105,024 | €107,869 | +€2,844 | +2.7% |
| Trade debts | 44 | €1,535 | - | -€1,535 | |
| Suppliers | 440/4 | €1,535 | - | -€1,535 | |
| Taxes, remuneration and social security | 45 | €110 | - | -€110 | |
| Taxes | 450/3 | €110 | - | -€110 | |
| Other amounts payable | 47/48 | €103,379 | €107,869 | +€4,489 | +4.3% |
| Accrued charges and deferred income | 492/3 | €178 | €267 | +€89 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,039 | €10,561 | -€479 | -4.3% |
| Other operating charges | 640/8 | €476 | €2,159 | +€1,683 | +353% |
| Gross operating margin | 9900 | -€3,863 | -€2,122 | +€1,741 | +45.1% |
| Operating profit (loss) | 9901 | -€15,379 | -€14,842 | +€537 | +3.5% |
| Financial charges | 65/66B | €223 | - | -€223 | |
| Recurring financial charges | 65 | €223 | - | -€223 | |
| Profit (loss) for the period before taxes | 9903 | -€15,602 | -€14,842 | +€760 | +4.9% |
| Profit (loss) for the period | 9904 | -€15,602 | -€14,842 | +€760 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,602 | -€14,842 | +€760 | +4.9% |
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 18 October 2026 via checked.be.