JJP CONSULTANCY: 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.
JJP CONSULTANCY
Largest movements
- Cash +€26,507
up €26,507 (+292.0%), from €9,078 to €35,585
mainly Net result for the year (+€36,341) and Other debts (+€6,124)
- Tangible fixed assets -€5,641
down €5,641 (-77.3%), from €7,298 to €1,657
of which Plant, machinery and equipment: -€2,911
- Receivables within one year +€2,834
up €2,834 (+9.3%), from €30,346 to €33,179
of which Trade receivables: +€1,945
- Profit (loss) carried forward +€15,066
no longer reported in 2025 (was -€15,066)
- Other debts +€6,124
up €6,124 (+12.9%), from €47,550 to €53,674
- Tax, wage and social debts +€3,459
up €3,459 (+38.9%), from €8,891 to €12,350
- Trade debts -€950
down €950 (-22.4%), from €4,247 to €3,297
- Gross operating margin +€40,006
up €40,006 (+259.2%), from €15,434 to €55,440
- Taxes +€11,905
up €11,905, from -€1,485 to €10,421
- Depreciation -€1,020
down €1,020 (-15.3%), from €6,661 to €5,641
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 | €46,722 | €70,421 | +€23,699 | +50.7% |
| Fixed assets | 21/28 | €7,298 | €1,657 | -€5,641 | -77.3% |
| Tangible fixed assets | 22/27 | €7,298 | €1,657 | -€5,641 | -77.3% |
| Plant, machinery and equipment | 23 | €2,911 | €0 | -€2,911 | -100.0% |
| Furniture and vehicles | 24 | €4,388 | €1,657 | -€2,731 | -62.2% |
| Current assets | 29/58 | €39,423 | €68,764 | +€29,340 | +74.4% |
| Amounts receivable within one year | 40/41 | €30,346 | €33,179 | +€2,834 | +9.3% |
| Trade receivables | 40 | €30,346 | €32,290 | +€1,945 | +6.4% |
| Other amounts receivable | 41 | - | €889 | +€889 | |
| Cash at bank and in hand | 54/58 | €9,078 | €35,585 | +€26,507 | +292.0% |
| Total equity and liabilities | 10/49 | €46,722 | €70,421 | +€23,699 | +50.7% |
| Equity | 10/15 | -€13,966 | €1,100 | +€15,066 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,066 | - | +€15,066 | |
| Amounts payable | 17/49 | €60,688 | €69,321 | +€8,633 | +14.2% |
| Amounts payable within one year | 42/48 | €60,688 | €69,321 | +€8,633 | +14.2% |
| Trade debts | 44 | €4,247 | €3,297 | -€950 | -22.4% |
| Suppliers | 440/4 | €4,247 | €3,297 | -€950 | -22.4% |
| Taxes, remuneration and social security | 45 | €8,891 | €12,350 | +€3,459 | +38.9% |
| Taxes | 450/3 | €8,891 | €12,350 | +€3,459 | +38.9% |
| Other amounts payable | 47/48 | €47,550 | €53,674 | +€6,124 | +12.9% |
| Remuneration, social security and pensions | 62 | €2,150 | €2,102 | -€48 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,661 | €5,641 | -€1,020 | -15.3% |
| Other operating charges | 640/8 | €547 | €739 | +€193 | +35.2% |
| Gross operating margin | 9900 | €15,434 | €55,440 | +€40,006 | +259.2% |
| Operating profit (loss) | 9901 | €6,076 | €46,957 | +€40,881 | +672.8% |
| Financial charges | 65/66B | €169 | €195 | +€26 | +15.5% |
| Recurring financial charges | 65 | €169 | €195 | +€26 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €5,907 | €46,762 | +€40,855 | +691.6% |
| Income taxes | 67/77 | -€1,485 | €10,421 | +€11,905 | |
| Profit (loss) for the period | 9904 | €7,392 | €36,341 | +€28,949 | +391.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,392 | €36,341 | +€28,949 | +391.6% |
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 9 October 2026 via checked.be.