JLP 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.
JLP CONSULT
Largest movements
- Cash +€24,546
up €24,546 (+48.3%), from €50,833 to €75,379
mainly Net result for the year (+€57,860) and Depreciation (+€16,756)
- Tangible fixed assets -€16,756
down €16,756 (-17.1%), from €97,965 to €81,209
of which Other tangible fixed assets: -€16,537
- Receivables within one year -€11,790
down €11,790 (-31.4%), from €37,600 to €25,810
of which Trade receivables: -€11,790
- Profit (loss) carried forward +€17,860
up €17,860 (+582%), from €3,071 to €20,931
- Tax, wage and social debts -€17,576
down €17,576 (-41.8%), from €42,074 to €24,497
of which Taxes: -€15,876
- Other debts -€16,549
down €16,549 (-12.3%), from €135,043 to €118,494
- Trade debts +€12,115
up €12,115 (+449%), from €2,699 to €14,814
- Gross operating margin -€66,401
down €66,401 (-54.0%), from €122,873 to €56,472
- Financial income +€17,869
up €17,869 (+118%), from €15,177 to €33,046
- Taxes -€9,996
down €9,996 (-43.7%), from €22,856 to €12,860
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 | €209,298 | €205,240 | -€4,058 | -1.9% |
| Fixed assets | 21/28 | €118,298 | €101,542 | -€16,756 | -14.2% |
| Tangible fixed assets | 22/27 | €97,965 | €81,209 | -€16,756 | -17.1% |
| Furniture and vehicles | 24 | €219 | - | -€219 | |
| Other tangible fixed assets | 26 | €97,746 | €81,209 | -€16,537 | -16.9% |
| Financial fixed assets | 28 | €20,333 | €20,333 | = | 0.0% |
| Current assets | 29/58 | €91,000 | €103,699 | +€12,699 | +14.0% |
| Amounts receivable within one year | 40/41 | €37,600 | €25,810 | -€11,790 | -31.4% |
| Trade receivables | 40 | €36,300 | €24,510 | -€11,790 | -32.5% |
| Other amounts receivable | 41 | €1,300 | €1,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,833 | €75,379 | +€24,546 | +48.3% |
| Deferred charges and accrued income | 490/1 | €2,567 | €2,510 | -€58 | -2.2% |
| Total equity and liabilities | 10/49 | €209,298 | €205,240 | -€4,058 | -1.9% |
| Equity | 10/15 | €23,531 | €41,391 | +€17,860 | +75.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,071 | €20,931 | +€17,860 | +582% |
| Amounts payable | 17/49 | €185,767 | €163,850 | -€21,918 | -11.8% |
| Amounts payable within one year | 42/48 | €179,816 | €157,805 | -€22,011 | -12.2% |
| Trade debts | 44 | €2,699 | €14,814 | +€12,115 | +449% |
| Suppliers | 440/4 | €2,699 | €14,814 | +€12,115 | +449% |
| Taxes, remuneration and social security | 45 | €42,074 | €24,497 | -€17,576 | -41.8% |
| Taxes | 450/3 | €40,374 | €24,497 | -€15,876 | -39.3% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €135,043 | €118,494 | -€16,549 | -12.3% |
| Accrued charges and deferred income | 492/3 | €5,951 | €6,044 | +€93 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,487 | €16,756 | -€731 | -4.2% |
| Other operating charges | 640/8 | €1,177 | €1,019 | -€158 | -13.4% |
| Gross operating margin | 9900 | €122,873 | €56,472 | -€66,401 | -54.0% |
| Operating profit (loss) | 9901 | €104,208 | €38,697 | -€65,512 | -62.9% |
| Financial income | 75/76B | €15,177 | €33,046 | +€17,869 | +118% |
| Recurring financial income | 75 | €15,177 | €33,046 | +€17,869 | +118% |
| Financial charges | 65/66B | €1,899 | €1,023 | -€876 | -46.1% |
| Recurring financial charges | 65 | €1,899 | €1,023 | -€876 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €117,487 | €70,720 | -€46,767 | -39.8% |
| Income taxes | 67/77 | €22,856 | €12,860 | -€9,996 | -43.7% |
| Profit (loss) for the period | 9904 | €94,631 | €57,860 | -€36,771 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94,631 | €57,860 | -€36,771 | -38.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.