JOSE LOPEZ 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.
JOSE LOPEZ CONSULTING
Largest movements
- Cash +€334,832
up €334,832 (+784%), from €42,702 to €377,534
mainly Current investments (+€330,000) and Net result for the year (+€83,160)
- Current investments -€330,000
no longer reported in 2025 (was €330,000)
- Tangible fixed assets +€71,973
new in 2025: €71,973
- Reserves +€83,160
up €83,160 (+26.8%), from €310,449 to €393,609
- Tax, wage and social debts -€47,078
down €47,078 (-87.5%), from €53,786 to €6,707
- Other debts +€42,771
up €42,771 (+596%), from €7,178 to €49,949
- Gross operating margin -€27,736
down €27,736 (-18.4%), from €150,625 to €122,889
- Taxes -€8,809
down €8,809 (-17.6%), from €50,038 to €41,229
- Depreciation +€3,788
new in 2025: €3,788
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 | €389,930 | €468,338 | +€78,407 | +20.1% |
| Fixed assets | 21/28 | - | €71,973 | +€71,973 | |
| Tangible fixed assets | 22/27 | - | €71,973 | +€71,973 | |
| Furniture and vehicles | 24 | - | €71,973 | +€71,973 | |
| Current assets | 29/58 | €389,930 | €396,365 | +€6,434 | +1.7% |
| Amounts receivable within one year | 40/41 | €13,915 | €16,723 | +€2,808 | +20.2% |
| Trade receivables | 40 | €13,915 | €13,915 | = | 0.0% |
| Other amounts receivable | 41 | - | €2,808 | +€2,808 | |
| Current investments | 50/53 | €330,000 | - | -€330,000 | |
| Cash at bank and in hand | 54/58 | €42,702 | €377,534 | +€334,832 | +784% |
| Deferred charges and accrued income | 490/1 | €3,314 | €2,107 | -€1,206 | -36.4% |
| Total equity and liabilities | 10/49 | €389,930 | €468,338 | +€78,407 | +20.1% |
| Equity | 10/15 | €313,449 | €396,609 | +€83,160 | +26.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €310,449 | €393,609 | +€83,160 | +26.8% |
| Distributable reserves | 133 | €310,449 | €393,609 | +€83,160 | +26.8% |
| Amounts payable | 17/49 | €76,481 | €71,729 | -€4,752 | -6.2% |
| Amounts payable within one year | 42/48 | €75,711 | €71,729 | -€3,983 | -5.3% |
| Financial debts | 43 | €14,298 | €14,223 | -€75 | -0.5% |
| Credit institutions | 430/8 | €14,298 | €14,223 | -€75 | -0.5% |
| Trade debts | 44 | €450 | €850 | +€400 | +88.8% |
| Suppliers | 440/4 | €450 | €850 | +€400 | +88.8% |
| Taxes, remuneration and social security | 45 | €53,786 | €6,707 | -€47,078 | -87.5% |
| Taxes | 450/3 | €53,786 | €6,707 | -€47,078 | -87.5% |
| Other amounts payable | 47/48 | €7,178 | €49,949 | +€42,771 | +596% |
| Accrued charges and deferred income | 492/3 | €770 | - | -€770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,788 | +€3,788 | |
| Other operating charges | 640/8 | €387 | €529 | +€142 | +36.6% |
| Gross operating margin | 9900 | €150,625 | €122,889 | -€27,736 | -18.4% |
| Operating profit (loss) | 9901 | €150,238 | €118,572 | -€31,666 | -21.1% |
| Financial income | 75/76B | €7,093 | €6,792 | -€302 | -4.3% |
| Recurring financial income | 75 | €7,093 | €6,792 | -€302 | -4.3% |
| Financial charges | 65/66B | €1,103 | €975 | -€128 | -11.6% |
| Recurring financial charges | 65 | €1,103 | €975 | -€128 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €156,229 | €124,389 | -€31,840 | -20.4% |
| Income taxes | 67/77 | €50,038 | €41,229 | -€8,809 | -17.6% |
| Profit (loss) for the period | 9904 | €106,191 | €83,160 | -€23,031 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,191 | €83,160 | -€23,031 | -21.7% |
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 28 October 2026 via checked.be.