JP BI 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.
JP BI CONSULTING
Largest movements
- Deferred charges and accrued income +€49,775
up €49,775 (+2,386%), from €2,086 to €51,861
- Tangible fixed assets -€42,285
down €42,285 (-11.0%), from €385,203 to €342,919
of which Leasing and similar rights: -€40,661
- Receivables within one year -€24,375
down €24,375 (-99.5%), from €24,487 to €112
of which Trade receivables: -€22,627
- Cash +€8,524
up €8,524 (+18.5%), from €46,066 to €54,591
mainly Depreciation (+€46,589) and Receivables within one year (+€24,375)
- Debts after one year -€8,522
down €8,522 (-3.3%), from €258,110 to €249,588
- Gross operating margin +€12,042
up €12,042 (+20.6%), from €58,437 to €70,479
- Taxes +€1,150
up €1,150 (+810%), from €142 to €1,292
- Depreciation +€789
up €789 (+1.7%), from €45,800 to €46,589
- Financial charges +€744
up €744 (+4.5%), from €16,700 to €17,444
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 | €457,842 | €449,482 | -€8,361 | -1.8% |
| Fixed assets | 21/28 | €385,203 | €342,919 | -€42,285 | -11.0% |
| Tangible fixed assets | 22/27 | €385,203 | €342,919 | -€42,285 | -11.0% |
| Furniture and vehicles | 24 | €8,744 | €7,120 | -€1,623 | -18.6% |
| Leasing and similar rights | 25 | €376,459 | €335,798 | -€40,661 | -10.8% |
| Current assets | 29/58 | €72,639 | €106,563 | +€33,924 | +46.7% |
| Amounts receivable within one year | 40/41 | €24,487 | €112 | -€24,375 | -99.5% |
| Trade receivables | 40 | €22,627 | - | -€22,627 | |
| Other amounts receivable | 41 | €1,860 | €112 | -€1,748 | -94.0% |
| Cash at bank and in hand | 54/58 | €46,066 | €54,591 | +€8,524 | +18.5% |
| Deferred charges and accrued income | 490/1 | €2,086 | €51,861 | +€49,775 | +2,386% |
| Total equity and liabilities | 10/49 | €457,842 | €449,482 | -€8,361 | -1.8% |
| Equity | 10/15 | €155,398 | €157,893 | +€2,496 | +1.6% |
| Contributions | 10/11 | €161,000 | €161,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,602 | -€3,107 | +€2,496 | +44.5% |
| Amounts payable | 17/49 | €302,445 | €291,588 | -€10,857 | -3.6% |
| Amounts payable after more than one year | 17 | €258,110 | €249,588 | -€8,522 | -3.3% |
| Financial debts | 170/4 | €258,110 | €249,588 | -€8,522 | -3.3% |
| Amounts payable within one year | 42/48 | €44,122 | €41,137 | -€2,985 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €8,795 | €8,522 | -€273 | -3.1% |
| Trade debts | 44 | €21,049 | €19,774 | -€1,275 | -6.1% |
| Suppliers | 440/4 | €21,049 | €19,774 | -€1,275 | -6.1% |
| Taxes, remuneration and social security | 45 | €10,344 | €12,841 | +€2,496 | +24.1% |
| Taxes | 450/3 | €10,344 | €11,553 | +€1,208 | +11.7% |
| Remuneration and social security | 454/9 | - | €1,288 | +€1,288 | |
| Other amounts payable | 47/48 | €3,934 | - | -€3,934 | |
| Accrued charges and deferred income | 492/3 | €212 | €863 | +€651 | +307% |
| Non-recurring operating income | 76A | - | €23,000 | +€23,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,800 | €46,589 | +€789 | +1.7% |
| Other operating charges | 640/8 | €1,693 | €2,357 | +€664 | +39.2% |
| Non-recurring operating charges | 66A | - | €302 | +€302 | |
| Gross operating margin | 9900 | €58,437 | €70,479 | +€12,042 | +20.6% |
| Operating profit (loss) | 9901 | €10,944 | €21,231 | +€10,287 | +94.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +32.4% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +32.4% |
| Financial charges | 65/66B | €16,700 | €17,444 | +€744 | +4.5% |
| Recurring financial charges | 65 | €16,700 | €17,444 | +€744 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,756 | €3,788 | +€9,544 | |
| Income taxes | 67/77 | €142 | €1,292 | +€1,150 | +810% |
| Profit (loss) for the period | 9904 | -€5,898 | €2,496 | +€8,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,898 | €2,496 | +€8,394 |
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.