JP CONCEPTING: what changed
Two fiscal 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 CONCEPTING
Largest movements
- Cash +€10,117
up €10,117 (+33.2%), from €30,430 to €40,547
mainly Net result for the year (+€11,282) and Tax, wage and social debts (+€4,696)
- Deferred charges and accrued income +€6,038
up €6,038, from €0 to €6,038
- Receivables within one year +€2,442
up €2,442 (+28.7%), from €8,514 to €10,956
of which Trade receivables: +€2,484
- Tangible fixed assets +€712
up €712 (+30.1%), from €2,370 to €3,082
- Reserves +€11,282
up €11,282 (+45.6%), from €24,757 to €36,039
- Tax, wage and social debts +€4,696
up €4,696 (+37.6%), from €12,496 to €17,192
of which Taxes: +€2,444
- Short-term financial debts +€2,422
new in 2025: €2,422
- Trade debts +€1,150
up €1,150 (+37.9%), from €3,035 to €4,184
- Gross operating margin +€2,784
up €2,784 (+17.2%), from €16,219 to €19,002
- Financial charges -€830
down €830 (-24.9%), from €3,338 to €2,508
- Taxes +€241
up €241 (+6.6%), from €3,643 to €3,884
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 | €41,314 | €60,623 | +€19,309 | +46.7% |
| Fixed assets | 21/28 | €2,370 | €3,082 | +€712 | +30.1% |
| Tangible fixed assets | 22/27 | €2,370 | €3,082 | +€712 | +30.1% |
| Furniture and vehicles | 24 | €2,370 | €3,082 | +€712 | +30.1% |
| Current assets | 29/58 | €38,944 | €57,541 | +€18,597 | +47.8% |
| Amounts receivable within one year | 40/41 | €8,514 | €10,956 | +€2,442 | +28.7% |
| Trade receivables | 40 | €8,472 | €10,956 | +€2,484 | +29.3% |
| Other amounts receivable | 41 | €42 | €0 | -€42 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,430 | €40,547 | +€10,117 | +33.2% |
| Deferred charges and accrued income | 490/1 | €0 | €6,038 | +€6,038 | |
| Total equity and liabilities | 10/49 | €41,314 | €60,623 | +€19,309 | +46.7% |
| Equity | 10/15 | €25,257 | €36,539 | +€11,282 | +44.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €24,757 | €36,039 | +€11,282 | +45.6% |
| Distributable reserves | 133 | €24,757 | €36,039 | +€11,282 | +45.6% |
| Amounts payable | 17/49 | €16,057 | €24,084 | +€8,027 | +50.0% |
| Amounts payable within one year | 42/48 | €16,057 | €24,084 | +€8,027 | +50.0% |
| Financial debts | 43 | - | €2,422 | +€2,422 | |
| Credit institutions | 430/8 | - | €2,422 | +€2,422 | |
| Trade debts | 44 | €3,035 | €4,184 | +€1,150 | +37.9% |
| Suppliers | 440/4 | €3,035 | €4,184 | +€1,150 | +37.9% |
| Taxes, remuneration and social security | 45 | €12,496 | €17,192 | +€4,696 | +37.6% |
| Taxes | 450/3 | €12,439 | €14,882 | +€2,444 | +19.6% |
| Remuneration and social security | 454/9 | €58 | €2,310 | +€2,252 | +3903.5% |
| Other amounts payable | 47/48 | €526 | €286 | -€240 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €672 | +€38 | +6.0% |
| Other operating charges | 640/8 | €676 | €659 | -€17 | -2.5% |
| Gross operating margin | 9900 | €16,219 | €19,002 | +€2,784 | +17.2% |
| Operating profit (loss) | 9901 | €14,909 | €17,672 | +€2,763 | +18.5% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €3,338 | €2,508 | -€830 | -24.9% |
| Recurring financial charges | 65 | €3,338 | €2,508 | -€830 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €11,571 | €15,166 | +€3,595 | +31.1% |
| Income taxes | 67/77 | €3,643 | €3,884 | +€241 | +6.6% |
| Profit (loss) for the period | 9904 | €7,928 | €11,282 | +€3,354 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,928 | €11,282 | +€3,354 | +42.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.