JP Construct Consultancy: what changed
JP Construct Consultancy
Largest movements
- Stocks and contracts +€27,467
up €27,467 (+84.9%), from €32,333 to €59,800
- Receivables within one year -€11,826
down €11,826 (-24.8%), from €47,744 to €35,919
of which Trade receivables: -€16,507
- Cash -€11,165
down €11,165 (-34.3%), from €32,520 to €21,355
mainly Contributions, distributions and other (-€30,000) and Stocks and contracts (-€27,467)
- Tangible fixed assets -€5,805
down €5,805 (-13.0%), from €44,584 to €38,779
of which Land and buildings: -€4,733
- Reserves -€29,799
down €29,799 (-15.3%), from €195,376 to €165,577
- Other debts +€28,500
new in 2025: €28,500
- Tax, wage and social debts -€6,886
down €6,886 (-28.3%), from €24,362 to €17,475
- Current portion of long-term debt +€4,655
new in 2025: €4,655
- Debts after one year +€3,178
new in 2025: €3,178
- Gross operating margin -€89,761
down €89,761 (-80.8%), from €111,097 to €21,336
- Taxes -€30,855
down €30,855 (-92.9%), from €33,213 to €2,358
- Depreciation +€2,528
up €2,528 (+18.8%), from €13,469 to €15,997
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,820 | €223,587 | -€1,233 | -0.5% |
| Fixed assets | 21/28 | €44,584 | €38,779 | -€5,805 | -13.0% |
| Tangible fixed assets | 22/27 | €44,584 | €38,779 | -€5,805 | -13.0% |
| Land and buildings | 22 | €20,481 | €15,749 | -€4,733 | -23.1% |
| Plant, machinery and equipment | 23 | €15,658 | €11,893 | -€3,765 | -24.0% |
| Furniture and vehicles | 24 | €8,445 | €11,137 | +€2,692 | +31.9% |
| Current assets | 29/58 | €180,237 | €184,808 | +€4,572 | +2.5% |
| Stocks and contracts in progress | 3 | €32,333 | €59,800 | +€27,467 | +84.9% |
| Stocks | 30/36 | €32,333 | €59,800 | +€27,467 | +84.9% |
| Amounts receivable within one year | 40/41 | €47,744 | €35,919 | -€11,826 | -24.8% |
| Trade receivables | 40 | €18,513 | €2,006 | -€16,507 | -89.2% |
| Other amounts receivable | 41 | €29,231 | €33,913 | +€4,682 | +16.0% |
| Current investments | 50/53 | €66,321 | €66,321 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,520 | €21,355 | -€11,165 | -34.3% |
| Deferred charges and accrued income | 490/1 | €1,318 | €1,414 | +€96 | +7.3% |
| Total equity and liabilities | 10/49 | €224,820 | €223,587 | -€1,233 | -0.5% |
| Equity | 10/15 | €198,376 | €168,577 | -€29,799 | -15.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €195,376 | €165,577 | -€29,799 | -15.3% |
| Distributable reserves | 133 | €195,376 | €165,577 | -€29,799 | -15.3% |
| Amounts payable | 17/49 | €26,444 | €55,010 | +€28,565 | +108% |
| Amounts payable after more than one year | 17 | - | €3,178 | +€3,178 | |
| Financial debts | 170/4 | - | €3,178 | +€3,178 | |
| Amounts payable within one year | 42/48 | €26,444 | €51,832 | +€25,388 | +96.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,655 | +€4,655 | |
| Trade debts | 44 | €2,083 | €1,202 | -€881 | -42.3% |
| Suppliers | 440/4 | €2,083 | €1,202 | -€881 | -42.3% |
| Taxes, remuneration and social security | 45 | €24,362 | €17,475 | -€6,886 | -28.3% |
| Taxes | 450/3 | €24,362 | €17,475 | -€6,886 | -28.3% |
| Other amounts payable | 47/48 | - | €28,500 | +€28,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,469 | €15,997 | +€2,528 | +18.8% |
| Other operating charges | 640/8 | €1,661 | €1,921 | +€259 | +15.6% |
| Gross operating margin | 9900 | €111,097 | €21,336 | -€89,761 | -80.8% |
| Operating profit (loss) | 9901 | €95,967 | €3,418 | -€92,548 | -96.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.7% |
| Financial charges | 65/66B | €1,004 | €859 | -€145 | -14.4% |
| Recurring financial charges | 65 | €1,004 | €859 | -€145 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €94,966 | €2,560 | -€92,406 | -97.3% |
| Income taxes | 67/77 | €33,213 | €2,358 | -€30,855 | -92.9% |
| Profit (loss) for the period | 9904 | €61,753 | €201 | -€61,552 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,753 | €201 | -€61,552 | -99.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.