JP CONSULTANT: 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 CONSULTANT
Largest movements
- Receivables within one year -€13,946
down €13,946 (-35.2%), from €39,608 to €25,662
of which Trade receivables: -€13,946
- Cash +€4,370
up €4,370 (+5.1%), from €86,479 to €90,849
mainly Receivables within one year (+€13,946) and Net result for the year (+€8,440)
- Reserves +€8,000
up €8,000 (+17.1%), from €46,860 to €54,860
of which Distributable reserves: +€8,000
- Trade debts -€7,981
down €7,981 (-82.2%), from €9,710 to €1,729
- Profit (loss) carried forward -€6,703
down €6,703 (-13.5%), from €49,528 to €42,825
- Tax, wage and social debts -€3,433
down €3,433 (-31.6%), from €10,879 to €7,445
- Gross operating margin -€25,343
down €25,343 (-62.7%), from €40,449 to €15,106
- Taxes -€6,946
down €6,946 (-57.2%), from €12,142 to €5,197
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 | €128,532 | €118,414 | -€10,118 | -7.9% |
| Fixed assets | 21/28 | €1,170 | €553 | -€616 | -52.7% |
| Tangible fixed assets | 22/27 | €1,170 | €553 | -€616 | -52.7% |
| Plant, machinery and equipment | 23 | €487 | €276 | -€212 | -43.4% |
| Furniture and vehicles | 24 | €682 | €278 | -€405 | -59.3% |
| Current assets | 29/58 | €127,363 | €117,861 | -€9,502 | -7.5% |
| Amounts receivable within one year | 40/41 | €39,608 | €25,662 | -€13,946 | -35.2% |
| Trade receivables | 40 | €32,832 | €18,886 | -€13,946 | -42.5% |
| Other amounts receivable | 41 | €6,776 | €6,776 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,479 | €90,849 | +€4,370 | +5.1% |
| Deferred charges and accrued income | 490/1 | €1,275 | €1,350 | +€75 | +5.8% |
| Total equity and liabilities | 10/49 | €128,532 | €118,414 | -€10,118 | -7.9% |
| Equity | 10/15 | €102,588 | €103,885 | +€1,297 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,860 | €54,860 | +€8,000 | +17.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €53,000 | +€8,000 | +17.8% |
| Profit (loss) carried forward | 14 | €49,528 | €42,825 | -€6,703 | -13.5% |
| Amounts payable | 17/49 | €25,944 | €14,529 | -€11,415 | -44.0% |
| Amounts payable within one year | 42/48 | €25,944 | €14,529 | -€11,415 | -44.0% |
| Trade debts | 44 | €9,710 | €1,729 | -€7,981 | -82.2% |
| Suppliers | 440/4 | €9,710 | €1,729 | -€7,981 | -82.2% |
| Taxes, remuneration and social security | 45 | €10,879 | €7,445 | -€3,433 | -31.6% |
| Taxes | 450/3 | €10,879 | €7,445 | -€3,433 | -31.6% |
| Other amounts payable | 47/48 | €5,355 | €5,355 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €616 | -€266 | -30.1% |
| Other operating charges | 640/8 | €734 | €754 | +€20 | +2.7% |
| Gross operating margin | 9900 | €40,449 | €15,106 | -€25,343 | -62.7% |
| Operating profit (loss) | 9901 | €38,833 | €13,736 | -€25,097 | -64.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €107 | €100 | -€7 | -6.6% |
| Recurring financial charges | 65 | €107 | €100 | -€7 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €38,726 | €13,636 | -€25,090 | -64.8% |
| Income taxes | 67/77 | €12,142 | €5,197 | -€6,946 | -57.2% |
| Profit (loss) for the period | 9904 | €26,584 | €8,440 | -€18,145 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,584 | €8,440 | -€18,145 | -68.3% |
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 29 October 2026 via checked.be.