JP Consulting: 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 Consulting
Largest movements
- Cash -€199,511
down €199,511 (-95.0%), from €210,055 to €10,545
mainly Contributions, distributions and other (-€151,147) and Receivables within one year (-€60,992)
- Receivables within one year +€60,992
up €60,992 (+212.1%), from €28,761 to €89,753
of which Other amounts receivable: +€37,783
- Receivables after one year +€57,000
new in 2025: €57,000
- Tangible fixed assets +€17,226
up €17,226 (+201.7%), from €8,540 to €25,766
of which Furniture and vehicles: +€18,920
- Deferred charges and accrued income +€3,699
up €3,699 (+75.1%), from €4,927 to €8,625
- Contributions -€106,560
down €106,560 (-89.6%), from €118,960 to €12,400
- Reserves +€39,923
up €39,923 (+39.7%), from €100,513 to €140,435
of which Distributable reserves: +€39,923
- Trade debts -€17,837
down €17,837 (-97.5%), from €18,303 to €467
- Other debts +€13,376
new in 2025: €13,376
- Tax, wage and social debts +€10,532
up €10,532 (+72.7%), from €14,479 to €25,011
- Other operating charges +€18,047
up €18,047 (+988.7%), from €1,825 to €19,872
- Taxes +€14,678
up €14,678 (+65.9%), from €22,288 to €36,966
- Gross operating margin -€10,461
down €10,461 (-6.4%), from €162,540 to €152,079
- Depreciation +€3,088
up €3,088 (+123.3%), from €2,505 to €5,593
- Financial charges +€2,911
up €2,911 (+97.7%), from €2,980 to €5,891
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 | €252,282 | €191,689 | -€60,593 | -24.0% |
| Fixed assets | 21/28 | €8,540 | €25,766 | +€17,226 | +201.7% |
| Tangible fixed assets | 22/27 | €8,540 | €25,766 | +€17,226 | +201.7% |
| Land and buildings | 22 | €1,854 | €841 | -€1,013 | -54.7% |
| Plant, machinery and equipment | 23 | €1,758 | €1,077 | -€680 | -38.7% |
| Furniture and vehicles | 24 | €4,928 | €23,848 | +€18,920 | +383.9% |
| Current assets | 29/58 | €243,742 | €165,923 | -€77,819 | -31.9% |
| Amounts receivable after more than one year | 29 | - | €57,000 | +€57,000 | |
| Other amounts receivable | 291 | - | €57,000 | +€57,000 | |
| Amounts receivable within one year | 40/41 | €28,761 | €89,753 | +€60,992 | +212.1% |
| Trade receivables | 40 | €5,893 | €29,102 | +€23,209 | +393.8% |
| Other amounts receivable | 41 | €22,867 | €60,651 | +€37,783 | +165.2% |
| Cash at bank and in hand | 54/58 | €210,055 | €10,545 | -€199,511 | -95.0% |
| Deferred charges and accrued income | 490/1 | €4,927 | €8,625 | +€3,699 | +75.1% |
| Total equity and liabilities | 10/49 | €252,282 | €191,689 | -€60,593 | -24.0% |
| Equity | 10/15 | €219,473 | €152,835 | -€66,637 | -30.4% |
| Contributions | 10/11 | €118,960 | €12,400 | -€106,560 | -89.6% |
| Reserves | 13 | €100,513 | €140,435 | +€39,923 | +39.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €98,658 | €138,580 | +€39,923 | +40.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,809 | €38,854 | +€6,045 | +18.4% |
| Amounts payable within one year | 42/48 | €32,782 | €38,854 | +€6,071 | +18.5% |
| Trade debts | 44 | €18,303 | €467 | -€17,837 | -97.5% |
| Suppliers | 440/4 | €18,303 | €467 | -€17,837 | -97.5% |
| Taxes, remuneration and social security | 45 | €14,479 | €25,011 | +€10,532 | +72.7% |
| Taxes | 450/3 | €14,479 | €25,011 | +€10,532 | +72.7% |
| Other amounts payable | 47/48 | - | €13,376 | +€13,376 | |
| Accrued charges and deferred income | 492/3 | €27 | €0 | -€27 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,505 | €5,593 | +€3,088 | +123.3% |
| Other operating charges | 640/8 | €1,825 | €19,872 | +€18,047 | +988.7% |
| Gross operating margin | 9900 | €162,540 | €152,079 | -€10,461 | -6.4% |
| Operating profit (loss) | 9901 | €158,210 | €126,614 | -€31,596 | -20.0% |
| Financial income | 75/76B | €94 | €752 | +€658 | +702.4% |
| Recurring financial income | 75 | €94 | €752 | +€658 | +702.4% |
| Financial charges | 65/66B | €2,980 | €5,891 | +€2,911 | +97.7% |
| Recurring financial charges | 65 | €2,980 | €5,891 | +€2,911 | +97.7% |
| Profit (loss) for the period before taxes | 9903 | €155,324 | €121,476 | -€33,848 | -21.8% |
| Income taxes | 67/77 | €22,288 | €36,966 | +€14,678 | +65.9% |
| Profit (loss) for the period | 9904 | €133,036 | €84,509 | -€48,527 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €133,036 | €84,509 | -€48,527 | -36.5% |
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 7 October 2026 via checked.be.