JP DUCARME 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 DUCARME CONSULTING
Largest movements
- Cash +€24,213
up €24,213 (+20.3%), from €119,555 to €143,768
mainly Receivables within one year (+€16,183) and Depreciation (+€13,954)
- Receivables within one year -€16,183
down €16,183 (-68.3%), from €23,707 to €7,524
of which Trade receivables: -€10,756
- Tangible fixed assets -€13,954
down €13,954 (-25.3%), from €55,248 to €41,295
- Deferred charges and accrued income +€5,049
up €5,049 (+150%), from €3,377 to €8,426
- Profit (loss) carried forward -€4,647
down €4,647 (-13.8%), from €33,633 to €28,986
- Trade debts +€3,760
up €3,760 (+451%), from €834 to €4,593
- Gross operating margin -€8,057
down €8,057 (-41.9%), from €19,211 to €11,154
- Other operating charges -€3,886
down €3,886 (-77.5%), from €5,015 to €1,129
- Depreciation +€620
up €620 (+4.6%), from €13,334 to €13,954
- Taxes -€314
down €314 (-48.7%), from €645 to €331
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 | €201,887 | €201,012 | -€875 | -0.4% |
| Fixed assets | 21/28 | €55,248 | €41,295 | -€13,954 | -25.3% |
| Tangible fixed assets | 22/27 | €55,248 | €41,295 | -€13,954 | -25.3% |
| Furniture and vehicles | 24 | €55,248 | €41,295 | -€13,954 | -25.3% |
| Current assets | 29/58 | €146,638 | €159,717 | +€13,079 | +8.9% |
| Amounts receivable within one year | 40/41 | €23,707 | €7,524 | -€16,183 | -68.3% |
| Trade receivables | 40 | €10,756 | - | -€10,756 | |
| Other amounts receivable | 41 | €12,951 | €7,524 | -€5,427 | -41.9% |
| Cash at bank and in hand | 54/58 | €119,555 | €143,768 | +€24,213 | +20.3% |
| Deferred charges and accrued income | 490/1 | €3,377 | €8,426 | +€5,049 | +150% |
| Total equity and liabilities | 10/49 | €201,887 | €201,012 | -€875 | -0.4% |
| Equity | 10/15 | €197,651 | €193,004 | -€4,647 | -2.4% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €151,418 | €151,418 | = | 0.0% |
| 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 | €149,558 | €149,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,633 | €28,986 | -€4,647 | -13.8% |
| Amounts payable | 17/49 | €4,235 | €8,008 | +€3,773 | +89.1% |
| Amounts payable within one year | 42/48 | €4,109 | €7,864 | +€3,755 | +91.4% |
| Trade debts | 44 | €834 | €4,593 | +€3,760 | +451% |
| Suppliers | 440/4 | €834 | €4,593 | +€3,760 | +451% |
| Taxes, remuneration and social security | 45 | €2,330 | €2,325 | -€5 | -0.2% |
| Taxes | 450/3 | €2,330 | €2,325 | -€5 | -0.2% |
| Other amounts payable | 47/48 | €946 | €946 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €126 | €144 | +€18 | +14.2% |
| Non-recurring operating income | 76A | €6,757 | - | -€6,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,334 | €13,954 | +€620 | +4.6% |
| Other operating charges | 640/8 | €5,015 | €1,129 | -€3,886 | -77.5% |
| Gross operating margin | 9900 | €19,211 | €11,154 | -€8,057 | -41.9% |
| Operating profit (loss) | 9901 | €862 | -€3,929 | -€4,791 | |
| Financial charges | 65/66B | €294 | €387 | +€93 | +31.6% |
| Recurring financial charges | 65 | €294 | €387 | +€93 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €568 | -€4,316 | -€4,884 | |
| Income taxes | 67/77 | €645 | €331 | -€314 | -48.7% |
| Profit (loss) for the period | 9904 | -€77 | -€4,647 | -€4,570 | -5,917% |
| Profit (loss) for the period to be appropriated | 9905 | -€77 | -€4,647 | -€4,570 | -5,917% |
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 25 October 2026 via checked.be.