JP Foodconsult: 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 Foodconsult
Largest movements
- Cash -€78,863
down €78,863 (-19.3%), from €408,262 to €329,400
mainly Contributions, distributions and other (-€227,839) and Debts after one year (-€48,609)
- Tangible fixed assets -€59,208
down €59,208 (-9.2%), from €646,062 to €586,854
of which Land and buildings: -€32,639
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Reserves -€60,925
down €60,925 (-8.5%), from €713,387 to €652,463
of which Distributable reserves: -€60,925
- Profit (loss) carried forward -€55,593
down €55,593 (-100%), from €55,593 to €0
- Debts after one year -€48,609
down €48,609 (-61.4%), from €79,107 to €30,498
- Other debts -€30,494
down €30,494 (-18.8%), from €162,144 to €131,650
- Tax, wage and social debts +€14,415
up €14,415 (+126%), from €11,476 to €25,891
of which Taxes: +€16,915
- Gross operating margin +€94,521
up €94,521 (+47.1%), from €200,806 to €295,327
- Taxes +€30,735
up €30,735 (+161%), from €19,079 to €49,814
- Depreciation -€9,613
down €9,613 (-8.6%), from €111,353 to €101,740
- Write-downs +€5,300
new in 2026: €5,300
- Financial charges +€5,092
up €5,092 (+34.6%), from €14,701 to €19,793
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,141,221 | €959,850 | -€181,371 | -15.9% |
| Fixed assets | 21/28 | €646,062 | €586,854 | -€59,208 | -9.2% |
| Tangible fixed assets | 22/27 | €646,062 | €586,854 | -€59,208 | -9.2% |
| Land and buildings | 22 | €193,699 | €161,060 | -€32,639 | -16.9% |
| Plant, machinery and equipment | 23 | €442,507 | €415,356 | -€27,151 | -6.1% |
| Furniture and vehicles | 24 | €9,855 | €8,155 | -€1,701 | -17.3% |
| Assets under construction and advance payments | 27 | - | €2,283 | +€2,283 | |
| Current assets | 29/58 | €495,159 | €372,996 | -€122,163 | -24.7% |
| Amounts receivable within one year | 40/41 | €35,515 | €40,589 | +€5,074 | +14.3% |
| Trade receivables | 40 | €33,597 | €40,212 | +€6,615 | +19.7% |
| Other amounts receivable | 41 | €1,917 | €377 | -€1,541 | -80.4% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €408,262 | €329,400 | -€78,863 | -19.3% |
| Deferred charges and accrued income | 490/1 | €1,382 | €3,007 | +€1,626 | +118% |
| Total equity and liabilities | 10/49 | €1,141,221 | €959,850 | -€181,371 | -15.9% |
| Equity | 10/15 | €812,580 | €696,063 | -€116,517 | -14.3% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €713,387 | €652,463 | -€60,925 | -8.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €713,387 | €652,463 | -€60,925 | -8.5% |
| Profit (loss) carried forward | 14 | €55,593 | €0 | -€55,593 | -100% |
| Amounts payable | 17/49 | €328,641 | €263,787 | -€64,854 | -19.7% |
| Amounts payable after more than one year | 17 | €79,107 | €30,498 | -€48,609 | -61.4% |
| Financial debts | 170/4 | €79,107 | €30,498 | -€48,609 | -61.4% |
| Amounts payable within one year | 42/48 | €246,186 | €221,486 | -€24,700 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €57,229 | €48,609 | -€8,621 | -15.1% |
| Financial debts | 43 | - | €574 | +€574 | |
| Credit institutions | 430/8 | - | €574 | +€574 | |
| Trade debts | 44 | €15,336 | €14,762 | -€574 | -3.7% |
| Suppliers | 440/4 | €15,336 | €14,762 | -€574 | -3.7% |
| Taxes, remuneration and social security | 45 | €11,476 | €25,891 | +€14,415 | +126% |
| Taxes | 450/3 | €8,976 | €25,891 | +€16,915 | +188% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €162,144 | €131,650 | -€30,494 | -18.8% |
| Accrued charges and deferred income | 492/3 | €3,348 | €11,803 | +€8,455 | +253% |
| Non-recurring operating income | 76A | - | €48,131 | +€48,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,353 | €101,740 | -€9,613 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,300 | +€5,300 | |
| Other operating charges | 640/8 | €10,999 | €8,977 | -€2,022 | -18.4% |
| Gross operating margin | 9900 | €200,806 | €295,327 | +€94,521 | +47.1% |
| Operating profit (loss) | 9901 | €78,454 | €179,310 | +€100,856 | +129% |
| Financial income | 75/76B | €3,202 | €1,619 | -€1,583 | -49.4% |
| Recurring financial income | 75 | €3,202 | €1,619 | -€1,583 | -49.4% |
| Financial charges | 65/66B | €14,701 | €19,793 | +€5,092 | +34.6% |
| Recurring financial charges | 65 | €14,701 | €19,793 | +€5,092 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €66,956 | €161,136 | +€94,181 | +141% |
| Income taxes | 67/77 | €19,079 | €49,814 | +€30,735 | +161% |
| Profit (loss) for the period | 9904 | €47,876 | €111,322 | +€63,445 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €47,876 | €111,322 | +€63,445 | +133% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.