JP – IT Consultancy: 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 – IT Consultancy
Largest movements
- Cash +€17,579
up €17,579 (+69.1%), from €25,434 to €43,013
mainly Net result for the year (+€31,545) and Debts after one year (+€8,307)
- Tangible fixed assets +€15,841
up €15,841 (+73.3%), from €21,625 to €37,466
of which Other tangible fixed assets: +€16,958
- Deferred charges and accrued income +€1,923
up €1,923 (+177%), from €1,087 to €3,010
- Receivables within one year +€1,259
up €1,259 (+4.5%), from €28,075 to €29,335
of which Trade receivables: +€1,368
- Reserves +€31,545
up €31,545 (+131%), from €24,024 to €55,569
- Debts after one year +€8,307
up €8,307 (+135%), from €6,171 to €14,478
- Trade debts -€3,206
down €3,206 (-14.8%), from €21,720 to €18,514
- Gross operating margin +€12,408
up €12,408 (+33.6%), from €36,890 to €49,298
- Depreciation +€2,185
up €2,185 (+105%), from €2,081 to €4,266
- Taxes +€1,933
up €1,933 (+24.0%), from €8,064 to €9,997
- Financial charges -€1,107
down €1,107 (-31.2%), from €3,547 to €2,440
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 | €76,221 | €112,824 | +€36,603 | +48.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €21,625 | €37,466 | +€15,841 | +73.3% |
| Tangible fixed assets | 22/27 | €21,625 | €37,466 | +€15,841 | +73.3% |
| Plant, machinery and equipment | 23 | €1,479 | €788 | -€691 | -46.7% |
| Furniture and vehicles | 24 | €965 | €539 | -€427 | -44.2% |
| Other tangible fixed assets | 26 | €19,180 | €36,138 | +€16,958 | +88.4% |
| Current assets | 29/58 | €54,597 | €75,358 | +€20,762 | +38.0% |
| Amounts receivable within one year | 40/41 | €28,075 | €29,335 | +€1,259 | +4.5% |
| Trade receivables | 40 | €27,956 | €29,324 | +€1,368 | +4.9% |
| Other amounts receivable | 41 | €120 | €11 | -€109 | -90.8% |
| Cash at bank and in hand | 54/58 | €25,434 | €43,013 | +€17,579 | +69.1% |
| Deferred charges and accrued income | 490/1 | €1,087 | €3,010 | +€1,923 | +177% |
| Total equity and liabilities | 10/49 | €76,221 | €112,824 | +€36,603 | +48.0% |
| Equity | 10/15 | €27,524 | €59,069 | +€31,545 | +115% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €24,024 | €55,569 | +€31,545 | +131% |
| Distributable reserves | 133 | €24,024 | €55,569 | +€31,545 | +131% |
| Amounts payable | 17/49 | €48,697 | €53,755 | +€5,058 | +10.4% |
| Amounts payable after more than one year | 17 | €6,171 | €14,478 | +€8,307 | +135% |
| Financial debts | 170/4 | €6,171 | €14,478 | +€8,307 | +135% |
| Amounts payable within one year | 42/48 | €41,072 | €37,773 | -€3,299 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €2,614 | €2,693 | +€79 | +3.0% |
| Trade debts | 44 | €21,720 | €18,514 | -€3,206 | -14.8% |
| Suppliers | 440/4 | €21,720 | €18,514 | -€3,206 | -14.8% |
| Taxes, remuneration and social security | 45 | €15,739 | €14,685 | -€1,054 | -6.7% |
| Taxes | 450/3 | €15,739 | €14,685 | -€1,054 | -6.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €999 | €1,880 | +€881 | +88.2% |
| Accrued charges and deferred income | 492/3 | €1,453 | €1,503 | +€50 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,081 | €4,266 | +€2,185 | +105% |
| Other operating charges | 640/8 | €875 | €1,050 | +€176 | +20.1% |
| Gross operating margin | 9900 | €36,890 | €49,298 | +€12,408 | +33.6% |
| Operating profit (loss) | 9901 | €33,934 | €43,982 | +€10,047 | +29.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €3,547 | €2,440 | -€1,107 | -31.2% |
| Recurring financial charges | 65 | €3,547 | €2,440 | -€1,107 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €30,388 | €41,542 | +€11,154 | +36.7% |
| Income taxes | 67/77 | €8,064 | €9,997 | +€1,933 | +24.0% |
| Profit (loss) for the period | 9904 | €22,324 | €31,545 | +€9,221 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,324 | €31,545 | +€9,221 | +41.3% |
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 18 October 2026 via checked.be.