JP PROPERTY & 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 PROPERTY & CONSULTANCY
Largest movements
- Cash -€37,033
down €37,033 (-44.0%), from €84,132 to €47,100
mainly Net result for the year (-€33,942) and Tax, wage and social debts (-€18,110)
- Tangible fixed assets -€15,052
down €15,052 (-41.6%), from €36,175 to €21,124
of which Furniture and vehicles: -€15,279
- Profit (loss) carried forward -€33,942
down €33,942 (-87.5%), from -€38,794 to -€72,736
- Tax, wage and social debts -€18,110
down €18,110 (-94.4%), from €19,190 to €1,080
- Other debts -€1,560
down €1,560 (-8.0%), from €19,485 to €17,925
- Gross operating margin +€5,400
up €5,400 (+27.2%), from -€19,839 to -€14,438
- Other operating charges +€337
up €337 (+51.9%), from €650 to €987
- Depreciation -€256
down €256 (-1.4%), from €17,860 to €17,603
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 | €124,841 | €71,919 | -€52,923 | -42.4% |
| Fixed assets | 21/28 | €36,175 | €21,124 | -€15,052 | -41.6% |
| Tangible fixed assets | 22/27 | €36,175 | €21,124 | -€15,052 | -41.6% |
| Plant, machinery and equipment | 23 | €2,813 | €3,040 | +€227 | +8.1% |
| Furniture and vehicles | 24 | €33,363 | €18,084 | -€15,279 | -45.8% |
| Current assets | 29/58 | €88,666 | €50,795 | -€37,871 | -42.7% |
| Amounts receivable within one year | 40/41 | €3,183 | €2,670 | -€512 | -16.1% |
| Trade receivables | 40 | €2,173 | €2,670 | +€498 | +22.9% |
| Other amounts receivable | 41 | €1,010 | - | -€1,010 | |
| Cash at bank and in hand | 54/58 | €84,132 | €47,100 | -€37,033 | -44.0% |
| Deferred charges and accrued income | 490/1 | €1,351 | €1,025 | -€326 | -24.1% |
| Total equity and liabilities | 10/49 | €124,841 | €71,919 | -€52,923 | -42.4% |
| Equity | 10/15 | €85,348 | €51,406 | -€33,942 | -39.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €119,143 | €119,143 | = | 0.0% |
| Distributable reserves | 133 | €119,143 | €119,143 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,794 | -€72,736 | -€33,942 | -87.5% |
| Amounts payable | 17/49 | €39,493 | €20,512 | -€18,981 | -48.1% |
| Amounts payable within one year | 42/48 | €39,493 | €20,512 | -€18,981 | -48.1% |
| Trade debts | 44 | €818 | €1,507 | +€689 | +84.2% |
| Suppliers | 440/4 | €818 | €1,507 | +€689 | +84.2% |
| Taxes, remuneration and social security | 45 | €19,190 | €1,080 | -€18,110 | -94.4% |
| Taxes | 450/3 | €19,190 | €1,080 | -€18,110 | -94.4% |
| Other amounts payable | 47/48 | €19,485 | €17,925 | -€1,560 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,860 | €17,603 | -€256 | -1.4% |
| Other operating charges | 640/8 | €650 | €987 | +€337 | +51.9% |
| Non-recurring operating charges | 66A | - | €405 | +€405 | |
| Gross operating margin | 9900 | -€19,839 | -€14,438 | +€5,400 | +27.2% |
| Operating profit (loss) | 9901 | -€38,348 | -€33,434 | +€4,914 | +12.8% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100.0% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100.0% |
| Financial charges | 65/66B | €240 | €283 | +€43 | +17.8% |
| Recurring financial charges | 65 | €240 | €283 | +€43 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,568 | -€33,717 | +€4,851 | +12.6% |
| Income taxes | 67/77 | €226 | €225 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | -€38,794 | -€33,942 | +€4,852 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,794 | -€33,942 | +€4,852 | +12.5% |
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 28 October 2026 via checked.be.