JP VIESLET CONCEPTS: 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 VIESLET CONCEPTS
Largest movements
- Cash +€43,343
up €43,343 (+679%), from €6,385 to €49,728
mainly Other debts (+€55,906) and Net result for the year (+€18,891)
- Intangible fixed assets +€36,539
new in 2025: €36,539
- Receivables within one year +€12,860
up €12,860 (+72.0%), from €17,869 to €30,729
of which Trade receivables: +€14,628
- Financial fixed assets -€3,862
down €3,862 (-89.6%), from €4,312 to €450
- Other debts +€55,906
up €55,906 (+754%), from €7,416 to €63,322
- Reserves +€18,891
up €18,891 (+164%), from €11,551 to €30,442
- Accrued charges and deferred income +€9,375
new in 2025: €9,375
- Tax, wage and social debts +€7,320
up €7,320 (+151%), from €4,848 to €12,168
- Trade debts -€1,532
down €1,532 (-36.4%), from €4,211 to €2,679
- Gross operating margin +€16,157
up €16,157 (+153%), from €10,560 to €26,717
- Depreciation +€4,273
up €4,273 (+6,104%), from €70 to €4,343
- Financial income +€296
up €296 (+673%), from €44 to €340
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 | €30,026 | €119,986 | +€89,960 | +300% |
| Fixed assets | 21/28 | €5,772 | €39,529 | +€33,757 | +585% |
| Intangible fixed assets | 21 | - | €36,539 | +€36,539 | |
| Tangible fixed assets | 22/27 | €1,460 | €2,540 | +€1,080 | +74.0% |
| Plant, machinery and equipment | 23 | - | €1,590 | +€1,590 | |
| Furniture and vehicles | 24 | €1,460 | €950 | -€510 | -34.9% |
| Financial fixed assets | 28 | €4,312 | €450 | -€3,862 | -89.6% |
| Current assets | 29/58 | €24,254 | €80,457 | +€56,203 | +232% |
| Amounts receivable within one year | 40/41 | €17,869 | €30,729 | +€12,860 | +72.0% |
| Trade receivables | 40 | €16,101 | €30,729 | +€14,628 | +90.9% |
| Other amounts receivable | 41 | €1,768 | - | -€1,768 | |
| Cash at bank and in hand | 54/58 | €6,385 | €49,728 | +€43,343 | +679% |
| Total equity and liabilities | 10/49 | €30,026 | €119,986 | +€89,960 | +300% |
| Equity | 10/15 | €13,551 | €32,442 | +€18,891 | +139% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,551 | €30,442 | +€18,891 | +164% |
| Distributable reserves | 133 | €11,551 | €30,442 | +€18,891 | +164% |
| Amounts payable | 17/49 | €16,475 | €87,544 | +€71,069 | +431% |
| Amounts payable within one year | 42/48 | €16,475 | €78,169 | +€61,694 | +374% |
| Trade debts | 44 | €4,211 | €2,679 | -€1,532 | -36.4% |
| Suppliers | 440/4 | €4,211 | €2,679 | -€1,532 | -36.4% |
| Taxes, remuneration and social security | 45 | €4,848 | €12,168 | +€7,320 | +151% |
| Taxes | 450/3 | €4,848 | €12,168 | +€7,320 | +151% |
| Other amounts payable | 47/48 | €7,416 | €63,322 | +€55,906 | +754% |
| Accrued charges and deferred income | 492/3 | - | €9,375 | +€9,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €4,343 | +€4,273 | +6,104% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | €10,560 | €26,717 | +€16,157 | +153% |
| Operating profit (loss) | 9901 | €10,390 | €22,374 | +€11,984 | +115% |
| Financial income | 75/76B | €44 | €340 | +€296 | +673% |
| Recurring financial income | 75 | €44 | €340 | +€296 | +673% |
| Financial charges | 65/66B | €44 | €47 | +€3 | +6.8% |
| Recurring financial charges | 65 | €44 | €47 | +€3 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €10,390 | €22,667 | +€12,277 | +118% |
| Income taxes | 67/77 | €3,633 | €3,776 | +€143 | +3.9% |
| Profit (loss) for the period | 9904 | €6,757 | €18,891 | +€12,134 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €6,757 | €18,891 | +€12,134 | +180% |
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 31 October 2026 via checked.be.