JPACG 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.
JPACG CONSULTING
Largest movements
- Receivables within one year -€40,480
down €40,480 (-72.3%), from €56,021 to €15,541
of which Other amounts receivable: -€50,765
- Receivables after one year +€25,000
up €25,000 (+7.4%), from €340,000 to €365,000
- Tangible fixed assets +€19,787
up €19,787 (+32.0%), from €61,929 to €81,716
of which Other tangible fixed assets: +€19,787
- Deferred charges and accrued income -€15,031
down €15,031 (-47.6%), from €31,600 to €16,570
- Cash +€6,627
up €6,627 (+16,243%), from €41 to €6,668
mainly Receivables within one year (+€40,480) and Net result for the year (+€38,123)
- Reserves -€17,510
down €17,510 (-5.2%), from €336,096 to €318,586
of which Distributable reserves: -€17,510
- Other debts +€16,581
up €16,581 (+45.7%), from €36,270 to €52,851
- Tax, wage and social debts -€13,231
down €13,231 (-32.3%), from €41,016 to €27,785
of which Taxes: -€10,081
- Trade debts +€8,364
up €8,364 (+157%), from €5,330 to €13,694
- Gross operating margin -€8,876
down €8,876 (-12.7%), from €69,810 to €60,933
- Other operating charges +€8,551
new in 2025: €8,551
- Taxes -€4,133
down €4,133 (-18.0%), from €22,997 to €18,865
- Financial charges -€2,217
down €2,217 (-39.7%), from €5,579 to €3,362
- Financial income -€1,762
down €1,762 (-16.3%), from €10,812 to €9,051
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 | €489,791 | €485,695 | -€4,096 | -0.8% |
| Fixed assets | 21/28 | €62,129 | €81,916 | +€19,787 | +31.8% |
| Tangible fixed assets | 22/27 | €61,929 | €81,716 | +€19,787 | +32.0% |
| Land and buildings | 22 | €60,911 | €60,911 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,018 | €20,805 | +€19,787 | +1,944% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €427,662 | €403,779 | -€23,883 | -5.6% |
| Amounts receivable after more than one year | 29 | €340,000 | €365,000 | +€25,000 | +7.4% |
| Other amounts receivable | 291 | €340,000 | €365,000 | +€25,000 | +7.4% |
| Amounts receivable within one year | 40/41 | €56,021 | €15,541 | -€40,480 | -72.3% |
| Trade receivables | 40 | - | €10,285 | +€10,285 | |
| Other amounts receivable | 41 | €56,021 | €5,256 | -€50,765 | -90.6% |
| Cash at bank and in hand | 54/58 | €41 | €6,668 | +€6,627 | +16,243% |
| Deferred charges and accrued income | 490/1 | €31,600 | €16,570 | -€15,031 | -47.6% |
| Total equity and liabilities | 10/49 | €489,791 | €485,695 | -€4,096 | -0.8% |
| Equity | 10/15 | €354,696 | €337,186 | -€17,510 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €336,096 | €318,586 | -€17,510 | -5.2% |
| 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 | €334,236 | €316,726 | -€17,510 | -5.2% |
| Provisions and deferred taxes | 16 | €52,478 | €52,478 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €52,478 | €52,478 | = | 0.0% |
| Pensions and similar obligations | 160 | €52,478 | €52,478 | = | 0.0% |
| Amounts payable | 17/49 | €82,616 | €96,030 | +€13,414 | +16.2% |
| Amounts payable within one year | 42/48 | €82,616 | €94,330 | +€11,714 | +14.2% |
| Trade debts | 44 | €5,330 | €13,694 | +€8,364 | +157% |
| Suppliers | 440/4 | €5,330 | €13,694 | +€8,364 | +157% |
| Taxes, remuneration and social security | 45 | €41,016 | €27,785 | -€13,231 | -32.3% |
| Taxes | 450/3 | €37,866 | €27,785 | -€10,081 | -26.6% |
| Remuneration and social security | 454/9 | €3,150 | - | -€3,150 | |
| Other amounts payable | 47/48 | €36,270 | €52,851 | +€16,581 | +45.7% |
| Accrued charges and deferred income | 492/3 | - | €1,700 | +€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €1,083 | +€474 | +77.8% |
| Other operating charges | 640/8 | - | €8,551 | +€8,551 | |
| Gross operating margin | 9900 | €69,810 | €60,933 | -€8,876 | -12.7% |
| Operating profit (loss) | 9901 | €69,201 | €51,299 | -€17,902 | -25.9% |
| Financial income | 75/76B | €10,812 | €9,051 | -€1,762 | -16.3% |
| Recurring financial income | 75 | €10,812 | €9,051 | -€1,762 | -16.3% |
| Financial charges | 65/66B | €5,579 | €3,362 | -€2,217 | -39.7% |
| Recurring financial charges | 65 | €5,579 | €3,362 | -€2,217 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €74,434 | €56,987 | -€17,447 | -23.4% |
| Income taxes | 67/77 | €22,997 | €18,865 | -€4,133 | -18.0% |
| Profit (loss) for the period | 9904 | €51,437 | €38,123 | -€13,314 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,437 | €38,123 | -€13,314 | -25.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.