JPB Consulting Management: 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.
JPB Consulting Management
Largest movements
- Receivables within one year +€90,256
up €90,256 (+66.1%), from €136,528 to €226,784
of which Other amounts receivable: +€89,390
- Cash -€6,759
down €6,759 (-23.3%), from €29,047 to €22,288
mainly Receivables within one year (-€90,256) and Trade debts (-€3,437)
- Profit (loss) carried forward +€88,662
up €88,662 (+57.9%), from €153,128 to €241,791
- Trade debts -€3,437
down €3,437 (-98.8%), from €3,478 to €41
- Financial income +€7,171
up €7,171 (+774%), from €927 to €8,098
- Taxes +€2,107
up €2,107 (+9.0%), from €23,464 to €25,572
- Gross operating margin +€1,788
up €1,788 (+1.6%), from €108,785 to €110,574
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 | €196,476 | €280,899 | +€84,424 | +43.0% |
| Current assets | 29/58 | €196,476 | €280,899 | +€84,424 | +43.0% |
| Amounts receivable after more than one year | 29 | €30,900 | €31,827 | +€927 | +3.0% |
| Other amounts receivable | 291 | €30,900 | €31,827 | +€927 | +3.0% |
| Amounts receivable within one year | 40/41 | €136,528 | €226,784 | +€90,256 | +66.1% |
| Trade receivables | 40 | €48,901 | €49,767 | +€866 | +1.8% |
| Other amounts receivable | 41 | €87,627 | €177,017 | +€89,390 | +102% |
| Cash at bank and in hand | 54/58 | €29,047 | €22,288 | -€6,759 | -23.3% |
| Total equity and liabilities | 10/49 | €196,476 | €280,899 | +€84,424 | +43.0% |
| Equity | 10/15 | €163,128 | €251,791 | +€88,662 | +54.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,128 | €241,791 | +€88,662 | +57.9% |
| Amounts payable | 17/49 | €33,347 | €29,109 | -€4,239 | -12.7% |
| Amounts payable within one year | 42/48 | €33,347 | €29,109 | -€4,239 | -12.7% |
| Trade debts | 44 | €3,478 | €41 | -€3,437 | -98.8% |
| Suppliers | 440/4 | €3,478 | €41 | -€3,437 | -98.8% |
| Taxes, remuneration and social security | 45 | €29,869 | €29,068 | -€801 | -2.7% |
| Taxes | 450/3 | €29,869 | €29,068 | -€801 | -2.7% |
| Other operating charges | 640/8 | €193 | €259 | +€66 | +34.4% |
| Gross operating margin | 9900 | €108,785 | €110,574 | +€1,788 | +1.6% |
| Operating profit (loss) | 9901 | €108,592 | €110,314 | +€1,722 | +1.6% |
| Financial income | 75/76B | €927 | €8,098 | +€7,171 | +774% |
| Recurring financial income | 75 | €927 | €8,098 | +€7,171 | +774% |
| Financial charges | 65/66B | €3,738 | €4,178 | +€440 | +11.8% |
| Recurring financial charges | 65 | €3,738 | €4,178 | +€440 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €105,781 | €114,234 | +€8,453 | +8.0% |
| Income taxes | 67/77 | €23,464 | €25,572 | +€2,107 | +9.0% |
| Profit (loss) for the period | 9904 | €82,317 | €88,662 | +€6,345 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €82,317 | €88,662 | +€6,345 | +7.7% |
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 22 October 2026 via checked.be.