JPdR 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.
JPdR Consulting
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Cash +€21,640
up €21,640 (+234%), from €9,245 to €30,884
mainly Net result for the year (+€29,471) and Receivables within one year (+€13,138)
- Receivables within one year -€13,138
down €13,138 (-72.1%), from €18,219 to €5,081
of which Trade receivables: -€13,969
- Tangible fixed assets +€1,051
new in 2025: €1,051
- Profit (loss) carried forward +€29,471
up €29,471 (+299%), from €9,841 to €39,312
- Tax, wage and social debts +€5,170
up €5,170 (+32.9%), from €15,724 to €20,894
- Gross operating margin +€24,847
up €24,847 (+191%), from €12,993 to €37,841
- Taxes +€5,849
up €5,849 (+186%), from €3,150 to €8,999
- Financial income +€808
up €808 (+2,300%), from €35 to €843
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 | €27,464 | €62,130 | +€34,666 | +126% |
| Fixed assets | 21/28 | - | €1,051 | +€1,051 | |
| Tangible fixed assets | 22/27 | - | €1,051 | +€1,051 | |
| Furniture and vehicles | 24 | - | €1,051 | +€1,051 | |
| Current assets | 29/58 | €27,464 | €61,079 | +€33,615 | +122% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €18,219 | €5,081 | -€13,138 | -72.1% |
| Trade receivables | 40 | €13,969 | - | -€13,969 | |
| Other amounts receivable | 41 | €4,250 | €5,081 | +€831 | +19.6% |
| Cash at bank and in hand | 54/58 | €9,245 | €30,884 | +€21,640 | +234% |
| Deferred charges and accrued income | 490/1 | - | €113 | +€113 | |
| Total equity and liabilities | 10/49 | €27,464 | €62,130 | +€34,666 | +126% |
| Equity | 10/15 | €10,841 | €40,312 | +€29,471 | +272% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,841 | €39,312 | +€29,471 | +299% |
| Amounts payable | 17/49 | €16,623 | €21,818 | +€5,195 | +31.3% |
| Amounts payable within one year | 42/48 | €16,623 | €21,818 | +€5,195 | +31.3% |
| Trade debts | 44 | €899 | €924 | +€25 | +2.7% |
| Suppliers | 440/4 | €899 | €924 | +€25 | +2.7% |
| Taxes, remuneration and social security | 45 | €15,724 | €20,894 | +€5,170 | +32.9% |
| Taxes | 450/3 | €15,724 | €20,894 | +€5,170 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €96 | +€96 | |
| Gross operating margin | 9900 | €12,993 | €37,841 | +€24,847 | +191% |
| Operating profit (loss) | 9901 | €12,993 | €37,744 | +€24,751 | +190% |
| Financial income | 75/76B | €35 | €843 | +€808 | +2,300% |
| Recurring financial income | 75 | €35 | €843 | +€808 | +2,300% |
| Financial charges | 65/66B | €37 | €118 | +€81 | +216% |
| Recurring financial charges | 65 | €37 | €118 | +€81 | +216% |
| Profit (loss) for the period before taxes | 9903 | €12,991 | €38,469 | +€25,478 | +196% |
| Income taxes | 67/77 | €3,150 | €8,999 | +€5,849 | +186% |
| Profit (loss) for the period | 9904 | €9,841 | €29,471 | +€19,630 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €9,841 | €29,471 | +€19,630 | +199% |
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 21 October 2026 via checked.be.