JPHM CONSULT: 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.
JPHM CONSULT
Largest movements
- Cash +€46,903
up €46,903 (+122.0%), from €38,446 to €85,349
mainly Net result for the year (+€37,483) and Depreciation (+€14,720)
- Tangible fixed assets -€12,152
down €12,152 (-24.8%), from €49,060 to €36,908
- Receivables within one year -€2,734
no longer reported in 2025 (was €2,734)
- Reserves +€35,400
up €35,400 (+70.2%), from €50,400 to €85,800
- Other debts -€9,451
down €9,451 (-89.5%), from €10,555 to €1,104
- Tax, wage and social debts +€5,566
up €5,566 (+2227.2%), from €250 to €5,816
- Trade debts -€1,250
down €1,250 (-61.6%), from €2,029 to €779
- Gross operating margin +€28,660
up €28,660 (+72.6%), from €39,452 to €68,112
- Taxes +€8,299
up €8,299 (+132.4%), from €6,266 to €14,565
- Depreciation +€834
up €834 (+6.0%), from €13,886 to €14,720
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.
Cash bridge derived
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 | €91,962 | €123,451 | +€31,489 | +34.2% |
| Fixed assets | 21/28 | €49,060 | €36,908 | -€12,152 | -24.8% |
| Tangible fixed assets | 22/27 | €49,060 | €36,908 | -€12,152 | -24.8% |
| Furniture and vehicles | 24 | €49,060 | €36,908 | -€12,152 | -24.8% |
| Current assets | 29/58 | €42,902 | €86,543 | +€43,641 | +101.7% |
| Amounts receivable within one year | 40/41 | €2,734 | - | -€2,734 | |
| Other amounts receivable | 41 | €2,734 | - | -€2,734 | |
| Cash at bank and in hand | 54/58 | €38,446 | €85,349 | +€46,903 | +122.0% |
| Deferred charges and accrued income | 490/1 | €1,722 | €1,195 | -€527 | -30.6% |
| Total equity and liabilities | 10/49 | €91,962 | €123,451 | +€31,489 | +34.2% |
| Equity | 10/15 | €79,128 | €115,752 | +€36,624 | +46.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,400 | €85,800 | +€35,400 | +70.2% |
| Distributable reserves | 133 | €50,400 | €85,800 | +€35,400 | +70.2% |
| Profit (loss) carried forward | 14 | €23,728 | €24,952 | +€1,224 | +5.2% |
| Amounts payable | 17/49 | €12,834 | €7,699 | -€5,135 | -40.0% |
| Amounts payable within one year | 42/48 | €12,834 | €7,699 | -€5,135 | -40.0% |
| Trade debts | 44 | €2,029 | €779 | -€1,250 | -61.6% |
| Suppliers | 440/4 | €2,029 | €779 | -€1,250 | -61.6% |
| Taxes, remuneration and social security | 45 | €250 | €5,816 | +€5,566 | +2227.2% |
| Taxes | 450/3 | €250 | €5,816 | +€5,566 | +2227.2% |
| Other amounts payable | 47/48 | €10,555 | €1,104 | -€9,451 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,886 | €14,720 | +€834 | +6.0% |
| Other operating charges | 640/8 | €1,481 | €1,126 | -€355 | -24.0% |
| Gross operating margin | 9900 | €39,452 | €68,112 | +€28,660 | +72.6% |
| Operating profit (loss) | 9901 | €24,085 | €52,266 | +€28,181 | +117.0% |
| Financial income | 75/76B | €15 | €138 | +€123 | +822.8% |
| Recurring financial income | 75 | €15 | €138 | +€123 | +822.8% |
| Financial charges | 65/66B | €120 | €356 | +€236 | +196.3% |
| Recurring financial charges | 65 | €120 | €356 | +€236 | +196.3% |
| Profit (loss) for the period before taxes | 9903 | €23,980 | €52,048 | +€28,068 | +117.0% |
| Income taxes | 67/77 | €6,266 | €14,565 | +€8,299 | +132.4% |
| Profit (loss) for the period | 9904 | €17,714 | €37,483 | +€19,770 | +111.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,714 | €37,483 | +€19,770 | +111.6% |
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 12 October 2026 via checked.be.