JPLCONSULT: what changed
Two fiscal 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.
JPLCONSULT
Largest movements
- Cash +€26,613
up €26,613 (+8.8%), from €302,724 to €329,337
mainly Tax, wage and social debts (+€16,655) and Receivables within one year (+€12,817)
- Receivables within one year -€12,817
down €12,817 (-73.2%), from €17,514 to €4,697
of which Trade receivables: -€12,817
- Reserves +€18,550
up €18,550 (+6.6%), from €282,000 to €300,550
- Tax, wage and social debts +€16,655
up €16,655 (+316.8%), from €5,258 to €21,913
- Advances received -€15,509
no longer reported in 2025 (was €15,509)
- Contributions -€6,050
down €6,050 (-97.6%), from €6,200 to €150
- Gross operating margin -€44,533
down €44,533 (-61.7%), from €72,197 to €27,664
- Taxes -€12,339
down €12,339 (-54.3%), from €22,703 to €10,364
- Depreciation -€3,256
down €3,256 (-93.5%), from €3,481 to €225
- Other operating charges +€2,796
up €2,796 (+208.7%), from €1,340 to €4,136
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 | €325,191 | €336,848 | +€11,657 | +3.6% |
| Fixed assets | 21/28 | €4,953 | €2,813 | -€2,140 | -43.2% |
| Tangible fixed assets | 22/27 | €4,953 | €2,813 | -€2,140 | -43.2% |
| Furniture and vehicles | 24 | €4,953 | €2,813 | -€2,140 | -43.2% |
| Current assets | 29/58 | €320,238 | €334,035 | +€13,797 | +4.3% |
| Amounts receivable within one year | 40/41 | €17,514 | €4,697 | -€12,817 | -73.2% |
| Trade receivables | 40 | €12,817 | - | -€12,817 | |
| Other amounts receivable | 41 | €4,697 | €4,697 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €302,724 | €329,337 | +€26,613 | +8.8% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €325,191 | €336,848 | +€11,657 | +3.6% |
| Equity | 10/15 | €292,370 | €304,944 | +€12,574 | +4.3% |
| Contributions | 10/11 | €6,200 | €150 | -€6,050 | -97.6% |
| Reserves | 13 | €282,000 | €300,550 | +€18,550 | +6.6% |
| Distributable reserves | 133 | €282,000 | €300,550 | +€18,550 | +6.6% |
| Profit (loss) carried forward | 14 | €4,170 | €4,244 | +€74 | +1.8% |
| Amounts payable | 17/49 | €32,821 | €31,904 | -€917 | -2.8% |
| Amounts payable within one year | 42/48 | €32,821 | €31,904 | -€917 | -2.8% |
| Advances received on contracts in progress | 46 | €15,509 | - | -€15,509 | |
| Taxes, remuneration and social security | 45 | €5,258 | €21,913 | +€16,655 | +316.8% |
| Taxes | 450/3 | €5,258 | €21,913 | +€16,655 | +316.8% |
| Other amounts payable | 47/48 | €12,054 | €9,991 | -€2,063 | -17.1% |
| Non-recurring operating income | 76A | - | €6,115 | +€6,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,481 | €225 | -€3,256 | -93.5% |
| Other operating charges | 640/8 | €1,340 | €4,136 | +€2,796 | +208.7% |
| Gross operating margin | 9900 | €72,197 | €27,664 | -€44,533 | -61.7% |
| Operating profit (loss) | 9901 | €67,376 | €23,303 | -€44,073 | -65.4% |
| Financial charges | 65/66B | €186 | €365 | +€179 | +96.2% |
| Recurring financial charges | 65 | €186 | €365 | +€179 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €67,190 | €22,938 | -€44,252 | -65.9% |
| Income taxes | 67/77 | €22,703 | €10,364 | -€12,339 | -54.3% |
| Profit (loss) for the period | 9904 | €44,487 | €12,574 | -€31,913 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,487 | €12,574 | -€31,913 | -71.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.