JPP CONSULTING: 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.
JPP CONSULTING
Largest movements
- Cash -€37,241
down €37,241 (-25.3%), from €147,340 to €110,099
mainly Investment in fixed assets (net) (-€50,011) and Net result for the year (-€28,654)
- Tangible fixed assets +€30,214
up €30,214 (+47.2%), from €63,982 to €94,196
of which Furniture and vehicles: +€32,598
- Receivables within one year -€27,334
down €27,334 (-75.7%), from €36,089 to €8,755
of which Trade receivables: -€15,653
- Profit (loss) carried forward -€28,654
down €28,654 (-39.9%), from -€71,785 to -€100,439
- Gross operating margin +€30,603
up €30,603, from -€28,393 to €2,210
- Depreciation +€7,579
up €7,579 (+62.0%), from €12,218 to €19,798
- Other operating charges -€1,523
down €1,523 (-47.5%), from €3,204 to €1,682
- Financial income -€831
down €831 (-41.0%), from €2,025 to €1,194
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 | €720,096 | €691,252 | -€28,844 | -4.0% |
| Fixed assets | 21/28 | €536,248 | €566,462 | +€30,214 | +5.6% |
| Tangible fixed assets | 22/27 | €63,982 | €94,196 | +€30,214 | +47.2% |
| Furniture and vehicles | 24 | €46,722 | €79,320 | +€32,598 | +69.8% |
| Other tangible fixed assets | 26 | €17,260 | €14,876 | -€2,384 | -13.8% |
| Financial fixed assets | 28 | €472,266 | €472,266 | = | 0.0% |
| Current assets | 29/58 | €183,848 | €124,790 | -€59,058 | -32.1% |
| Amounts receivable within one year | 40/41 | €36,089 | €8,755 | -€27,334 | -75.7% |
| Trade receivables | 40 | €15,653 | €0 | -€15,653 | -100.0% |
| Other amounts receivable | 41 | €20,436 | €8,755 | -€11,681 | -57.2% |
| Cash at bank and in hand | 54/58 | €147,340 | €110,099 | -€37,241 | -25.3% |
| Deferred charges and accrued income | 490/1 | €419 | €5,935 | +€5,517 | +1317.3% |
| Total equity and liabilities | 10/49 | €720,096 | €691,252 | -€28,844 | -4.0% |
| Equity | 10/15 | €719,149 | €690,495 | -€28,654 | -4.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €780,934 | €780,934 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,510 | €15,510 | = | 0.0% |
| Distributable reserves | 133 | €765,424 | €765,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,785 | -€100,439 | -€28,654 | -39.9% |
| Amounts payable | 17/49 | €947 | €757 | -€190 | -20.1% |
| Amounts payable within one year | 42/48 | €947 | €757 | -€190 | -20.1% |
| Trade debts | 44 | €247 | €678 | +€431 | +174.9% |
| Suppliers | 440/4 | €247 | €678 | +€431 | +174.9% |
| Taxes, remuneration and social security | 45 | €701 | €79 | -€621 | -88.7% |
| Taxes | 450/3 | €701 | €79 | -€621 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,218 | €19,798 | +€7,579 | +62.0% |
| Other operating charges | 640/8 | €3,204 | €1,682 | -€1,523 | -47.5% |
| Non-recurring operating charges | 66A | - | €9,153 | +€9,153 | |
| Gross operating margin | 9900 | -€28,393 | €2,210 | +€30,603 | |
| Operating profit (loss) | 9901 | -€43,816 | -€28,422 | +€15,394 | +35.1% |
| Financial income | 75/76B | €2,025 | €1,194 | -€831 | -41.0% |
| Recurring financial income | 75 | €2,025 | €1,194 | -€831 | -41.0% |
| Financial charges | 65/66B | €423 | €476 | +€53 | +12.4% |
| Recurring financial charges | 65 | €423 | €476 | +€53 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | -€42,214 | -€27,704 | +€14,510 | +34.4% |
| Income taxes | 67/77 | €776 | €950 | +€174 | +22.5% |
| Profit (loss) for the period | 9904 | -€42,990 | -€28,654 | +€14,336 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,990 | -€28,654 | +€14,336 | +33.3% |
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 8 October 2026 via checked.be.