JPR 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.
JPR CONSULT
Largest movements
- Receivables within one year +€21,928
up €21,928 (+14.5%), from €151,713 to €173,640
of which Trade receivables: +€24,000
- Reserves +€17,165
up €17,165 (+19.1%), from €89,726 to €106,891
- Other debts +€7,643
up €7,643 (+14.0%), from €54,625 to €62,268
- Tax, wage and social debts -€4,532
down €4,532 (-98.6%), from €4,597 to €65
- Gross operating margin +€38,946
up €38,946, from -€21,226 to €17,720
- Financial charges -€1,970
down €1,970 (-92.8%), from €2,122 to €152
- Other operating charges -€1,777
down €1,777 (-81.8%), from €2,173 to €396
- Taxes -€1,273
down €1,273 (-99.4%), from €1,280 to €7
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 | €154,060 | €174,412 | +€20,351 | +13.2% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €154,060 | €174,412 | +€20,351 | +13.2% |
| Amounts receivable within one year | 40/41 | €151,713 | €173,640 | +€21,928 | +14.5% |
| Trade receivables | 40 | €2,062 | €26,062 | +€24,000 | +1163.8% |
| Other amounts receivable | 41 | €149,651 | €147,578 | -€2,072 | -1.4% |
| Cash at bank and in hand | 54/58 | €1,021 | €220 | -€800 | -78.4% |
| Deferred charges and accrued income | 490/1 | €1,327 | €551 | -€776 | -58.5% |
| Total equity and liabilities | 10/49 | €154,060 | €174,412 | +€20,351 | +13.2% |
| Equity | 10/15 | €92,726 | €109,891 | +€17,165 | +18.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €89,726 | €106,891 | +€17,165 | +19.1% |
| Distributable reserves | 133 | €89,726 | €106,891 | +€17,165 | +19.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €61,334 | €64,520 | +€3,186 | +5.2% |
| Amounts payable within one year | 42/48 | €60,947 | €64,520 | +€3,573 | +5.9% |
| Trade debts | 44 | €1,725 | €2,187 | +€462 | +26.8% |
| Suppliers | 440/4 | €1,725 | €2,187 | +€462 | +26.8% |
| Taxes, remuneration and social security | 45 | €4,597 | €65 | -€4,532 | -98.6% |
| Taxes | 450/3 | €4,597 | €65 | -€4,532 | -98.6% |
| Other amounts payable | 47/48 | €54,625 | €62,268 | +€7,643 | +14.0% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | - | -€76 | |
| Other operating charges | 640/8 | €2,173 | €396 | -€1,777 | -81.8% |
| Gross operating margin | 9900 | -€21,226 | €17,720 | +€38,946 | |
| Operating profit (loss) | 9901 | -€23,476 | €17,324 | +€40,800 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,122 | €152 | -€1,970 | -92.8% |
| Recurring financial charges | 65 | €2,122 | €152 | -€1,970 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,598 | €17,172 | +€42,770 | |
| Income taxes | 67/77 | €1,280 | €7 | -€1,273 | -99.4% |
| Profit (loss) for the period | 9904 | -€26,877 | €17,165 | +€44,043 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,877 | €17,165 | +€44,043 |
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 10 October 2026 via checked.be.