JPRoisin: 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.
What changed
JPRoisin
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€46,360
2024 · €41,570+€4,790
Equity
€262,251
2024 · €251,605+€10,646
Cash
€17,562
2024 · €25,377-€7,815
Balance sheet total
€860,520
2024 · €907,457-€46,937
Largest movements
Assets
- Tangible fixed assets -€37,082
down €37,082 (-4.3%), from €860,904 to €823,822
of which Land and buildings: -€32,699
Equity and liabilities
- Debts after one year -€53,069
down €53,069 (-10.0%), from €530,458 to €477,389
- Tax, wage and social debts -€13,946
down €13,946 (-26.2%), from €53,235 to €39,289
- Profit (loss) carried forward +€13,306
up €13,306 (+8.9%), from €149,086 to €162,392
Income statement
- Gross operating margin +€4,830
up €4,830 (+4.2%), from €114,114 to €118,944
- Taxes +€1,717
up €1,717 (+13.3%), from €12,943 to €14,660
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.
Result 2024
€41,570
Gross operating margin
+€4,830
Depreciation
+€1,117
Other operating charges
-€521
Financial charges
+€1,081
Taxes
-€1,717
Result 2025
€46,360
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.
From operations
+€87,698
Investment
-€7,800
Financing
-€87,713
Cash 2024
€25,377
From operations (derived)
+€87,698
Net result for the year
+€46,360
Depreciation
+€44,882
Receivables within one year
+€2,191
Deferred charges and accrued income
-€151
Provisions
-€665
Trade debts
+€5,215
Tax, wage and social debts
-€13,946
Other debts
+€3,812
Investment (derived)
-€7,800
Investment in fixed assets (net)
-€7,800
Financing
-€87,713
Debts after one year
-€53,069
Current portion of long-term debt
+€1,070
Contributions, distributions and other
-€35,714
Cash 2025
€17,562
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €907,457 | €860,520 | -€46,937 | -5.2% |
| Fixed assets | 21/28 | €860,904 | €823,822 | -€37,082 | -4.3% |
| Tangible fixed assets | 22/27 | €860,904 | €823,822 | -€37,082 | -4.3% |
| Land and buildings | 22 | €823,077 | €790,378 | -€32,699 | -4.0% |
| Furniture and vehicles | 24 | €37,827 | €33,444 | -€4,383 | -11.6% |
| Current assets | 29/58 | €46,553 | €36,698 | -€9,855 | -21.2% |
| Amounts receivable within one year | 40/41 | €20,099 | €17,908 | -€2,191 | -10.9% |
| Trade receivables | 40 | €19,784 | €17,908 | -€1,876 | -9.5% |
| Other amounts receivable | 41 | €315 | - | -€315 | |
| Cash at bank and in hand | 54/58 | €25,377 | €17,562 | -€7,815 | -30.8% |
| Deferred charges and accrued income | 490/1 | €1,077 | €1,228 | +€151 | +14.0% |
| Total equity and liabilities | 10/49 | €907,457 | €860,520 | -€46,937 | -5.2% |
| Equity | 10/15 | €251,605 | €262,251 | +€10,646 | +4.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €94,459 | €91,799 | -€2,660 | -2.8% |
| Tax-exempt reserves | 132 | €94,459 | €91,799 | -€2,660 | -2.8% |
| Profit (loss) carried forward | 14 | €149,086 | €162,392 | +€13,306 | +8.9% |
| Provisions and deferred taxes | 16 | €19,283 | €18,618 | -€665 | -3.4% |
| Deferred taxes | 168 | €19,283 | €18,618 | -€665 | -3.4% |
| Amounts payable | 17/49 | €636,569 | €579,651 | -€56,918 | -8.9% |
| Amounts payable after more than one year | 17 | €530,458 | €477,389 | -€53,069 | -10.0% |
| Financial debts | 170/4 | €530,458 | €477,389 | -€53,069 | -10.0% |
| Amounts payable within one year | 42/48 | €106,111 | €102,262 | -€3,849 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €51,999 | €53,069 | +€1,070 | +2.1% |
| Trade debts | 44 | €877 | €6,092 | +€5,215 | +594.6% |
| Suppliers | 440/4 | €877 | €6,092 | +€5,215 | +594.6% |
| Taxes, remuneration and social security | 45 | €53,235 | €39,289 | -€13,946 | -26.2% |
| Taxes | 450/3 | €53,235 | €39,289 | -€13,946 | -26.2% |
| Other amounts payable | 47/48 | - | €3,812 | +€3,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,999 | €44,882 | -€1,117 | -2.4% |
| Other operating charges | 640/8 | €3,952 | €4,473 | +€521 | +13.2% |
| Gross operating margin | 9900 | €114,114 | €118,944 | +€4,830 | +4.2% |
| Operating profit (loss) | 9901 | €64,163 | €69,589 | +€5,426 | +8.5% |
| Financial charges | 65/66B | €10,315 | €9,234 | -€1,081 | -10.5% |
| Recurring financial charges | 65 | €10,315 | €9,234 | -€1,081 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €53,848 | €60,355 | +€6,507 | +12.1% |
| Transfer from deferred taxes | 780 | €665 | €665 | = | 0.0% |
| Income taxes | 67/77 | €12,943 | €14,660 | +€1,717 | +13.3% |
| Profit (loss) for the period | 9904 | €41,570 | €46,360 | +€4,790 | +11.5% |
| Transfer from tax-exempt reserves | 789 | €2,660 | €2,660 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,230 | €49,020 | +€4,790 | +10.8% |
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 12 October 2026 via checked.be.