JPS Consulting: 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.
JPS Consulting
Largest movements
- Tangible fixed assets +€57,837
up €57,837 (+235%), from €24,566 to €82,403
of which Furniture and vehicles: +€58,363
- Cash -€25,426
down €25,426 (-82.9%), from €30,684 to €5,258
mainly Investment in fixed assets (net) (-€65,342) and Deferred charges and accrued income (-€2,195)
- Receivables within one year -€19,187
down €19,187 (-100%), from €19,187 to €0
of which Trade receivables: -€13,312
- Deferred charges and accrued income +€2,195
up €2,195 (+52.9%), from €4,149 to €6,344
- Other debts +€6,312
new in 2025: €6,312
- Reserves +€5,444
up €5,444 (+12.1%), from €45,135 to €50,580
- Trade debts +€2,984
up €2,984 (+194%), from €1,538 to €4,522
- Gross operating margin -€46,243
down €46,243 (-59.8%), from €77,334 to €31,091
- Taxes -€14,145
down €14,145 (-67.9%), from €20,831 to €6,686
- Other operating charges +€8,162
up €8,162 (+425%), from €1,919 to €10,081
- Financial charges -€1,677
down €1,677 (-55.0%), from €3,052 to €1,375
- Depreciation +€1,095
up €1,095 (+17.1%), from €6,410 to €7,505
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.
Derived cash bridge
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 | €78,586 | €94,005 | +€15,419 | +19.6% |
| Fixed assets | 21/28 | €24,566 | €82,403 | +€57,837 | +235% |
| Tangible fixed assets | 22/27 | €24,566 | €82,403 | +€57,837 | +235% |
| Plant, machinery and equipment | 23 | €2,012 | €1,486 | -€526 | -26.1% |
| Furniture and vehicles | 24 | €22,554 | €80,917 | +€58,363 | +259% |
| Current assets | 29/58 | €54,020 | €11,602 | -€42,418 | -78.5% |
| Amounts receivable within one year | 40/41 | €19,187 | €0 | -€19,187 | -100% |
| Trade receivables | 40 | €13,312 | €0 | -€13,312 | -100% |
| Other amounts receivable | 41 | €5,874 | €0 | -€5,874 | -100% |
| Cash at bank and in hand | 54/58 | €30,684 | €5,258 | -€25,426 | -82.9% |
| Deferred charges and accrued income | 490/1 | €4,149 | €6,344 | +€2,195 | +52.9% |
| Total equity and liabilities | 10/49 | €78,586 | €94,005 | +€15,419 | +19.6% |
| Equity | 10/15 | €50,135 | €55,580 | +€5,444 | +10.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,135 | €50,580 | +€5,444 | +12.1% |
| Distributable reserves | 133 | €45,135 | €50,580 | +€5,444 | +12.1% |
| Amounts payable | 17/49 | €28,450 | €38,425 | +€9,975 | +35.1% |
| Amounts payable within one year | 42/48 | €28,450 | €38,425 | +€9,975 | +35.1% |
| Trade debts | 44 | €1,538 | €4,522 | +€2,984 | +194% |
| Suppliers | 440/4 | €1,538 | €4,522 | +€2,984 | +194% |
| Taxes, remuneration and social security | 45 | €26,913 | €27,591 | +€679 | +2.5% |
| Taxes | 450/3 | €26,913 | €27,591 | +€679 | +2.5% |
| Other amounts payable | 47/48 | - | €6,312 | +€6,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,410 | €7,505 | +€1,095 | +17.1% |
| Other operating charges | 640/8 | €1,919 | €10,081 | +€8,162 | +425% |
| Gross operating margin | 9900 | €77,334 | €31,091 | -€46,243 | -59.8% |
| Operating profit (loss) | 9901 | €69,005 | €13,505 | -€55,500 | -80.4% |
| Financial income | 75/76B | €13 | €0 | -€13 | -96.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -96.9% |
| Financial charges | 65/66B | €3,052 | €1,375 | -€1,677 | -55.0% |
| Recurring financial charges | 65 | €3,052 | €1,375 | -€1,677 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €65,966 | €12,131 | -€53,836 | -81.6% |
| Income taxes | 67/77 | €20,831 | €6,686 | -€14,145 | -67.9% |
| Profit (loss) for the period | 9904 | €45,135 | €5,444 | -€39,691 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,135 | €5,444 | -€39,691 | -87.9% |
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 20 October 2026 via checked.be.