JPS CONSULTING AND DEVELOPMENT: 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 AND DEVELOPMENT
Largest movements
- Receivables within one year -€140,566
down €140,566 (-51.3%), from €274,181 to €133,615
of which Other amounts receivable: -€145,929
- Cash -€66,892
down €66,892 (-88.9%), from €75,262 to €8,371
mainly Other debts (-€180,000) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€6,188
down €6,188 (-82.8%), from €7,477 to €1,289
- Other debts -€180,000
down €180,000 (-78.3%), from €230,000 to €50,000
- Tax, wage and social debts -€24,602
down €24,602 (-73.5%), from €33,455 to €8,853
of which Taxes: -€28,310
- Reserves -€20,000
down €20,000 (-21.8%), from €91,860 to €71,860
- Trade debts +€7,361
up €7,361 (+296%), from €2,486 to €9,847
- Staff costs +€8,260
up €8,260 (+339%), from €2,438 to €10,697
- Taxes -€5,934
down €5,934 (-32.5%), from €18,263 to €12,329
- Depreciation -€4,032
down €4,032 (-39.5%), from €10,220 to €6,188
- Financial income -€3,259
down €3,259 (-36.3%), from €8,968 to €5,709
- Gross operating margin -€1,121
down €1,121 (-2.0%), from €56,710 to €55,590
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 | €368,035 | €151,280 | -€216,755 | -58.9% |
| Fixed assets | 21/28 | €7,477 | €1,289 | -€6,188 | -82.8% |
| Tangible fixed assets | 22/27 | €7,477 | €1,289 | -€6,188 | -82.8% |
| Furniture and vehicles | 24 | €7,477 | €1,289 | -€6,188 | -82.8% |
| Current assets | 29/58 | €360,558 | €149,991 | -€210,567 | -58.4% |
| Amounts receivable within one year | 40/41 | €274,181 | €133,615 | -€140,566 | -51.3% |
| Trade receivables | 40 | €11,158 | €16,521 | +€5,363 | +48.1% |
| Other amounts receivable | 41 | €263,022 | €117,094 | -€145,929 | -55.5% |
| Cash at bank and in hand | 54/58 | €75,262 | €8,371 | -€66,892 | -88.9% |
| Deferred charges and accrued income | 490/1 | €11,115 | €8,006 | -€3,109 | -28.0% |
| Total equity and liabilities | 10/49 | €368,035 | €151,280 | -€216,755 | -58.9% |
| Equity | 10/15 | €102,093 | €82,580 | -€19,513 | -19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,860 | €71,860 | -€20,000 | -21.8% |
| Distributable reserves | 133 | €91,860 | €71,860 | -€20,000 | -21.8% |
| Profit (loss) carried forward | 14 | €4,033 | €4,520 | +€487 | +12.1% |
| Amounts payable | 17/49 | €265,942 | €68,700 | -€197,241 | -74.2% |
| Amounts payable within one year | 42/48 | €265,942 | €68,700 | -€197,241 | -74.2% |
| Trade debts | 44 | €2,486 | €9,847 | +€7,361 | +296% |
| Suppliers | 440/4 | €2,486 | €9,847 | +€7,361 | +296% |
| Taxes, remuneration and social security | 45 | €33,455 | €8,853 | -€24,602 | -73.5% |
| Taxes | 450/3 | €33,455 | €5,146 | -€28,310 | -84.6% |
| Remuneration and social security | 454/9 | - | €3,708 | +€3,708 | |
| Other amounts payable | 47/48 | €230,000 | €50,000 | -€180,000 | -78.3% |
| Remuneration, social security and pensions | 62 | €2,438 | €10,697 | +€8,260 | +339% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,220 | €6,188 | -€4,032 | -39.5% |
| Other operating charges | 640/8 | €1,097 | €736 | -€361 | -32.9% |
| Gross operating margin | 9900 | €56,710 | €55,590 | -€1,121 | -2.0% |
| Operating profit (loss) | 9901 | €42,955 | €37,969 | -€4,986 | -11.6% |
| Financial income | 75/76B | €8,968 | €5,709 | -€3,259 | -36.3% |
| Recurring financial income | 75 | €8,968 | €5,709 | -€3,259 | -36.3% |
| Financial charges | 65/66B | €676 | €862 | +€187 | +27.6% |
| Recurring financial charges | 65 | €676 | €862 | +€187 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €51,248 | €42,816 | -€8,432 | -16.5% |
| Income taxes | 67/77 | €18,263 | €12,329 | -€5,934 | -32.5% |
| Profit (loss) for the period | 9904 | €32,984 | €30,487 | -€2,498 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,984 | €30,487 | -€2,498 | -7.6% |
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 23 October 2026 via checked.be.