JPSP CONSULTING: what changed
JPSP CONSULTING
Largest movements
- Cash +€24,350
up €24,350 (+71.0%), from €34,282 to €58,632
mainly Net result for the year (+€31,094) and Depreciation (+€2,869)
- Tangible fixed assets +€3,622
up €3,622 (+76.4%), from €4,743 to €8,364
- Receivables within one year +€2,470
up €2,470 (+21.0%), from €11,776 to €14,247
- Profit (loss) carried forward +€31,081
up €31,081 (+87.5%), from €35,515 to €66,596
- Tax, wage and social debts -€974
down €974 (-5.8%), from €16,754 to €15,780
- Gross operating margin -€3,969
down €3,969 (-8.6%), from €45,901 to €41,932
- Depreciation +€1,613
up €1,613 (+128%), from €1,256 to €2,869
- Taxes -€1,116
down €1,116 (-12.3%), from €9,088 to €7,972
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,685 | €83,467 | +€29,781 | +55.5% |
| Fixed assets | 21/28 | €4,743 | €8,364 | +€3,622 | +76.4% |
| Tangible fixed assets | 22/27 | €4,743 | €8,364 | +€3,622 | +76.4% |
| Furniture and vehicles | 24 | €4,743 | €8,364 | +€3,622 | +76.4% |
| Current assets | 29/58 | €48,943 | €75,102 | +€26,159 | +53.4% |
| Amounts receivable within one year | 40/41 | €11,776 | €14,247 | +€2,470 | +21.0% |
| Trade receivables | 40 | €11,776 | €14,247 | +€2,470 | +21.0% |
| Cash at bank and in hand | 54/58 | €34,282 | €58,632 | +€24,350 | +71.0% |
| Deferred charges and accrued income | 490/1 | €2,885 | €2,223 | -€661 | -22.9% |
| Total equity and liabilities | 10/49 | €53,685 | €83,467 | +€29,781 | +55.5% |
| Equity | 10/15 | €36,515 | €67,609 | +€31,094 | +85.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €14 | +€14 | |
| Tax-exempt reserves | 132 | - | €14 | +€14 | |
| Profit (loss) carried forward | 14 | €35,515 | €66,596 | +€31,081 | +87.5% |
| Amounts payable | 17/49 | €17,171 | €15,857 | -€1,313 | -7.6% |
| Amounts payable after more than one year | 17 | €396 | €30 | -€365 | -92.3% |
| Trade debts | 175 | €396 | €30 | -€365 | -92.3% |
| Amounts payable within one year | 42/48 | €16,775 | €15,827 | -€948 | -5.7% |
| Trade debts | 44 | €21 | €47 | +€26 | +125% |
| Suppliers | 440/4 | €21 | €47 | +€26 | +125% |
| Taxes, remuneration and social security | 45 | €16,754 | €15,780 | -€974 | -5.8% |
| Taxes | 450/3 | €16,754 | €15,780 | -€974 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €2,869 | +€1,613 | +128% |
| Gross operating margin | 9900 | €45,901 | €41,932 | -€3,969 | -8.6% |
| Operating profit (loss) | 9901 | €44,645 | €39,063 | -€5,582 | -12.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €43 | €2 | -€41 | -95.5% |
| Recurring financial charges | 65 | €43 | €2 | -€41 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | €44,603 | €39,066 | -€5,536 | -12.4% |
| Income taxes | 67/77 | €9,088 | €7,972 | -€1,116 | -12.3% |
| Profit (loss) for the period | 9904 | €35,515 | €31,094 | -€4,420 | -12.4% |
| Transfer to tax-exempt reserves | 689 | - | €14 | +€14 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,515 | €31,081 | -€4,434 | -12.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.