JSP CONSEILS: 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.
JSP CONSEILS
Largest movements
- Tangible fixed assets +€36,177
up €36,177 (+630%), from €5,741 to €41,918
- Current investments +€9,997
new in 2025: €9,997
- Cash -€5,480
down €5,480 (-26.5%), from €20,696 to €15,216
mainly Investment in fixed assets (net) (-€44,259) and Contributions, distributions and other (-€14,000)
- Debts after one year +€32,392
new in 2025: €32,392
- Other debts +€7,602
new in 2025: €7,602
- Profit (loss) carried forward -€6,403
down €6,403 (-99.2%), from €6,456 to €53
- Tax, wage and social debts +€4,028
up €4,028 (+1,397%), from €288 to €4,317
- Current portion of long-term debt +€3,111
up €3,111 (+52.3%), from €5,955 to €9,066
- Gross operating margin +€6,630
up €6,630 (+33.8%), from €19,622 to €26,253
- Other operating charges +€3,593
up €3,593 (+527%), from €682 to €4,275
- Financial charges +€1,584
up €1,584 (+532%), from €298 to €1,882
- Depreciation -€529
down €529 (-6.1%), from €8,611 to €8,082
- Taxes +€527
up €527 (+13.6%), from €3,888 to €4,416
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 | €31,469 | €72,131 | +€40,662 | +129% |
| Fixed assets | 21/28 | €10,741 | €46,918 | +€36,177 | +337% |
| Tangible fixed assets | 22/27 | €5,741 | €41,918 | +€36,177 | +630% |
| Furniture and vehicles | 24 | €5,741 | €41,918 | +€36,177 | +630% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €20,728 | €25,213 | +€4,485 | +21.6% |
| Current investments | 50/53 | - | €9,997 | +€9,997 | |
| Cash at bank and in hand | 54/58 | €20,696 | €15,216 | -€5,480 | -26.5% |
| Deferred charges and accrued income | 490/1 | €32 | - | -€32 | |
| Total equity and liabilities | 10/49 | €31,469 | €72,131 | +€40,662 | +129% |
| Equity | 10/15 | €25,156 | €18,753 | -€6,403 | -25.5% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,456 | €53 | -€6,403 | -99.2% |
| Amounts payable | 17/49 | €6,313 | €53,378 | +€47,064 | +746% |
| Amounts payable after more than one year | 17 | - | €32,392 | +€32,392 | |
| Financial debts | 170/4 | - | €32,392 | +€32,392 | |
| Amounts payable within one year | 42/48 | €6,313 | €20,985 | +€14,672 | +232% |
| Current portion of amounts payable after more than one year | 42 | €5,955 | €9,066 | +€3,111 | +52.3% |
| Trade debts | 44 | €70 | - | -€70 | |
| Suppliers | 440/4 | €70 | - | -€70 | |
| Taxes, remuneration and social security | 45 | €288 | €4,317 | +€4,028 | +1,397% |
| Taxes | 450/3 | €288 | €4,317 | +€4,028 | +1,397% |
| Other amounts payable | 47/48 | - | €7,602 | +€7,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,611 | €8,082 | -€529 | -6.1% |
| Other operating charges | 640/8 | €682 | €4,275 | +€3,593 | +527% |
| Gross operating margin | 9900 | €19,622 | €26,253 | +€6,630 | +33.8% |
| Operating profit (loss) | 9901 | €10,329 | €13,895 | +€3,567 | +34.5% |
| Financial charges | 65/66B | €298 | €1,882 | +€1,584 | +532% |
| Recurring financial charges | 65 | €298 | €1,882 | +€1,584 | +532% |
| Profit (loss) for the period before taxes | 9903 | €10,031 | €12,013 | +€1,982 | +19.8% |
| Income taxes | 67/77 | €3,888 | €4,416 | +€527 | +13.6% |
| Profit (loss) for the period | 9904 | €6,143 | €7,597 | +€1,455 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,143 | €7,597 | +€1,455 | +23.7% |
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 15 October 2026 via checked.be.