Jupiter 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.
Jupiter Consulting
Largest movements
- Cash +€22,616
up €22,616 (+140%), from €16,171 to €38,787
mainly Net result for the year (+€34,937) and Current portion of long-term debt (+€6,000)
- Receivables within one year +€12,473
up €12,473 (+61.9%), from €20,156 to €32,628
of which Other amounts receivable: +€7,326
- Tangible fixed assets +€10,119
up €10,119 (+382%), from €2,650 to €12,769
of which Land and buildings: +€10,218
- Deferred charges and accrued income +€1,069
up €1,069 (+30.5%), from €3,507 to €4,576
- Reserves +€34,937
up €34,937 (+162%), from €21,615 to €56,551
- Current portion of long-term debt +€6,000
up €6,000 (+66.7%), from €9,000 to €15,000
- Trade debts +€4,059
up €4,059 (+134%), from €3,035 to €7,094
- Tax, wage and social debts +€1,281
up €1,281 (+42.5%), from €3,012 to €4,294
- Gross operating margin +€21,122
up €21,122 (+65.5%), from €32,251 to €53,373
- Taxes +€6,686
up €6,686 (+71.3%), from €9,382 to €16,069
- Financial charges +€1,071
up €1,071 (+170%), from €630 to €1,701
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 | €42,483 | €88,760 | +€46,277 | +109% |
| Fixed assets | 21/28 | €2,650 | €12,769 | +€10,119 | +382% |
| Tangible fixed assets | 22/27 | €2,650 | €12,769 | +€10,119 | +382% |
| Land and buildings | 22 | €2,404 | €12,622 | +€10,218 | +425% |
| Furniture and vehicles | 24 | €246 | €147 | -€99 | -40.2% |
| Current assets | 29/58 | €39,833 | €75,991 | +€36,158 | +90.8% |
| Amounts receivable within one year | 40/41 | €20,156 | €32,628 | +€12,473 | +61.9% |
| Trade receivables | 40 | €17,348 | €22,495 | +€5,147 | +29.7% |
| Other amounts receivable | 41 | €2,807 | €10,133 | +€7,326 | +261% |
| Cash at bank and in hand | 54/58 | €16,171 | €38,787 | +€22,616 | +140% |
| Deferred charges and accrued income | 490/1 | €3,507 | €4,576 | +€1,069 | +30.5% |
| Total equity and liabilities | 10/49 | €42,483 | €88,760 | +€46,277 | +109% |
| Equity | 10/15 | €26,615 | €61,551 | +€34,937 | +131% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,615 | €56,551 | +€34,937 | +162% |
| Distributable reserves | 133 | €21,615 | €56,551 | +€34,937 | +162% |
| Amounts payable | 17/49 | €15,868 | €27,209 | +€11,341 | +71.5% |
| Amounts payable within one year | 42/48 | €15,047 | €26,388 | +€11,341 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €15,000 | +€6,000 | +66.7% |
| Trade debts | 44 | €3,035 | €7,094 | +€4,059 | +134% |
| Suppliers | 440/4 | €3,035 | €7,094 | +€4,059 | +134% |
| Taxes, remuneration and social security | 45 | €3,012 | €4,294 | +€1,281 | +42.5% |
| Taxes | 450/3 | €3,012 | €4,294 | +€1,281 | +42.5% |
| Accrued charges and deferred income | 492/3 | €821 | €821 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €415 | +€245 | +144% |
| Other operating charges | 640/8 | €486 | €378 | -€108 | -22.1% |
| Gross operating margin | 9900 | €32,251 | €53,373 | +€21,122 | +65.5% |
| Operating profit (loss) | 9901 | €31,595 | €52,580 | +€20,985 | +66.4% |
| Financial income | 75/76B | €31 | €126 | +€95 | +304% |
| Recurring financial income | 75 | €31 | €126 | +€95 | +304% |
| Financial charges | 65/66B | €630 | €1,701 | +€1,071 | +170% |
| Recurring financial charges | 65 | €630 | €1,701 | +€1,071 | +170% |
| Profit (loss) for the period before taxes | 9903 | €30,997 | €51,005 | +€20,008 | +64.5% |
| Income taxes | 67/77 | €9,382 | €16,069 | +€6,686 | +71.3% |
| Profit (loss) for the period | 9904 | €21,615 | €34,937 | +€13,322 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,615 | €34,937 | +€13,322 | +61.6% |
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 25 October 2026 via checked.be.