JYP 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.
JYP CONSULTING
Largest movements
- Tangible fixed assets -€51,527
down €51,527 (-8.3%), from €621,508 to €569,981
of which Land and buildings: -€55,122
- Receivables within one year +€33,163
up €33,163 (+135%), from €24,581 to €57,744
of which Trade receivables: +€33,875
- Reserves -€21,000
down €21,000 (-19.1%), from €109,860 to €88,860
- Debts after one year -€19,617
down €19,617 (-3.7%), from €534,546 to €514,929
- Other debts +€17,000
up €17,000 (+283%), from €6,000 to €23,000
- Trade debts +€9,694
up €9,694 (+183%), from €5,290 to €14,984
- Gross operating margin +€35,817
up €35,817 (+67.8%), from €52,836 to €88,653
- Depreciation +€19,228
up €19,228 (+44.4%), from €43,294 to €62,522
- Financial charges +€9,092
up €9,092 (+67.4%), from €13,489 to €22,581
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 | €693,461 | €677,280 | -€16,182 | -2.3% |
| Fixed assets | 21/28 | €621,533 | €570,006 | -€51,527 | -8.3% |
| Tangible fixed assets | 22/27 | €621,508 | €569,981 | -€51,527 | -8.3% |
| Land and buildings | 22 | €608,700 | €553,578 | -€55,122 | -9.1% |
| Plant, machinery and equipment | 23 | €1,438 | €10,387 | +€8,950 | +623% |
| Furniture and vehicles | 24 | €11,370 | €6,016 | -€5,354 | -47.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €71,928 | €107,274 | +€35,345 | +49.1% |
| Amounts receivable within one year | 40/41 | €24,581 | €57,744 | +€33,163 | +135% |
| Trade receivables | 40 | €17,870 | €51,745 | +€33,875 | +190% |
| Other amounts receivable | 41 | €6,712 | €5,999 | -€712 | -10.6% |
| Cash at bank and in hand | 54/58 | €47,347 | €49,529 | +€2,182 | +4.6% |
| Total equity and liabilities | 10/49 | €693,461 | €677,280 | -€16,182 | -2.3% |
| Equity | 10/15 | €121,804 | €100,879 | -€20,924 | -17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,860 | €88,860 | -€21,000 | -19.1% |
| Distributable reserves | 133 | €109,860 | €88,860 | -€21,000 | -19.1% |
| Profit (loss) carried forward | 14 | €5,744 | €5,819 | +€76 | +1.3% |
| Amounts payable | 17/49 | €571,658 | €576,400 | +€4,743 | +0.8% |
| Amounts payable after more than one year | 17 | €534,546 | €514,929 | -€19,617 | -3.7% |
| Financial debts | 170/4 | €534,546 | €514,929 | -€19,617 | -3.7% |
| Amounts payable within one year | 42/48 | €37,112 | €61,471 | +€24,359 | +65.6% |
| Current portion of amounts payable after more than one year | 42 | €22,258 | €23,043 | +€785 | +3.5% |
| Trade debts | 44 | €5,290 | €14,984 | +€9,694 | +183% |
| Suppliers | 440/4 | €5,290 | €14,984 | +€9,694 | +183% |
| Taxes, remuneration and social security | 45 | €3,564 | €445 | -€3,120 | -87.5% |
| Taxes | 450/3 | €3,564 | €445 | -€3,120 | -87.5% |
| Other amounts payable | 47/48 | €6,000 | €23,000 | +€17,000 | +283% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,294 | €62,522 | +€19,228 | +44.4% |
| Other operating charges | 640/8 | €870 | €1,524 | +€653 | +75.1% |
| Gross operating margin | 9900 | €52,836 | €88,653 | +€35,817 | +67.8% |
| Operating profit (loss) | 9901 | €8,672 | €24,607 | +€15,935 | +184% |
| Financial income | 75/76B | €41 | €89 | +€47 | +114% |
| Recurring financial income | 75 | €41 | €89 | +€47 | +114% |
| Financial charges | 65/66B | €13,489 | €22,581 | +€9,092 | +67.4% |
| Recurring financial charges | 65 | €13,489 | €22,581 | +€9,092 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,775 | €2,114 | +€6,890 | |
| Income taxes | 67/77 | €444 | €39 | -€405 | -91.3% |
| Profit (loss) for the period | 9904 | -€5,219 | €2,076 | +€7,295 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,219 | €2,076 | +€7,295 |
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.