JPS.BOR (0806.335.660): financials and annual accounts

JPS.BOR

Wervik ·KBO/BCE: BE 0806.335.660

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009
Balance sheet: assets
Total assets`20/58`	159,201	168,953	191,186	180,851	140,582	99,418	89,666	79,799	58,560	56,122	41,485	39,856	28,455	28,267	29,231	18,936	20,393
Fixed assets`21/28`	19,988	29,958	41,416	28,208	11,018	5,897	7,065	1,347	5,386	10,964	13,524	19,129	560	2,737	6,446	10,212	1,105
Intangible fixed assets`21`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	167	333	-
Tangible fixed assets`22/27`	19,988	29,958	41,416	28,208	11,018	5,897	7,065	1,347	5,386	10,964	13,524	19,129	560	2,737	6,280	9,879	1,105
Plant, machinery and equipment`23`	4,970	7,953	11,211	7,644	11,018	5,897	7,065	1,347	2,020	4,093	3,148	5,247	-	-	127	433	738
Furniture and vehicles`24`	8,184	10,595	14,218	-	-	-	-	-	3,365	6,871	10,376	13,882	560	2,737	6,152	9,446	367
Leasing and similar rights`25`	6,834	11,411	15,987	20,563	-	-	-	-	-	-	-	-	-	-	-	-	-
Current assets`29/58`	139,213	138,994	149,770	152,643	129,564	93,521	82,600	78,452	53,175	45,159	27,960	20,728	27,895	25,530	22,784	8,724	19,287
Stocks and contracts in progress`3`	13,499	15,769	23,481	13,073	10,128	12,586	1,000	6,022	4,412	8,644	5,353	3,907	2,246	2,050	2,881	4,057	4,247
Stocks`30/36`	13,499	15,769	23,481	13,073	10,128	12,586	1,000	6,022	4,412	8,644	5,353	3,907	2,246	2,050	2,881	4,057	4,247
Amounts receivable within one year`40/41`	17,985	17,410	16,952	29,008	32,660	10,634	12,955	8,176	5,145	5,398	4,977	1,272	694	1,802	857	1,579	175
Trade receivables`40`	8,261	15,209	15,609	29,008	31,282	7,843	9,955	709	1,550	2,756	2,103	1,080	-	1,802	809	-	175
Other amounts receivable`41`	9,725	2,201	1,343	0	1,377	2,791	3,000	7,467	3,595	2,642	2,874	192	694	-	48	1,579	-
Current investments`50/53`	0	50,000	50,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Cash at bank and in hand`54/58`	107,194	55,272	58,610	110,259	86,490	70,301	68,645	64,254	43,617	31,117	17,631	15,549	24,955	21,678	19,047	3,088	14,866
Deferred charges and accrued income`490/1`	534	544	725	303	287	-	-	-	-	-	-	-	-	-	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	159,201	168,953	191,186	180,851	140,582	99,418	89,666	79,799	58,560	56,122	41,485	39,856	28,455	28,267	29,231	18,936	20,393
Equity`10/15`	134,631	140,819	139,522	123,236	102,761	88,402	78,132	66,095	54,912	49,554	34,461	26,883	22,849	18,713	17,002	7,752	6,491
Contributions`10/11`	6,200	6,200	6,200	6,200	8,060	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
Issued capital`100`	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400
Contributions outside capital`11`	-	-	-	-	8,060	-	-	-	-	-	-	-	-	-	-	-	-
Other`1109/19`	-	-	-	-	8,060	-	-	-	-	-	-	-	-	-	-	-	-
Reserves`13`	128,431	134,278	132,981	116,694	49,360	36,860	36,860	36,860	36,860	36,860	21,860	1,860	1,860	1,860	1,860	1,260	100
Non-distributable reserves`130/1`	-	-	-	-	-	1,860	1,860	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,260	100
Distributable reserves`133`	128,431	134,278	132,981	116,694	49,360	35,000	35,000	35,000	35,000	35,000	20,000	-	-	-	-	-	-
Profit (loss) carried forward`14`	0	342	342	342	45,342	45,342	35,072	23,035	11,852	6,494	6,401	18,823	14,789	10,653	8,942	292	191
Amounts payable`17/49`	24,570	28,134	51,664	57,615	37,821	11,016	11,534	13,704	3,649	6,569	7,023	12,973	5,605	9,554	12,228	11,184	13,902
Amounts payable after more than one year`17`	1,767	6,813	11,567	16,106	-	-	-	-	-	-	-	-	-	-	-	-	-
Financial debts`170/4`	1,767	6,813	11,567	16,106	-	-	-	-	-	-	-	-	-	-	-	-	-
Amounts payable within one year`42/48`	20,853	19,370	36,529	41,359	37,671	11,016	11,534	13,704	3,649	5,849	6,523	11,973	4,605	8,554	11,228	11,184	13,902
Current portion of amounts payable after more than one year`42`	5,006	4,737	4,537	4,338	-	-	-	-	-	-	-	-	-	-	-	-	-
Trade debts`44`	12,356	3,881	11,409	23,613	24,111	1,666	5,552	7,208	1,936	1,784	2,668	2,013	1,984	2,138	3,163	5,659	11,479
Suppliers`440/4`	12,356	3,881	11,409	23,613	24,111	1,666	5,552	7,208	1,936	1,784	2,668	2,013	1,984	2,138	3,163	5,659	11,479
Advances received on contracts in progress`46`	-	-	-	-	-	-	-	25	-	-	-	-	-	-	-	-	-
Taxes, remuneration and social security`45`	3,491	8,994	14,608	9,173	8,731	2,600	1,463	1,750	-	2,800	-	-	-	1,689	5,485	1,400	173
Taxes`450/3`	0	5,537	11,209	5,839	5,624	2,600	1,463	250	-	2,800	-	-	-	1,689	5,485	1,400	173
Remuneration and social security`454/9`	3,491	3,458	3,399	3,334	3,107	-	-	1,500	-	-	-	-	-	-	-	-	-
Other amounts payable`47/48`	0	1,759	5,975	4,236	4,829	6,750	4,519	4,721	1,713	1,264	3,856	9,960	2,622	4,727	2,580	4,125	2,250
Accrued charges and deferred income`492/3`	1,950	1,950	3,569	150	150	-	-	-	-	720	500	1,000	1,000	1,000	1,000	-	-
Income statement
Non-recurring operating income`76A`	-	-	0	826	-	-	-	-	-	-	-	-	-	-	-	-	-
Gross operating margin`9900`	8,603	17,780	36,033	35,023	23,271	16,271	18,285	19,036	13,574	26,912	16,366	13,149	9,949	6,985	19,748	9,839	1,710
Remuneration, social security and pensions`62`	198	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	11,348	11,458	8,696	5,692	2,379	2,547	2,271	4,039	5,578	5,928	5,604	7,003	2,877	3,709	4,592	6,778	1,182
Other operating charges`640/8`	3,103	1,501	1,086	617	375	789	786	776	769	845	864	925	692	654	648	170	283
Operating profit (loss)`9901`	-6,047	4,821	26,251	28,714	20,517	12,935	15,228	14,221	7,227	20,140	9,898	5,220	6,381	2,621	14,508	2,891	245
Financial income`75/76B`	746	999	60	999	-	-	-	3	50	6	20	135	352	511	656	9	388
Recurring financial income`75`	746	999	60	999	-	-	-	3	50	6	20	135	352	511	656	9	388
Financial charges`65/66B`	887	1,192	1,322	944	272	195	191	25	143	182	1	73	115	119	-	237	340
Recurring financial charges`65`	887	1,192	1,322	944	272	195	191	25	143	182	1	73	115	119	-	237	340
Profit (loss) for the period before taxes`9903`	-6,188	4,628	24,989	28,769	20,245	12,740	15,037	14,199	7,135	19,964	9,917	5,282	6,618	3,013	15,164	2,663	293
Income taxes`67/77`	0	1,613	7,037	6,694	4,285	2,470	3,000	3,016	1,777	4,872	2,339	1,248	2,481	1,303	5,914	1,401	2
Profit (loss) for the period`9904`	-6,188	3,015	17,952	22,075	15,960	10,270	12,037	11,183	5,358	15,092	7,578	4,034	4,137	1,711	9,250	1,262	291
Profit (loss) for the period to be appropriated`9905`	-6,188	3,015	17,952	22,075	15,960	10,270	12,037	11,183	5,358	15,092	7,578	4,034	4,137	1,711	9,250	1,262	291
Appropriation of the result
Profit (loss) to be appropriated`9906`	-5,847	3,356	18,294	67,416	61,301	45,342	35,072	23,035	11,852	21,494	26,401	18,823	14,789	10,653	9,542	1,452	291
Profit (loss) brought forward from the previous period`14P`	342	342	342	45,342	45,342	-	-	-	-	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	5,847	-	0	1,600	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	0	1,297	16,286	67,075	14,360	-	-	-	-	15,000	20,000	-	-	-	600	1,160	100
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	600	1,160	100
To other reserves`6921`	0	1,297	16,286	67,075	14,360	-	-	-	-	15,000	20,000	-	-	-	-	-	-
Profit to be distributed`694/7`	0	1,718	1,666	1,600	1,600	-	-	-	-	-	-	-	-	-	-	-	-
Return on contributions (dividend)`694`	0	1,718	1,666	1,600	1,600	-	-	-	-	-	-	-	-	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	22-06-2026	2026-00194859	PDF
31-12-2024	micro format	05-06-2025	2025-00122986	PDF
31-12-2023	micro format	01-07-2024	2024-00208798	PDF
31-12-2022	micro format	25-07-2023	2023-00291262	PDF
31-12-2021	micro format	08-07-2022	2022-20162450	PDF
31-12-2020	micro format	21-12-2021	2021-81200104	PDF
31-12-2019	micro format	26-05-2021	2021-15600061	PDF
31-12-2018	micro format	30-08-2019	2019-63200407	PDF
31-12-2017	micro format	31-08-2018	2018-57700212	PDF
31-12-2016	micro format	28-06-2017	2017-23400584	PDF
31-12-2015	abbreviated format	13-07-2016	2016-31100343	PDF
31-12-2014	abbreviated format	14-07-2015	2015-30200242	PDF
31-12-2013	abbreviated format	27-06-2014	2014-23400390	PDF
31-12-2012	abbreviated format	02-07-2013	2013-26600542	PDF
31-12-2011	abbreviated format	22-06-2012	2012-21300215	PDF
31-12-2010	abbreviated format	30-06-2011	2011-25800077	PDF
31-12-2009	abbreviated format	12-07-2010	2010-29800382	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009
EBITDA	5,301	16,279	34,948	34,406	22,896	15,482	17,499	18,260	12,805	26,067	15,502	12,224	9,258	6,331	19,100	9,669	1,427
Cash flow	5,160	14,473	26,649	27,767	18,339	12,817	14,308	15,222	10,936	21,020	13,182	11,037	7,013	5,420	13,841	8,040	1,472
Investment in fixed assets (approximation)	1,378	0	22,605	22,882	7,500	1,379	7,990	0	0	3,367	0	25,572	700	0	826	15,885	2,287
Change in cash	51,922	-3,339	-51,649	23,769	16,189	1,656	4,392	20,636	12,500	13,486	2,083	-9,406	3,277	2,631	15,959	-11,778	-
Working capital	118,360	119,624	113,241	111,284	91,893	82,504	71,067	64,748	49,526	39,310	21,437	8,755	23,290	16,976	11,556	-2,460	5,385
Solvency	84.6%	83.3%	73.0%	68.1%	73.1%	88.9%	87.1%	82.8%	93.8%	88.3%	83.1%	67.5%	80.3%	66.2%	58.2%	40.9%	31.8%
Current ratio	6.68	7.18	4.10	3.69	3.44	8.49	7.16	5.72	14.57	7.72	4.29	1.73	6.06	2.98	2.03	0.78	1.39
Quick ratio	6.03	6.36	3.46	3.37	3.17	7.35	7.07	5.29	13.36	6.24	3.47	1.40	5.57	2.74	1.77	0.42	1.08
Debt to equity	0.18	0.20	0.37	0.47	0.37	0.12	0.15	0.21	0.07	0.13	0.20	0.48	0.25	0.51	0.72	1.44	2.14
ROE	-4.6%	2.1%	12.9%	17.9%	15.5%	11.6%	15.4%	16.9%	9.8%	30.5%	22.0%	15.0%	18.1%	9.1%	54.4%	16.3%	4.5%
ROA	-3.9%	1.8%	9.4%	12.2%	11.4%	10.3%	13.4%	14.0%	9.1%	26.9%	18.3%	10.1%	14.5%	6.1%	31.6%	6.7%	1.4%
Interest coverage	5.97	13.65	26.43	36.44	84.09	-	-	-	-	-	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€1,378	-	€22,605	€22,882	€7,500
Depreciation and write-downs of the year	€11,348	€11,458	€8,696	€5,692	€2,379

JPS.BOR

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency84.6%

Current ratio6.68

Return on assets-3.9%

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on JPS.BOR

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