I.J.H.P: what changed
I.J.H.P
Largest movements
- Cash -€13,681
down €13,681 (-62.1%), from €22,039 to €8,358
mainly Contributions, distributions and other (-€13,500) and Debts after one year (-€11,711)
- Tangible fixed assets -€9,740
down €9,740 (-2.8%), from €349,976 to €340,236
- Receivables within one year +€6,208
up €6,208 (+377%), from €1,645 to €7,853
of which Other amounts receivable: +€7,208
- Reserves -€13,500
down €13,500 (-8.7%), from €154,367 to €140,867
of which Distributable reserves: -€13,500
- Debts after one year -€11,711
down €11,711 (-14.6%), from €80,410 to €68,699
of which Financial debts: -€11,711
- Other debts +€9,425
up €9,425 (+1,216%), from €775 to €10,200
- Trade debts -€3,860
down €3,860 (-82.8%), from €4,661 to €801
- Gross operating margin -€6,002
down €6,002 (-20.8%), from €28,807 to €22,805
- Taxes -€1,485
down €1,485 (-84.9%), from €1,750 to €265
- Depreciation +€304
up €304 (+1.9%), from €15,972 to €16,276
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 | €374,375 | €358,052 | -€16,323 | -4.4% |
| Fixed assets | 21/28 | €349,976 | €340,236 | -€9,740 | -2.8% |
| Tangible fixed assets | 22/27 | €349,976 | €340,236 | -€9,740 | -2.8% |
| Land and buildings | 22 | €349,976 | €340,236 | -€9,740 | -2.8% |
| Current assets | 29/58 | €24,399 | €17,816 | -€6,583 | -27.0% |
| Amounts receivable within one year | 40/41 | €1,645 | €7,853 | +€6,208 | +377% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €645 | €7,853 | +€7,208 | +1,118% |
| Cash at bank and in hand | 54/58 | €22,039 | €8,358 | -€13,681 | -62.1% |
| Deferred charges and accrued income | 490/1 | €715 | €1,605 | +€890 | +124% |
| Total equity and liabilities | 10/49 | €374,375 | €358,052 | -€16,323 | -4.4% |
| Equity | 10/15 | €275,313 | €261,330 | -€13,983 | -5.1% |
| Contributions | 10/11 | €79,889 | €79,889 | = | 0.0% |
| Revaluation surpluses | 12 | €3,762 | €3,762 | = | 0.0% |
| Reserves | 13 | €154,367 | €140,867 | -€13,500 | -8.7% |
| Non-distributable reserves | 130/1 | €7,989 | €7,989 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,989 | €7,989 | = | 0.0% |
| Distributable reserves | 133 | €146,378 | €132,878 | -€13,500 | -9.2% |
| Profit (loss) carried forward | 14 | €37,295 | €36,812 | -€483 | -1.3% |
| Amounts payable | 17/49 | €99,062 | €96,722 | -€2,340 | -2.4% |
| Amounts payable after more than one year | 17 | €80,410 | €68,699 | -€11,711 | -14.6% |
| Financial debts | 170/4 | €77,410 | €65,699 | -€11,711 | -15.1% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,652 | €28,023 | +€9,371 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €11,466 | €11,711 | +€245 | +2.1% |
| Trade debts | 44 | €4,661 | €801 | -€3,860 | -82.8% |
| Suppliers | 440/4 | €4,661 | €801 | -€3,860 | -82.8% |
| Taxes, remuneration and social security | 45 | €1,750 | €5,311 | +€3,561 | +203% |
| Taxes | 450/3 | €1,750 | €5,311 | +€3,561 | +203% |
| Other amounts payable | 47/48 | €775 | €10,200 | +€9,425 | +1,216% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,972 | €16,276 | +€304 | +1.9% |
| Other operating charges | 640/8 | €4,841 | €4,827 | -€14 | -0.3% |
| Gross operating margin | 9900 | €28,807 | €22,805 | -€6,002 | -20.8% |
| Operating profit (loss) | 9901 | €7,994 | €1,702 | -€6,292 | -78.7% |
| Financial income | 75/76B | €2 | €12 | +€10 | +500% |
| Recurring financial income | 75 | €2 | €12 | +€10 | +500% |
| Financial charges | 65/66B | €2,162 | €1,932 | -€230 | -10.6% |
| Recurring financial charges | 65 | €2,162 | €1,932 | -€230 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €5,834 | -€218 | -€6,052 | |
| Income taxes | 67/77 | €1,750 | €265 | -€1,485 | -84.9% |
| Profit (loss) for the period | 9904 | €4,084 | -€483 | -€4,567 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,084 | -€483 | -€4,567 |
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.