J & P: what changed
Two fiscal 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.
J & P
Largest movements
- Receivables within one year -€25,143
down €25,143 (-75.8%), from €33,190 to €8,046
of which Other amounts receivable: -€24,717
- Profit (loss) carried forward -€28,217
down €28,217 (-286.0%), from -€9,866 to -€38,083
- Other debts +€4,062
new in 2025: €4,062
- Trade debts -€593
down €593 (-23.7%), from €2,501 to €1,908
- Other operating charges +€28,730
up €28,730 (+7417.3%), from €387 to €29,117
- Gross operating margin -€5,035
down €5,035 (-47.5%), from €10,600 to €5,565
- Taxes +€2,501
up €2,501, from €0 to €2,501
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,190 | €8,046 | -€25,143 | -75.8% |
| Current assets | 29/58 | €33,190 | €8,046 | -€25,143 | -75.8% |
| Amounts receivable within one year | 40/41 | €33,190 | €8,046 | -€25,143 | -75.8% |
| Trade receivables | 40 | €1,416 | €989 | -€427 | -30.1% |
| Other amounts receivable | 41 | €31,774 | €7,057 | -€24,717 | -77.8% |
| Total equity and liabilities | 10/49 | €33,190 | €8,046 | -€25,143 | -75.8% |
| Equity | 10/15 | €8,734 | -€19,483 | -€28,217 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,866 | -€38,083 | -€28,217 | -286.0% |
| Amounts payable | 17/49 | €24,456 | €27,530 | +€3,074 | +12.6% |
| Amounts payable within one year | 42/48 | €24,456 | €27,530 | +€3,074 | +12.6% |
| Financial debts | 43 | €18,903 | €18,748 | -€154 | -0.8% |
| Credit institutions | 430/8 | €18,903 | €18,748 | -€154 | -0.8% |
| Trade debts | 44 | €2,501 | €1,908 | -€593 | -23.7% |
| Suppliers | 440/4 | €2,501 | €1,908 | -€593 | -23.7% |
| Taxes, remuneration and social security | 45 | €3,052 | €2,812 | -€240 | -7.9% |
| Taxes | 450/3 | €3,052 | €2,812 | -€240 | -7.9% |
| Other amounts payable | 47/48 | - | €4,062 | +€4,062 | |
| Other operating charges | 640/8 | €387 | €29,117 | +€28,730 | +7417.3% |
| Gross operating margin | 9900 | €10,600 | €5,565 | -€5,035 | -47.5% |
| Operating profit (loss) | 9901 | €10,213 | -€23,553 | -€33,765 | |
| Financial charges | 65/66B | €2,202 | €2,163 | -€39 | -1.8% |
| Recurring financial charges | 65 | €2,202 | €2,163 | -€39 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €8,011 | -€25,716 | -€33,727 | |
| Income taxes | 67/77 | €0 | €2,501 | +€2,501 | |
| Profit (loss) for the period | 9904 | €8,011 | -€28,217 | -€36,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,011 | -€28,217 | -€36,228 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.