J&P: 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.
J&P
Largest movements
- Tangible fixed assets -€124
down €124 (-32.7%), from €378 to €254
- Cash +€30
up €30 (+2,402%), from €1 to €32
mainly Other debts (+€6,743) and Trade debts (+€276)
- Profit (loss) carried forward -€6,758
down €6,758 (-14.7%), from -€45,874 to -€52,632
- Other debts +€6,743
up €6,743 (+19.1%), from €35,247 to €41,990
- Tax, wage and social debts -€344
no longer reported in 2025 (was €344)
- Trade debts +€276
up €276 (+99.3%), from €277 to €553
- Gross operating margin -€5,431
down €5,431, from €173 to -€5,258
- Other operating charges +€951
up €951 (+911%), from €104 to €1,055
- Financial charges +€252
up €252 (+360%), from €70 to €322
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 | €2,394 | €2,310 | -€84 | -3.5% |
| Fixed assets | 21/28 | €378 | €254 | -€124 | -32.7% |
| Tangible fixed assets | 22/27 | €378 | €254 | -€124 | -32.7% |
| Plant, machinery and equipment | 23 | €378 | €254 | -€124 | -32.7% |
| Current assets | 29/58 | €2,016 | €2,056 | +€40 | +2.0% |
| Amounts receivable within one year | 40/41 | €2,015 | €2,025 | +€10 | +0.5% |
| Trade receivables | 40 | €2,015 | €2,025 | +€10 | +0.5% |
| Cash at bank and in hand | 54/58 | €1 | €32 | +€30 | +2,402% |
| Total equity and liabilities | 10/49 | €2,394 | €2,310 | -€84 | -3.5% |
| Equity | 10/15 | -€33,474 | -€40,232 | -€6,758 | -20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,874 | -€52,632 | -€6,758 | -14.7% |
| Amounts payable | 17/49 | €35,868 | €42,543 | +€6,674 | +18.6% |
| Amounts payable within one year | 42/48 | €35,868 | €42,543 | +€6,674 | +18.6% |
| Trade debts | 44 | €277 | €553 | +€276 | +99.3% |
| Suppliers | 440/4 | €277 | €553 | +€276 | +99.3% |
| Taxes, remuneration and social security | 45 | €344 | - | -€344 | |
| Taxes | 450/3 | €344 | - | -€344 | |
| Other amounts payable | 47/48 | €35,247 | €41,990 | +€6,743 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €124 | = | 0.0% |
| Other operating charges | 640/8 | €104 | €1,055 | +€951 | +911% |
| Gross operating margin | 9900 | €173 | -€5,258 | -€5,431 | |
| Operating profit (loss) | 9901 | -€55 | -€6,437 | -€6,382 | -11,550% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €70 | €322 | +€252 | +360% |
| Recurring financial charges | 65 | €70 | €322 | +€252 | +360% |
| Profit (loss) for the period before taxes | 9903 | -€125 | -€6,758 | -€6,633 | -5,299% |
| Profit (loss) for the period | 9904 | -€125 | -€6,758 | -€6,633 | -5,299% |
| Profit (loss) for the period to be appropriated | 9905 | -€125 | -€6,758 | -€6,633 | -5,299% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.