J & P AUTO EXPLOITATIEBEDRIJF: 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 AUTO EXPLOITATIEBEDRIJF
Largest movements
- Current investments +€501,884
up €501,884 (+17.7%), from €2.8m to €3.3m
- Cash -€372,963
down €372,963 (-65.8%), from €567,027 to €194,064
mainly Current investments (-€501,884) and Other debts (-€52,824)
- Tangible fixed assets -€71,643
down €71,643 (-14.7%), from €488,240 to €416,597
of which Furniture and vehicles: -€58,564
- Profit (loss) carried forward +€116,849
up €116,849 (+23.9%), from -€489,629 to -€372,781
- Other debts -€52,824
down €52,824 (-1.8%), from €3.0m to €2.9m
- Financial income +€179,684
up €179,684 (+199%), from €90,086 to €269,770
- Financial charges -€99,317
down €99,317 (-37.3%), from €266,043 to €166,726
- Gross operating margin +€91,190
up €91,190, from -€43,955 to €47,235
- Depreciation -€14,457
down €14,457 (-39.1%), from €37,016 to €22,559
- Other operating charges -€6,716
down €6,716 (-43.4%), from €15,480 to €8,763
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,400,845 | €4,467,376 | +€66,531 | +1.5% |
| Fixed assets | 21/28 | €488,240 | €416,597 | -€71,643 | -14.7% |
| Tangible fixed assets | 22/27 | €488,240 | €416,597 | -€71,643 | -14.7% |
| Land and buildings | 22 | €408,399 | €396,064 | -€12,336 | -3.0% |
| Furniture and vehicles | 24 | €73,276 | €14,712 | -€58,564 | -79.9% |
| Other tangible fixed assets | 26 | €6,565 | €5,822 | -€743 | -11.3% |
| Current assets | 29/58 | €3,912,605 | €4,050,779 | +€138,174 | +3.5% |
| Amounts receivable within one year | 40/41 | €486,584 | €508,734 | +€22,150 | +4.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €486,584 | €508,734 | +€22,150 | +4.6% |
| Current investments | 50/53 | €2,840,130 | €3,342,014 | +€501,884 | +17.7% |
| Cash at bank and in hand | 54/58 | €567,027 | €194,064 | -€372,963 | -65.8% |
| Deferred charges and accrued income | 490/1 | €18,864 | €5,967 | -€12,897 | -68.4% |
| Total equity and liabilities | 10/49 | €4,400,845 | €4,467,376 | +€66,531 | +1.5% |
| Equity | 10/15 | €1,436,371 | €1,553,219 | +€116,849 | +8.1% |
| Contributions | 10/11 | €1,893,600 | €1,893,600 | = | 0.0% |
| Reserves | 13 | €32,400 | €32,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,400 | €0 | -€32,400 | -100% |
| Reserves not available under the articles | 1311 | €32,400 | €0 | -€32,400 | -100% |
| Distributable reserves | 133 | - | €32,400 | +€32,400 | |
| Profit (loss) carried forward | 14 | -€489,629 | -€372,781 | +€116,849 | +23.9% |
| Amounts payable | 17/49 | €2,964,474 | €2,914,157 | -€50,317 | -1.7% |
| Amounts payable within one year | 42/48 | €2,957,974 | €2,905,737 | -€52,237 | -1.8% |
| Trade debts | 44 | €3,981 | €4,587 | +€607 | +15.2% |
| Suppliers | 440/4 | €3,981 | €4,587 | +€607 | +15.2% |
| Taxes, remuneration and social security | 45 | €683 | €664 | -€19 | -2.8% |
| Taxes | 450/3 | €683 | €664 | -€19 | -2.8% |
| Other amounts payable | 47/48 | €2,953,310 | €2,900,486 | -€52,824 | -1.8% |
| Accrued charges and deferred income | 492/3 | €6,500 | €8,420 | +€1,920 | +29.5% |
| Non-recurring operating income | 76A | €3,000 | €70,000 | +€67,000 | +2,233% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,016 | €22,559 | -€14,457 | -39.1% |
| Other operating charges | 640/8 | €15,480 | €8,763 | -€6,716 | -43.4% |
| Non-recurring operating charges | 66A | - | €1,564 | +€1,564 | |
| Gross operating margin | 9900 | -€43,955 | €47,235 | +€91,190 | |
| Operating profit (loss) | 9901 | -€96,450 | €14,349 | +€110,799 | |
| Financial income | 75/76B | €90,086 | €269,770 | +€179,684 | +199% |
| Recurring financial income | 75 | €90,086 | €269,770 | +€179,684 | +199% |
| Financial charges | 65/66B | €266,043 | €166,726 | -€99,317 | -37.3% |
| Recurring financial charges | 65 | €266,043 | €166,726 | -€99,317 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | -€272,406 | €117,393 | +€389,799 | |
| Income taxes | 67/77 | €586 | €545 | -€42 | -7.1% |
| Profit (loss) for the period | 9904 | -€272,993 | €116,849 | +€389,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€272,993 | €116,849 | +€389,841 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.