J.P.B.C: 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.B.C
Largest movements
- Cash -€2,935
down €2,935 (-72.6%), from €4,044 to €1,109
mainly Net result for the year (-€1,653) and Trade debts (-€1,105)
- Profit (loss) carried forward -€1,653
down €1,653 (-2.7%), from -€61,394 to -€63,046
- Gross operating margin +€2,300
up €2,300 (+58.2%), from -€3,952 to -€1,653
- Other operating charges -€708
no longer reported in 2025 (was €708)
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 | €119,947 | €117,185 | -€2,762 | -2.3% |
| Fixed assets | 21/28 | €69,692 | €69,692 | = | 0.0% |
| Tangible fixed assets | 22/27 | €69,692 | €69,692 | = | 0.0% |
| Land and buildings | 22 | €69,692 | €69,692 | = | 0.0% |
| Current assets | 29/58 | €50,254 | €47,492 | -€2,762 | -5.5% |
| Amounts receivable within one year | 40/41 | €46,211 | €46,384 | +€173 | +0.4% |
| Other amounts receivable | 41 | €46,211 | €46,384 | +€173 | +0.4% |
| Cash at bank and in hand | 54/58 | €4,044 | €1,109 | -€2,935 | -72.6% |
| Total equity and liabilities | 10/49 | €119,947 | €117,185 | -€2,762 | -2.3% |
| Equity | 10/15 | €82,198 | €80,546 | -€1,653 | -2.0% |
| Contributions | 10/11 | €143,592 | €143,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,394 | -€63,046 | -€1,653 | -2.7% |
| Amounts payable | 17/49 | €37,749 | €36,639 | -€1,109 | -2.9% |
| Amounts payable within one year | 42/48 | €37,749 | €36,639 | -€1,109 | -2.9% |
| Trade debts | 44 | €1,179 | €73 | -€1,105 | -93.8% |
| Suppliers | 440/4 | €1,179 | €73 | -€1,105 | -93.8% |
| Other amounts payable | 47/48 | €36,570 | €36,566 | -€4 | 0.0% |
| Other operating charges | 640/8 | €708 | - | -€708 | |
| Gross operating margin | 9900 | -€3,952 | -€1,653 | +€2,300 | +58.2% |
| Operating profit (loss) | 9901 | -€4,660 | -€1,653 | +€3,007 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,660 | -€1,653 | +€3,007 | +64.5% |
| Profit (loss) for the period | 9904 | -€4,660 | -€1,653 | +€3,007 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,660 | -€1,653 | +€3,007 | +64.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.