J-P Blocks: 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 Blocks
Largest movements
- Cash +€265,176
up €265,176 (+170%), from €156,319 to €421,496
mainly Net result for the year (+€262,087) and Other debts (+€160,000)
- Receivables within one year -€91,635
down €91,635 (-9.9%), from €930,288 to €838,653
of which Trade receivables: -€70,363
- Other debts +€160,000
up €160,000 (+51.9%), from €308,000 to €468,000
- Taxes -€55,939
down €55,939 (-96.4%), from €58,004 to €2,065
- Gross operating margin +€34,425
up €34,425 (+13.3%), from €259,366 to €293,791
- Depreciation +€3,264
up €3,264 (+179%), from €1,820 to €5,084
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 | €1,113,156 | €1,281,890 | +€168,734 | +15.2% |
| Fixed assets | 21/28 | €23,615 | €18,530 | -€5,084 | -21.5% |
| Tangible fixed assets | 22/27 | €23,615 | €18,530 | -€5,084 | -21.5% |
| Furniture and vehicles | 24 | €23,615 | €18,530 | -€5,084 | -21.5% |
| Current assets | 29/58 | €1,089,541 | €1,263,359 | +€173,818 | +16.0% |
| Amounts receivable within one year | 40/41 | €930,288 | €838,653 | -€91,635 | -9.9% |
| Trade receivables | 40 | €881,968 | €811,605 | -€70,363 | -8.0% |
| Other amounts receivable | 41 | €48,320 | €27,048 | -€21,272 | -44.0% |
| Cash at bank and in hand | 54/58 | €156,319 | €421,496 | +€265,176 | +170% |
| Deferred charges and accrued income | 490/1 | €2,934 | €3,211 | +€277 | +9.4% |
| Total equity and liabilities | 10/49 | €1,113,156 | €1,281,890 | +€168,734 | +15.2% |
| Equity | 10/15 | €639,012 | €641,099 | +€2,087 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €619,012 | €621,099 | +€2,087 | +0.3% |
| Amounts payable | 17/49 | €474,144 | €640,790 | +€166,647 | +35.1% |
| Amounts payable within one year | 42/48 | €474,144 | €640,790 | +€166,647 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €161,895 | €169,589 | +€7,694 | +4.8% |
| Suppliers | 440/4 | €161,895 | €169,589 | +€7,694 | +4.8% |
| Taxes, remuneration and social security | 45 | €4,249 | €3,202 | -€1,047 | -24.6% |
| Taxes | 450/3 | €1,137 | €3,202 | +€2,065 | +182% |
| Remuneration and social security | 454/9 | €3,112 | €0 | -€3,112 | -100% |
| Other amounts payable | 47/48 | €308,000 | €468,000 | +€160,000 | +51.9% |
| Remuneration, social security and pensions | 62 | €22,748 | €21,608 | -€1,141 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,820 | €5,084 | +€3,264 | +179% |
| Other operating charges | 640/8 | €1,779 | €2,754 | +€975 | +54.8% |
| Gross operating margin | 9900 | €259,366 | €293,791 | +€34,425 | +13.3% |
| Operating profit (loss) | 9901 | €233,019 | €264,345 | +€31,326 | +13.4% |
| Financial income | 75/76B | €241 | €42 | -€199 | -82.6% |
| Recurring financial income | 75 | €241 | €42 | -€199 | -82.6% |
| Financial charges | 65/66B | €1,986 | €236 | -€1,751 | -88.1% |
| Recurring financial charges | 65 | €1,986 | €236 | -€1,751 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | €231,274 | €264,152 | +€32,878 | +14.2% |
| Income taxes | 67/77 | €58,004 | €2,065 | -€55,939 | -96.4% |
| Profit (loss) for the period | 9904 | €173,269 | €262,087 | +€88,818 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €173,269 | €262,087 | +€88,818 | +51.3% |
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 14 October 2026 via checked.be.