J.P. CAR: 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. CAR
Largest movements
- Tangible fixed assets -€5,000
down €5,000 (-2.5%), from €203,947 to €198,947
- Other debts -€27,000
down €27,000 (-17.2%), from €157,128 to €130,128
- Reserves +€9,036
up €9,036 (+19.8%), from €45,661 to €54,698
of which Distributable reserves: +€8,591
- Accrued charges and deferred income +€7,056
up €7,056 (+45.2%), from €15,598 to €22,655
- Tax, wage and social debts +€4,431
up €4,431 (+613%), from €722 to €5,153
- Financial charges -€915
down €915 (-11.3%), from €8,076 to €7,161
- Taxes +€708
up €708 (+19.0%), from €3,722 to €4,431
- Gross operating margin +€642
up €642 (+2.6%), from €24,903 to €25,545
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 | €281,194 | €274,634 | -€6,560 | -2.3% |
| Fixed assets | 21/28 | €279,554 | €274,554 | -€5,000 | -1.8% |
| Tangible fixed assets | 22/27 | €203,947 | €198,947 | -€5,000 | -2.5% |
| Land and buildings | 22 | €203,947 | €198,947 | -€5,000 | -2.5% |
| Financial fixed assets | 28 | €75,608 | €75,608 | = | 0.0% |
| Current assets | 29/58 | €1,640 | €80 | -€1,560 | -95.1% |
| Amounts receivable within one year | 40/41 | €64 | - | -€64 | |
| Other amounts receivable | 41 | €64 | - | -€64 | |
| Cash at bank and in hand | 54/58 | €50 | €80 | +€30 | +59.7% |
| Deferred charges and accrued income | 490/1 | €1,526 | - | -€1,526 | |
| Total equity and liabilities | 10/49 | €281,194 | €274,634 | -€6,560 | -2.3% |
| Equity | 10/15 | €107,745 | €116,698 | +€8,953 | +8.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €45,661 | €54,698 | +€9,036 | +19.8% |
| Non-distributable reserves | 130/1 | €4,925 | €5,371 | +€446 | +9.0% |
| Legal reserve | 130 | €4,925 | €5,371 | +€446 | +9.0% |
| Distributable reserves | 133 | €40,736 | €49,327 | +€8,591 | +21.1% |
| Profit (loss) carried forward | 14 | €84 | - | -€84 | |
| Amounts payable | 17/49 | €173,449 | €157,936 | -€15,513 | -8.9% |
| Amounts payable within one year | 42/48 | €157,851 | €135,282 | -€22,569 | -14.3% |
| Taxes, remuneration and social security | 45 | €722 | €5,153 | +€4,431 | +613% |
| Taxes | 450/3 | €722 | €5,153 | +€4,431 | +613% |
| Other amounts payable | 47/48 | €157,128 | €130,128 | -€27,000 | -17.2% |
| Accrued charges and deferred income | 492/3 | €15,598 | €22,655 | +€7,056 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Gross operating margin | 9900 | €24,903 | €25,545 | +€642 | +2.6% |
| Operating profit (loss) | 9901 | €19,903 | €20,545 | +€642 | +3.2% |
| Financial charges | 65/66B | €8,076 | €7,161 | -€915 | -11.3% |
| Recurring financial charges | 65 | €8,076 | €7,161 | -€915 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €11,827 | €13,383 | +€1,556 | +13.2% |
| Income taxes | 67/77 | €3,722 | €4,431 | +€708 | +19.0% |
| Profit (loss) for the period | 9904 | €8,105 | €8,953 | +€848 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,105 | €8,953 | +€848 | +10.5% |
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 16 October 2026 via checked.be.