J&P Chapewerken: what changed
J&P Chapewerken
Largest movements
- Cash +€26,778
up €26,778 (+116%), from €23,015 to €49,793
mainly Trade debts (+€24,184) and Net result for the year (+€14,713)
- Receivables within one year +€7,402
up €7,402 (+15.7%), from €47,160 to €54,562
of which Other amounts receivable: +€8,905
- Tangible fixed assets -€2,467
down €2,467 (-7.1%), from €34,813 to €32,346
of which Furniture and vehicles: -€6,023
- Trade debts +€24,184
up €24,184 (+67.9%), from €35,594 to €59,778
- Profit (loss) carried forward +€14,713
up €14,713 (+99.7%), from €14,751 to €29,464
- Debts after one year -€8,542
down €8,542 (-33.5%), from €25,515 to €16,972
- Gross operating margin +€9,670
up €9,670 (+45.2%), from €21,379 to €31,049
- Depreciation +€5,416
up €5,416 (+244%), from €2,221 to €7,637
- Write-downs +€2,125
new in 2025: €2,125
- Financial charges +€1,659
up €1,659 (+485%), from €342 to €2,001
- Other operating charges +€630
up €630 (+144%), from €437 to €1,067
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,180 | €139,383 | +€31,203 | +28.8% |
| Fixed assets | 21/28 | €35,606 | €32,970 | -€2,637 | -7.4% |
| Intangible fixed assets | 21 | €794 | €624 | -€170 | -21.4% |
| Tangible fixed assets | 22/27 | €34,813 | €32,346 | -€2,467 | -7.1% |
| Plant, machinery and equipment | 23 | €1,941 | €5,497 | +€3,556 | +183% |
| Furniture and vehicles | 24 | €32,872 | €26,849 | -€6,023 | -18.3% |
| Current assets | 29/58 | €72,574 | €106,413 | +€33,839 | +46.6% |
| Amounts receivable within one year | 40/41 | €47,160 | €54,562 | +€7,402 | +15.7% |
| Trade receivables | 40 | €36,952 | €35,449 | -€1,503 | -4.1% |
| Other amounts receivable | 41 | €10,208 | €19,113 | +€8,905 | +87.2% |
| Cash at bank and in hand | 54/58 | €23,015 | €49,793 | +€26,778 | +116% |
| Deferred charges and accrued income | 490/1 | €2,399 | €2,058 | -€341 | -14.2% |
| Total equity and liabilities | 10/49 | €108,180 | €139,383 | +€31,203 | +28.8% |
| Equity | 10/15 | €34,751 | €49,464 | +€14,713 | +42.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,751 | €29,464 | +€14,713 | +99.7% |
| Amounts payable | 17/49 | €73,429 | €89,919 | +€16,490 | +22.5% |
| Amounts payable after more than one year | 17 | €25,515 | €16,972 | -€8,542 | -33.5% |
| Financial debts | 170/4 | €25,515 | €16,972 | -€8,542 | -33.5% |
| Amounts payable within one year | 42/48 | €47,915 | €72,946 | +€25,032 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €8,073 | €8,542 | +€470 | +5.8% |
| Trade debts | 44 | €35,594 | €59,778 | +€24,184 | +67.9% |
| Suppliers | 440/4 | €35,594 | €59,778 | +€24,184 | +67.9% |
| Taxes, remuneration and social security | 45 | €3,647 | €4,025 | +€379 | +10.4% |
| Taxes | 450/3 | €3,647 | €4,025 | +€379 | +10.4% |
| Other amounts payable | 47/48 | €601 | €601 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,221 | €7,637 | +€5,416 | +244% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,125 | +€2,125 | |
| Other operating charges | 640/8 | €437 | €1,067 | +€630 | +144% |
| Gross operating margin | 9900 | €21,379 | €31,049 | +€9,670 | +45.2% |
| Operating profit (loss) | 9901 | €18,721 | €20,221 | +€1,500 | +8.0% |
| Financial income | 75/76B | €19 | €519 | +€501 | +2,683% |
| Recurring financial income | 75 | €19 | €519 | +€501 | +2,683% |
| Financial charges | 65/66B | €342 | €2,001 | +€1,659 | +485% |
| Recurring financial charges | 65 | €342 | €2,001 | +€1,659 | +485% |
| Profit (loss) for the period before taxes | 9903 | €18,398 | €18,739 | +€341 | +1.9% |
| Income taxes | 67/77 | €3,647 | €4,025 | +€379 | +10.4% |
| Profit (loss) for the period | 9904 | €14,751 | €14,713 | -€38 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,751 | €14,713 | -€38 | -0.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.