J&P DECOR: what changed
Two fiscal 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 DECOR
Largest movements
- Cash -€219,738
down €219,738 (-52.3%), from €420,196 to €200,458
mainly Contributions, distributions and other (-€164,013) and Current investments (-€100,000)
- Current investments +€100,000
up €100,000, from €0 to €100,000
- Tangible fixed assets -€14,368
down €14,368 (-32.9%), from €43,664 to €29,296
of which Furniture and vehicles: -€12,016
- Reserves -€113,851
down €113,851 (-46.4%), from €245,456 to €131,606
- Other debts -€9,153
down €9,153 (-4.7%), from €193,917 to €184,764
- Accrued charges and deferred income -€7,255
down €7,255 (-68.0%), from €10,669 to €3,414
- Write-downs -€21,587
down €21,587 (-100.0%), from €21,587 to €0
- Taxes +€9,458
up €9,458 (+62.3%), from €15,172 to €24,630
- Financial charges -€7,290
down €7,290 (-67.8%), from €10,745 to €3,455
- Financial income -€5,197
down €5,197 (-72.9%), from €7,132 to €1,935
- Depreciation -€2,785
down €2,785 (-16.2%), from €17,153 to €14,368
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.
Cash bridge derived
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 | €475,250 | €342,066 | -€133,184 | -28.0% |
| Fixed assets | 21/28 | €43,664 | €29,296 | -€14,368 | -32.9% |
| Tangible fixed assets | 22/27 | €43,664 | €29,296 | -€14,368 | -32.9% |
| Land and buildings | 22 | €23,051 | €21,962 | -€1,089 | -4.7% |
| Plant, machinery and equipment | 23 | €7,434 | €6,171 | -€1,263 | -17.0% |
| Furniture and vehicles | 24 | €13,178 | €1,163 | -€12,016 | -91.2% |
| Current assets | 29/58 | €431,585 | €312,770 | -€118,815 | -27.5% |
| Amounts receivable within one year | 40/41 | €8,705 | €8,701 | -€4 | 0.0% |
| Trade receivables | 40 | €8,249 | €8,027 | -€223 | -2.7% |
| Other amounts receivable | 41 | €456 | €674 | +€218 | +47.9% |
| Current investments | 50/53 | €0 | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €420,196 | €200,458 | -€219,738 | -52.3% |
| Deferred charges and accrued income | 490/1 | €2,685 | €3,611 | +€927 | +34.5% |
| Total equity and liabilities | 10/49 | €475,250 | €342,066 | -€133,184 | -28.0% |
| Equity | 10/15 | €264,048 | €150,198 | -€113,851 | -43.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €245,456 | €131,606 | -€113,851 | -46.4% |
| Distributable reserves | 133 | €245,456 | €131,606 | -€113,851 | -46.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €211,201 | €191,868 | -€19,333 | -9.2% |
| Amounts payable within one year | 42/48 | €200,532 | €188,454 | -€12,078 | -6.0% |
| Trade debts | 44 | €903 | €1,378 | +€475 | +52.6% |
| Suppliers | 440/4 | €903 | €1,378 | +€475 | +52.6% |
| Taxes, remuneration and social security | 45 | €5,712 | €2,313 | -€3,399 | -59.5% |
| Taxes | 450/3 | €5,712 | €2,313 | -€3,399 | -59.5% |
| Other amounts payable | 47/48 | €193,917 | €184,764 | -€9,153 | -4.7% |
| Accrued charges and deferred income | 492/3 | €10,669 | €3,414 | -€7,255 | -68.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,153 | €14,368 | -€2,785 | -16.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,587 | €0 | -€21,587 | -100.0% |
| Other operating charges | 640/8 | €4,392 | €3,795 | -€597 | -13.6% |
| Non-recurring operating charges | 66A | €2,171 | €0 | -€2,171 | -100.0% |
| Gross operating margin | 9900 | €95,178 | €94,475 | -€703 | -0.7% |
| Operating profit (loss) | 9901 | €49,876 | €76,312 | +€26,437 | +53.0% |
| Financial income | 75/76B | €7,132 | €1,935 | -€5,197 | -72.9% |
| Recurring financial income | 75 | €7,132 | €1,935 | -€5,197 | -72.9% |
| Financial charges | 65/66B | €10,745 | €3,455 | -€7,290 | -67.8% |
| Recurring financial charges | 65 | €10,745 | €3,455 | -€7,290 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €46,263 | €74,793 | +€28,530 | +61.7% |
| Income taxes | 67/77 | €15,172 | €24,630 | +€9,458 | +62.3% |
| Profit (loss) for the period | 9904 | €31,091 | €50,163 | +€19,072 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,091 | €50,163 | +€19,072 | +61.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.