J-P DELATTE: 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 DELATTE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€259
down €259 (-0.1%), from -€268,131 to -€268,390
- Other debts +€250
up €250 (+0.2%), from €112,582 to €112,832
- Gross operating margin -€30
down €30 (-16.3%), from -€184 to -€214
- Financial charges -€15
down €15 (-25.0%), from €60 to €45
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 | €6,044 | €6,035 | -€9 | -0.1% |
| Current assets | 29/58 | €6,044 | €6,035 | -€9 | -0.1% |
| Amounts receivable within one year | 40/41 | €5,552 | €5,552 | = | 0.0% |
| Other amounts receivable | 41 | €5,552 | €5,552 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €492 | €483 | -€9 | -1.8% |
| Total equity and liabilities | 10/49 | €6,044 | €6,035 | -€9 | -0.1% |
| Equity | 10/15 | -€106,885 | -€107,144 | -€259 | -0.2% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €37,299 | €37,299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,904 | €24,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,131 | -€268,390 | -€259 | -0.1% |
| Amounts payable | 17/49 | €112,929 | €113,179 | +€250 | +0.2% |
| Amounts payable within one year | 42/48 | €112,929 | €113,179 | +€250 | +0.2% |
| Trade debts | 44 | €348 | €348 | = | 0.0% |
| Suppliers | 440/4 | €348 | €348 | = | 0.0% |
| Other amounts payable | 47/48 | €112,582 | €112,832 | +€250 | +0.2% |
| Gross operating margin | 9900 | -€184 | -€214 | -€30 | -16.3% |
| Operating profit (loss) | 9901 | -€184 | -€214 | -€30 | -16.3% |
| Financial charges | 65/66B | €60 | €45 | -€15 | -25.0% |
| Recurring financial charges | 65 | €60 | €45 | -€15 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€244 | -€259 | -€15 | -6.1% |
| Profit (loss) for the period | 9904 | -€244 | -€259 | -€15 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€244 | -€259 | -€15 | -6.1% |
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 24 October 2026 via checked.be.