J.P. ELECTRONICS: 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. ELECTRONICS
Largest movements
- Stocks and contracts -€4,850
down €4,850 (-70.8%), from €6,850 to €2,000
- Receivables within one year +€4,396
up €4,396 (+13.3%), from €33,066 to €37,461
of which Other amounts receivable: +€4,443
- Cash -€1,817
no longer reported in 2022 (was €1,817)
mainly Receivables within one year (-€4,396) and Net result for the year (-€3,162)
- Profit (loss) carried forward -€3,162
down €3,162 (-10.9%), from -€29,019 to -€32,181
- Trade debts +€1,034
up €1,034 (+240.8%), from €429 to €1,463
- Purchases and services +€35,789
new in 2022: €35,789
- Turnover +€32,695
new in 2022: €32,695
- Depreciation -€3,080
no longer reported in 2022 (was €3,080)
- Gross operating margin -€2,417
down €2,417 (-1402.6%), from -€172 to -€2,589
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,733 | €39,668 | -€2,065 | -4.9% |
| Current assets | 29/58 | €41,733 | €39,668 | -€2,065 | -4.9% |
| Stocks and contracts in progress | 3 | €6,850 | €2,000 | -€4,850 | -70.8% |
| Stocks | 30/36 | €6,850 | €2,000 | -€4,850 | -70.8% |
| Amounts receivable within one year | 40/41 | €33,066 | €37,461 | +€4,396 | +13.3% |
| Trade receivables | 40 | €3,762 | €3,714 | -€48 | -1.3% |
| Other amounts receivable | 41 | €29,304 | €33,747 | +€4,443 | +15.2% |
| Current investments | 50/53 | - | €207 | +€207 | |
| Cash at bank and in hand | 54/58 | €1,817 | - | -€1,817 | |
| Total equity and liabilities | 10/49 | €41,733 | €39,668 | -€2,065 | -4.9% |
| Equity | 10/15 | -€8,568 | -€11,730 | -€3,162 | -36.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€29,019 | -€32,181 | -€3,162 | -10.9% |
| Amounts payable | 17/49 | €50,301 | €51,398 | +€1,098 | +2.2% |
| Amounts payable within one year | 42/48 | €50,301 | €51,398 | +€1,098 | +2.2% |
| Trade debts | 44 | €429 | €1,463 | +€1,034 | +240.8% |
| Suppliers | 440/4 | €429 | €1,463 | +€1,034 | +240.8% |
| Other amounts payable | 47/48 | €49,871 | €49,935 | +€64 | +0.1% |
| Turnover | 70 | - | €32,695 | +€32,695 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €35,789 | +€35,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,080 | - | -€3,080 | |
| Other operating charges | 640/8 | €556 | €505 | -€52 | -9.3% |
| Gross operating margin | 9900 | -€172 | -€2,589 | -€2,417 | -1402.6% |
| Operating profit (loss) | 9901 | -€3,809 | -€3,093 | +€715 | +18.8% |
| Financial charges | 65/66B | €122 | €69 | -€53 | -43.6% |
| Recurring financial charges | 65 | €122 | €69 | -€53 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,931 | -€3,162 | +€769 | +19.6% |
| Profit (loss) for the period | 9904 | -€3,931 | -€3,162 | +€769 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,931 | -€3,162 | +€769 | +19.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.