J-P en C°: 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 en C°
Largest movements
- Cash +€59,534
up €59,534 (+54.2%), from €109,760 to €169,294
mainly Trade debts (+€26,426) and Depreciation (+€21,742)
- Tangible fixed assets -€21,742
down €21,742 (-26.7%), from €81,380 to €59,637
of which Furniture and vehicles: -€20,431
- Receivables within one year +€6,105
up €6,105 (+15.6%), from €39,229 to €45,335
of which Trade receivables: +€3,723
- Trade debts +€26,426
up €26,426 (+143%), from €18,511 to €44,937
- Accrued charges and deferred income +€19,425
new in 2025: €19,425
- Debts after one year -€10,017
down €10,017 (-32.9%), from €30,432 to €20,414
- Other debts +€4,687
up €4,687 (+10.3%), from €45,461 to €50,148
- Reserves +€4,611
up €4,611 (+9.4%), from €49,022 to €53,633
of which Distributable reserves: +€4,611
- Gross operating margin -€8,883
down €8,883 (-21.1%), from €42,172 to €33,288
- Taxes -€1,620
down €1,620 (-41.3%), from €3,922 to €2,302
- Financial charges -€1,478
down €1,478 (-38.8%), from €3,808 to €2,330
- Staff costs -€1,334
down €1,334 (-80.4%), from €1,659 to €325
- Other operating charges +€1,068
up €1,068 (+118%), from €909 to €1,977
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 | €231,869 | €275,266 | +€43,397 | +18.7% |
| Fixed assets | 21/28 | €81,380 | €59,637 | -€21,742 | -26.7% |
| Tangible fixed assets | 22/27 | €81,380 | €59,637 | -€21,742 | -26.7% |
| Plant, machinery and equipment | 23 | €3,356 | €2,045 | -€1,311 | -39.1% |
| Furniture and vehicles | 24 | €78,024 | €57,593 | -€20,431 | -26.2% |
| Current assets | 29/58 | €150,489 | €215,628 | +€65,139 | +43.3% |
| Stocks and contracts in progress | 3 | €1,500 | €1,000 | -€500 | -33.3% |
| Stocks | 30/36 | €1,500 | €1,000 | -€500 | -33.3% |
| Amounts receivable within one year | 40/41 | €39,229 | €45,335 | +€6,105 | +15.6% |
| Trade receivables | 40 | €29,847 | €33,571 | +€3,723 | +12.5% |
| Other amounts receivable | 41 | €9,382 | €11,764 | +€2,382 | +25.4% |
| Cash at bank and in hand | 54/58 | €109,760 | €169,294 | +€59,534 | +54.2% |
| Total equity and liabilities | 10/49 | €231,869 | €275,266 | +€43,397 | +18.7% |
| Equity | 10/15 | €117,488 | €122,099 | +€4,611 | +3.9% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Reserves | 13 | €49,022 | €53,633 | +€4,611 | +9.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €47,022 | €51,633 | +€4,611 | +9.8% |
| Profit (loss) carried forward | 14 | €466 | €466 | = | 0.0% |
| Amounts payable | 17/49 | €114,381 | €153,167 | +€38,786 | +33.9% |
| Amounts payable after more than one year | 17 | €30,432 | €20,414 | -€10,017 | -32.9% |
| Financial debts | 170/4 | €30,432 | €20,414 | -€10,017 | -32.9% |
| Amounts payable within one year | 42/48 | €83,949 | €113,327 | +€29,378 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €10,471 | €10,017 | -€454 | -4.3% |
| Trade debts | 44 | €18,511 | €44,937 | +€26,426 | +143% |
| Suppliers | 440/4 | €18,511 | €44,937 | +€26,426 | +143% |
| Taxes, remuneration and social security | 45 | €9,507 | €8,226 | -€1,281 | -13.5% |
| Taxes | 450/3 | €7,339 | €5,719 | -€1,620 | -22.1% |
| Remuneration and social security | 454/9 | €2,168 | €2,507 | +€339 | +15.6% |
| Other amounts payable | 47/48 | €45,461 | €50,148 | +€4,687 | +10.3% |
| Accrued charges and deferred income | 492/3 | - | €19,425 | +€19,425 | |
| Remuneration, social security and pensions | 62 | €1,659 | €325 | -€1,334 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,752 | €21,742 | -€10 | 0.0% |
| Other operating charges | 640/8 | €909 | €1,977 | +€1,068 | +118% |
| Gross operating margin | 9900 | €42,172 | €33,288 | -€8,883 | -21.1% |
| Operating profit (loss) | 9901 | €17,851 | €9,243 | -€8,608 | -48.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,808 | €2,330 | -€1,478 | -38.8% |
| Recurring financial charges | 65 | €3,808 | €2,330 | -€1,478 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €14,043 | €6,914 | -€7,130 | -50.8% |
| Income taxes | 67/77 | €3,922 | €2,302 | -€1,620 | -41.3% |
| Profit (loss) for the period | 9904 | €10,121 | €4,611 | -€5,510 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,121 | €4,611 | -€5,510 | -54.4% |
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 26 October 2026 via checked.be.