J.P. en P.: what changed
J.P. en P.
Largest movements
- Tangible fixed assets -€21,031
down €21,031 (-6.2%), from €340,833 to €319,803
of which Land and buildings: -€24,412
- Cash -€11,073
down €11,073 (-28.2%), from €39,239 to €28,166
mainly Net result for the year (-€30,014) and Provisions (-€5,947)
- Profit (loss) carried forward -€21,094
down €21,094 (-21.2%), from -€99,507 to -€120,601
- Reserves -€8,920
down €8,920 (-2.4%), from €377,846 to €368,926
of which Tax-exempt reserves: -€8,920
- Provisions -€5,947
down €5,947 (-9.0%), from €66,112 to €60,165
- Trade debts +€3,877
up €3,877 (+1,426%), from €272 to €4,149
- Other operating charges +€7,063
up €7,063 (+162%), from €4,351 to €11,414
- Gross operating margin -€976
down €976 (-67.6%), from €1,443 to €467
- Depreciation -€455
down €455 (-1.8%), from €25,412 to €24,957
- Financial charges -€230
down €230 (-80.1%), from €287 to €57
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 | €380,284 | €348,200 | -€32,084 | -8.4% |
| Fixed assets | 21/28 | €340,833 | €319,803 | -€21,031 | -6.2% |
| Tangible fixed assets | 22/27 | €340,833 | €319,803 | -€21,031 | -6.2% |
| Land and buildings | 22 | €340,833 | €316,422 | -€24,412 | -7.2% |
| Furniture and vehicles | 24 | - | €3,381 | +€3,381 | |
| Current assets | 29/58 | €39,451 | €28,398 | -€11,053 | -28.0% |
| Cash at bank and in hand | 54/58 | €39,239 | €28,166 | -€11,073 | -28.2% |
| Deferred charges and accrued income | 490/1 | €211 | €231 | +€20 | +9.4% |
| Total equity and liabilities | 10/49 | €380,284 | €348,200 | -€32,084 | -8.4% |
| Equity | 10/15 | €298,799 | €268,785 | -€30,014 | -10.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €377,846 | €368,926 | -€8,920 | -2.4% |
| Tax-exempt reserves | 132 | €99,167 | €90,247 | -€8,920 | -9.0% |
| Distributable reserves | 133 | €278,679 | €278,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,507 | -€120,601 | -€21,094 | -21.2% |
| Provisions and deferred taxes | 16 | €66,112 | €60,165 | -€5,947 | -9.0% |
| Deferred taxes | 168 | €66,112 | €60,165 | -€5,947 | -9.0% |
| Amounts payable | 17/49 | €15,373 | €19,250 | +€3,877 | +25.2% |
| Amounts payable within one year | 42/48 | €15,373 | €19,250 | +€3,877 | +25.2% |
| Trade debts | 44 | €272 | €4,149 | +€3,877 | +1,426% |
| Suppliers | 440/4 | €272 | €4,149 | +€3,877 | +1,426% |
| Other amounts payable | 47/48 | €15,102 | €15,102 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,412 | €24,957 | -€455 | -1.8% |
| Other operating charges | 640/8 | €4,351 | €11,414 | +€7,063 | +162% |
| Gross operating margin | 9900 | €1,443 | €467 | -€976 | -67.6% |
| Operating profit (loss) | 9901 | -€28,320 | -€35,903 | -€7,584 | -26.8% |
| Financial charges | 65/66B | €287 | €57 | -€230 | -80.1% |
| Recurring financial charges | 65 | €287 | €57 | -€230 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,607 | -€35,960 | -€7,354 | -25.7% |
| Transfer from deferred taxes | 780 | €5,947 | €5,947 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€22,660 | -€30,014 | -€7,354 | -32.5% |
| Transfer from tax-exempt reserves | 789 | €8,920 | €8,920 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,740 | -€21,094 | -€7,354 | -53.5% |
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 7 November 2026 via checked.be.