J&P Green: what changed
J&P Green
Largest movements
- Receivables within one year +€9,245
up €9,245 (+123%), from €7,491 to €16,736
- Tangible fixed assets -€3,458
down €3,458 (-12.9%), from €26,850 to €23,392
of which Furniture and vehicles: -€6,700
- Cash +€2,573
up €2,573 (+252%), from €1,023 to €3,596
mainly Net result for the year (+€15,119) and Tax, wage and social debts (+€7,130)
- Deferred charges and accrued income -€2,483
down €2,483 (-84.2%), from €2,948 to €465
- Contributions -€12,500
down €12,500 (-50.0%), from €25,000 to €12,500
- Reserves +€8,379
new in 2025: €8,379
- Tax, wage and social debts +€7,130
up €7,130 (+583%), from €1,224 to €8,354
- Profit (loss) carried forward +€6,740
no longer reported in 2025 (was -€6,740)
- Trade debts -€5,066
down €5,066 (-83.7%), from €6,055 to €989
- Gross operating margin +€26,374
up €26,374 (+989%), from €2,668 to €29,042
- Taxes +€6,208
new in 2025: €6,208
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 | €38,312 | €44,189 | +€5,877 | +15.3% |
| Fixed assets | 21/28 | €26,850 | €23,392 | -€3,458 | -12.9% |
| Tangible fixed assets | 22/27 | €26,850 | €23,392 | -€3,458 | -12.9% |
| Plant, machinery and equipment | 23 | €204 | €3,446 | +€3,242 | +1,589% |
| Furniture and vehicles | 24 | €26,646 | €19,946 | -€6,700 | -25.1% |
| Current assets | 29/58 | €11,462 | €20,797 | +€9,335 | +81.4% |
| Amounts receivable within one year | 40/41 | €7,491 | €16,736 | +€9,245 | +123% |
| Trade receivables | 40 | €7,491 | €16,736 | +€9,245 | +123% |
| Cash at bank and in hand | 54/58 | €1,023 | €3,596 | +€2,573 | +252% |
| Deferred charges and accrued income | 490/1 | €2,948 | €465 | -€2,483 | -84.2% |
| Total equity and liabilities | 10/49 | €38,312 | €44,189 | +€5,877 | +15.3% |
| Equity | 10/15 | €18,260 | €20,879 | +€2,619 | +14.3% |
| Contributions | 10/11 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Reserves | 13 | - | €8,379 | +€8,379 | |
| Distributable reserves | 133 | - | €8,379 | +€8,379 | |
| Profit (loss) carried forward | 14 | -€6,740 | - | +€6,740 | |
| Amounts payable | 17/49 | €20,052 | €23,310 | +€3,258 | +16.2% |
| Amounts payable after more than one year | 17 | €9,415 | €6,422 | -€2,993 | -31.8% |
| Financial debts | 170/4 | €9,415 | €6,422 | -€2,993 | -31.8% |
| Amounts payable within one year | 42/48 | €10,137 | €16,888 | +€6,751 | +66.6% |
| Current portion of amounts payable after more than one year | 42 | €2,858 | €2,994 | +€136 | +4.8% |
| Trade debts | 44 | €6,055 | €989 | -€5,066 | -83.7% |
| Suppliers | 440/4 | €6,055 | €989 | -€5,066 | -83.7% |
| Taxes, remuneration and social security | 45 | €1,224 | €8,354 | +€7,130 | +583% |
| Taxes | 450/3 | €1,224 | €8,354 | +€7,130 | +583% |
| Other amounts payable | 47/48 | - | €4,551 | +€4,551 | |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,910 | €6,996 | +€86 | +1.2% |
| Gross operating margin | 9900 | €2,668 | €29,042 | +€26,374 | +989% |
| Operating profit (loss) | 9901 | -€4,242 | €22,046 | +€26,288 | |
| Financial charges | 65/66B | €922 | €719 | -€203 | -22.0% |
| Recurring financial charges | 65 | €922 | €719 | -€203 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,164 | €21,327 | +€26,491 | |
| Income taxes | 67/77 | - | €6,208 | +€6,208 | |
| Profit (loss) for the period | 9904 | -€5,164 | €15,119 | +€20,283 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,164 | €15,119 | +€20,283 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.