J&P Logistics: 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 Logistics
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€25,884
down €25,884 (-31.6%), from €81,979 to €56,096
- Tax, wage and social debts +€18,709
up €18,709 (+142.0%), from €13,174 to €31,883
of which Taxes: +€17,945
- Other debts -€17,576
down €17,576 (-26.3%), from €66,863 to €49,287
- Reserves +€12,096
up €12,096 (+27.7%), from €43,693 to €55,789
- Short-term financial debts +€8,111
new in 2025: €8,111
- Gross operating margin +€24,074
up €24,074 (+165.5%), from €14,548 to €38,623
- Taxes +€15,663
up €15,663 (+261.4%), from €5,991 to €21,654
- Staff costs -€2,042
down €2,042 (-82.3%), from €2,481 to €439
- Financial charges +€1,328
up €1,328 (+132.5%), from €1,002 to €2,330
- Financial income +€491
up €491 (+492.0%), from €100 to €591
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.
Cash bridge derived
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 | €227,709 | €223,166 | -€4,544 | -2.0% |
| Fixed assets | 21/28 | €6,391 | €5,206 | -€1,185 | -18.5% |
| Tangible fixed assets | 22/27 | €6,391 | €5,206 | -€1,185 | -18.5% |
| Other tangible fixed assets | 26 | €6,391 | €5,206 | -€1,185 | -18.5% |
| Current assets | 29/58 | €221,318 | €217,960 | -€3,358 | -1.5% |
| Amounts receivable within one year | 40/41 | €218,784 | €217,570 | -€1,214 | -0.6% |
| Trade receivables | 40 | €120,607 | €122,314 | +€1,707 | +1.4% |
| Other amounts receivable | 41 | €98,177 | €95,256 | -€2,921 | -3.0% |
| Cash at bank and in hand | 54/58 | €2,534 | €390 | -€2,144 | -84.6% |
| Total equity and liabilities | 10/49 | €227,709 | €223,166 | -€4,544 | -2.0% |
| Equity | 10/15 | €65,693 | €77,789 | +€12,096 | +18.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €43,693 | €55,789 | +€12,096 | +27.7% |
| Distributable reserves | 133 | €43,693 | €55,789 | +€12,096 | +27.7% |
| Amounts payable | 17/49 | €162,017 | €145,377 | -€16,640 | -10.3% |
| Amounts payable within one year | 42/48 | €162,017 | €145,377 | -€16,640 | -10.3% |
| Financial debts | 43 | - | €8,111 | +€8,111 | |
| Credit institutions | 430/8 | - | €8,111 | +€8,111 | |
| Trade debts | 44 | €81,979 | €56,096 | -€25,884 | -31.6% |
| Suppliers | 440/4 | €81,979 | €56,096 | -€25,884 | -31.6% |
| Taxes, remuneration and social security | 45 | €13,174 | €31,883 | +€18,709 | +142.0% |
| Taxes | 450/3 | €12,030 | €29,975 | +€17,945 | +149.2% |
| Remuneration and social security | 454/9 | €1,144 | €1,908 | +€763 | +66.7% |
| Other amounts payable | 47/48 | €66,863 | €49,287 | -€17,576 | -26.3% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,481 | €439 | -€2,042 | -82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,185 | €1,185 | = | 0.0% |
| Other operating charges | 640/8 | €1,464 | €1,509 | +€45 | +3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €14,548 | €38,623 | +€24,074 | +165.5% |
| Operating profit (loss) | 9901 | €9,418 | €35,490 | +€26,072 | +276.8% |
| Financial income | 75/76B | €100 | €591 | +€491 | +492.0% |
| Recurring financial income | 75 | €100 | €591 | +€491 | +492.0% |
| Financial charges | 65/66B | €1,002 | €2,330 | +€1,328 | +132.5% |
| Recurring financial charges | 65 | €1,002 | €2,330 | +€1,328 | +132.5% |
| Profit (loss) for the period before taxes | 9903 | €8,515 | €33,750 | +€25,235 | +296.4% |
| Income taxes | 67/77 | €5,991 | €21,654 | +€15,663 | +261.4% |
| Profit (loss) for the period | 9904 | €2,524 | €12,096 | +€9,572 | +379.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,524 | €12,096 | +€9,572 | +379.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.