J.P.M. DESIGN: what changed
J.P.M. DESIGN
Largest movements
- Tangible fixed assets -€4,055
down €4,055 (-61.8%), from €6,565 to €2,509
of which Plant, machinery and equipment: -€2,536
- Receivables within one year -€3,928
down €3,928 (-22.1%), from €17,802 to €13,874
of which Trade receivables: -€2,085
- Deferred charges and accrued income +€1,223
up €1,223 (+91.4%), from €1,338 to €2,561
- Debts after one year -€17,915
no longer reported in 2025 (was €17,915)
- Profit (loss) carried forward +€10,855
up €10,855, from -€10,305 to €550
- Trade debts +€2,550
up €2,550 (+131%), from €1,942 to €4,493
- Tax, wage and social debts -€1,275
down €1,275 (-22.8%), from €5,594 to €4,319
of which Taxes: -€1,275
- Current portion of long-term debt -€688
down €688 (-4.1%), from €16,932 to €16,244
- Gross operating margin +€14,459
up €14,459 (+242%), from €5,976 to €20,435
- Taxes +€2,052
new in 2025: €2,052
- Financial charges -€1,041
down €1,041 (-28.3%), from €3,670 to €2,630
- Depreciation -€953
down €953 (-17.5%), from €5,454 to €4,501
- Staff costs -€263
no longer reported in 2025 (was €263)
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 | €51,431 | €44,831 | -€6,600 | -12.8% |
| Fixed assets | 21/28 | €6,926 | €2,870 | -€4,055 | -58.6% |
| Tangible fixed assets | 22/27 | €6,565 | €2,509 | -€4,055 | -61.8% |
| Plant, machinery and equipment | 23 | €2,921 | €386 | -€2,536 | -86.8% |
| Furniture and vehicles | 24 | €3,643 | €2,123 | -€1,520 | -41.7% |
| Financial fixed assets | 28 | €361 | €361 | = | 0.0% |
| Current assets | 29/58 | €44,506 | €41,961 | -€2,545 | -5.7% |
| Amounts receivable within one year | 40/41 | €17,802 | €13,874 | -€3,928 | -22.1% |
| Trade receivables | 40 | €15,740 | €13,655 | -€2,085 | -13.2% |
| Other amounts receivable | 41 | €2,062 | €219 | -€1,843 | -89.4% |
| Cash at bank and in hand | 54/58 | €25,365 | €25,525 | +€160 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,338 | €2,561 | +€1,223 | +91.4% |
| Total equity and liabilities | 10/49 | €51,431 | €44,831 | -€6,600 | -12.8% |
| Equity | 10/15 | €8,919 | €19,775 | +€10,855 | +122% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €632 | €632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €632 | €632 | = | 0.0% |
| Reserves not available under the articles | 1311 | €632 | €632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,305 | €550 | +€10,855 | |
| Amounts payable | 17/49 | €42,512 | €25,056 | -€17,456 | -41.1% |
| Amounts payable after more than one year | 17 | €17,915 | - | -€17,915 | |
| Financial debts | 170/4 | €17,915 | - | -€17,915 | |
| Amounts payable within one year | 42/48 | €24,492 | €25,055 | +€563 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €16,932 | €16,244 | -€688 | -4.1% |
| Trade debts | 44 | €1,942 | €4,493 | +€2,550 | +131% |
| Suppliers | 440/4 | €1,942 | €4,493 | +€2,550 | +131% |
| Taxes, remuneration and social security | 45 | €5,594 | €4,319 | -€1,275 | -22.8% |
| Taxes | 450/3 | €4,949 | €3,673 | -€1,275 | -25.8% |
| Remuneration and social security | 454/9 | €646 | €646 | = | 0.0% |
| Other amounts payable | 47/48 | €24 | - | -€24 | |
| Accrued charges and deferred income | 492/3 | €105 | €1 | -€104 | -99.2% |
| Remuneration, social security and pensions | 62 | €263 | - | -€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,454 | €4,501 | -€953 | -17.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,976 | €20,435 | +€14,459 | +242% |
| Operating profit (loss) | 9901 | -€128 | €15,534 | +€15,662 | |
| Financial income | 75/76B | €114 | €3 | -€111 | -97.4% |
| Recurring financial income | 75 | €114 | €3 | -€111 | -97.4% |
| Financial charges | 65/66B | €3,670 | €2,630 | -€1,041 | -28.3% |
| Recurring financial charges | 65 | €3,670 | €2,630 | -€1,041 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,684 | €12,907 | +€16,592 | |
| Income taxes | 67/77 | - | €2,052 | +€2,052 | |
| Profit (loss) for the period | 9904 | -€3,684 | €10,855 | +€14,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,684 | €10,855 | +€14,540 |
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 3 November 2026 via checked.be.