J.P.S. Folderbedeling: 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.S. Folderbedeling
Largest movements
- Tangible fixed assets -€5,649
down €5,649 (-20.0%), from €28,243 to €22,595
- Cash -€1,622
down €1,622 (-27.5%), from €5,894 to €4,272
mainly Other debts (-€6,750) and Net result for the year (-€1,698)
- Receivables within one year +€536
up €536 (+21.8%), from €2,459 to €2,995
of which Other amounts receivable: +€681
- Other debts -€6,750
down €6,750 (-77.0%), from €8,771 to €2,021
- Reserves -€1,698
down €1,698 (-7.9%), from €21,536 to €19,838
of which Distributable reserves: -€1,698
- Trade debts +€1,414
up €1,414 (+1,571%), from €90 to €1,504
- Depreciation +€5,649
new in 2025: €5,649
- Gross operating margin +€4,025
up €4,025 (+311%), from €1,296 to €5,321
- Other operating charges +€529
up €529 (+137%), from €387 to €916
- Financial income -€518
no longer reported in 2025 (was €518)
- Taxes +€280
new in 2025: €280
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 | €36,597 | €29,862 | -€6,735 | -18.4% |
| Fixed assets | 21/28 | €28,243 | €22,595 | -€5,649 | -20.0% |
| Tangible fixed assets | 22/27 | €28,243 | €22,595 | -€5,649 | -20.0% |
| Furniture and vehicles | 24 | €28,243 | €22,595 | -€5,649 | -20.0% |
| Current assets | 29/58 | €8,353 | €7,267 | -€1,086 | -13.0% |
| Amounts receivable within one year | 40/41 | €2,459 | €2,995 | +€536 | +21.8% |
| Trade receivables | 40 | €1,878 | €1,733 | -€145 | -7.7% |
| Other amounts receivable | 41 | €581 | €1,262 | +€681 | +117% |
| Cash at bank and in hand | 54/58 | €5,894 | €4,272 | -€1,622 | -27.5% |
| Total equity and liabilities | 10/49 | €36,597 | €29,862 | -€6,735 | -18.4% |
| Equity | 10/15 | €27,736 | €26,038 | -€1,698 | -6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,536 | €19,838 | -€1,698 | -7.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,676 | €17,978 | -€1,698 | -8.6% |
| Amounts payable | 17/49 | €8,861 | €3,824 | -€5,037 | -56.8% |
| Amounts payable within one year | 42/48 | €8,861 | €3,824 | -€5,037 | -56.8% |
| Trade debts | 44 | €90 | €1,504 | +€1,414 | +1,571% |
| Suppliers | 440/4 | €90 | €1,504 | +€1,414 | +1,571% |
| Taxes, remuneration and social security | 45 | - | €299 | +€299 | |
| Taxes | 450/3 | - | €299 | +€299 | |
| Other amounts payable | 47/48 | €8,771 | €2,021 | -€6,750 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,649 | +€5,649 | |
| Other operating charges | 640/8 | €387 | €916 | +€529 | +137% |
| Gross operating margin | 9900 | €1,296 | €5,321 | +€4,025 | +311% |
| Operating profit (loss) | 9901 | €909 | -€1,244 | -€2,153 | |
| Financial income | 75/76B | €518 | - | -€518 | |
| Recurring financial income | 75 | €518 | - | -€518 | |
| Financial charges | 65/66B | €67 | €174 | +€107 | +159% |
| Recurring financial charges | 65 | €67 | €174 | +€107 | +159% |
| Profit (loss) for the period before taxes | 9903 | €1,360 | -€1,418 | -€2,778 | |
| Income taxes | 67/77 | - | €280 | +€280 | |
| Profit (loss) for the period | 9904 | €1,360 | -€1,698 | -€3,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,360 | -€1,698 | -€3,058 |
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 13 October 2026 via checked.be.