J2P HOLDING: 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.
J2P HOLDING
Largest movements
- Current investments +€2.7m
up €2.7m (+243%), from €1.1m to €3.9m
- Financial fixed assets -€944,000
down €944,000 (-50.3%), from €1.9m to €931,520
- Cash +€217,699
up €217,699 (+3,399%), from €6,405 to €224,104
mainly Net result for the year (+€2.1m) and Investment in fixed assets (net) (+€944,000)
- Receivables after one year -€130,979
down €130,979 (-43.5%), from €301,423 to €170,443
- Receivables within one year +€65,274
up €65,274 (+13.1%), from €500,000 to €565,274
of which Trade receivables: +€33,400
- Reserves +€2.1m
up €2.1m (+75.5%), from €2.7m to €4.8m
- Tax, wage and social debts -€58,756
down €58,756 (-100%), from €58,756 to €0
- Financial income +€1.8m
up €1.8m (+308%), from €584,215 to €2.4m
of which Non-recurring financial income: +€2.2m
- Taxes +€187,718
up €187,718 (+318%), from €59,022 to €246,739
- Gross operating margin -€93,266
down €93,266 (-1,298%), from -€7,187 to -€100,454
- Financial charges -€59,845
down €59,845, from €39,206 to -€20,640
- Other operating charges -€1,295
down €1,295 (-55.7%), from €2,325 to €1,030
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,836,883 | €5,835,458 | +€2.0m | +52.1% |
| Fixed assets | 21/28 | €1,875,520 | €931,520 | -€944,000 | -50.3% |
| Financial fixed assets | 28 | €1,875,520 | €931,520 | -€944,000 | -50.3% |
| Current assets | 29/58 | €1,961,363 | €4,903,938 | +€2.9m | +150% |
| Amounts receivable after more than one year | 29 | €301,423 | €170,443 | -€130,979 | -43.5% |
| Other amounts receivable | 291 | €301,423 | €170,443 | -€130,979 | -43.5% |
| Amounts receivable within one year | 40/41 | €500,000 | €565,274 | +€65,274 | +13.1% |
| Trade receivables | 40 | - | €33,400 | +€33,400 | |
| Other amounts receivable | 41 | €500,000 | €531,874 | +€31,874 | +6.4% |
| Current investments | 50/53 | €1,126,733 | €3,865,959 | +€2.7m | +243% |
| Cash at bank and in hand | 54/58 | €6,405 | €224,104 | +€217,699 | +3,399% |
| Deferred charges and accrued income | 490/1 | €26,802 | €78,158 | +€51,356 | +192% |
| Total equity and liabilities | 10/49 | €3,836,883 | €5,835,458 | +€2.0m | +52.1% |
| Equity | 10/15 | €3,773,337 | €5,830,517 | +€2.1m | +54.5% |
| Contributions | 10/11 | €1,050,000 | €1,050,000 | = | 0.0% |
| Reserves | 13 | €2,723,337 | €4,780,517 | +€2.1m | +75.5% |
| Distributable reserves | 133 | €2,723,337 | €4,780,517 | +€2.1m | +75.5% |
| Amounts payable | 17/49 | €63,546 | €4,942 | -€58,604 | -92.2% |
| Amounts payable within one year | 42/48 | €63,546 | €4,942 | -€58,604 | -92.2% |
| Trade debts | 44 | €4,790 | €4,942 | +€152 | +3.2% |
| Suppliers | 440/4 | €4,790 | €4,942 | +€152 | +3.2% |
| Taxes, remuneration and social security | 45 | €58,756 | €0 | -€58,756 | -100% |
| Taxes | 450/3 | €58,756 | €0 | -€58,756 | -100% |
| Other operating charges | 640/8 | €2,325 | €1,030 | -€1,295 | -55.7% |
| Gross operating margin | 9900 | -€7,187 | -€100,454 | -€93,266 | -1,298% |
| Operating profit (loss) | 9901 | -€9,512 | -€101,483 | -€91,971 | -967% |
| Financial income | 75/76B | €584,215 | €2,384,762 | +€1.8m | +308% |
| Recurring financial income | 75 | €584,215 | €148,762 | -€435,453 | -74.5% |
| Non-recurring financial income | 76B | - | €2,236,000 | +€2.2m | |
| Financial charges | 65/66B | €39,206 | -€20,640 | -€59,845 | |
| Recurring financial charges | 65 | €39,206 | -€20,640 | -€59,845 | |
| Profit (loss) for the period before taxes | 9903 | €535,497 | €2,303,919 | +€1.8m | +330% |
| Income taxes | 67/77 | €59,022 | €246,739 | +€187,718 | +318% |
| Profit (loss) for the period | 9904 | €476,476 | €2,057,179 | +€1.6m | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €476,476 | €2,057,179 | +€1.6m | +332% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.