JBP 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.
JBP HOLDING
Largest movements
- Current investments +€557,302
up €557,302 (+137%), from €405,406 to €962,707
- Cash -€422,628
down €422,628 (-92.9%), from €454,773 to €32,144
mainly Current investments (-€557,302) and Contributions, distributions and other (-€504,000)
- Receivables within one year -€142,044
down €142,044 (-56.6%), from €251,002 to €108,958
- Reserves -€490,400
down €490,400 (-46.5%), from €1.1m to €563,600
- Other debts +€474,660
new in 2025: €474,660
- Financial income -€331,024
down €331,024 (-93.3%), from €354,822 to €23,798
- Taxes -€27,324
down €27,324 (-81.7%), from €33,432 to €6,108
- Depreciation -€1,454
down €1,454 (-63.2%), from €2,301 to €848
- Financial charges -€272
down €272 (-79.3%), from €343 to €71
- Gross operating margin -€231
down €231 (-8.0%), from -€2,901 to -€3,132
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 | €3,093,728 | €3,085,649 | -€8,079 | -0.3% |
| Formation expenses | 20 | €848 | - | -€848 | |
| Fixed assets | 21/28 | €1,981,700 | €1,981,700 | = | 0.0% |
| Financial fixed assets | 28 | €1,981,700 | €1,981,700 | = | 0.0% |
| Current assets | 29/58 | €1,111,180 | €1,103,949 | -€7,231 | -0.7% |
| Amounts receivable within one year | 40/41 | €251,002 | €108,958 | -€142,044 | -56.6% |
| Other amounts receivable | 41 | €251,002 | €108,958 | -€142,044 | -56.6% |
| Current investments | 50/53 | €405,406 | €962,707 | +€557,302 | +137% |
| Cash at bank and in hand | 54/58 | €454,773 | €32,144 | -€422,628 | -92.9% |
| Deferred charges and accrued income | 490/1 | - | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €3,093,728 | €3,085,649 | -€8,079 | -0.3% |
| Equity | 10/15 | €3,037,551 | €2,547,191 | -€490,360 | -16.1% |
| Contributions | 10/11 | €1,981,700 | €1,981,700 | = | 0.0% |
| Reserves | 13 | €1,054,000 | €563,600 | -€490,400 | -46.5% |
| Distributable reserves | 133 | €1,054,000 | €563,600 | -€490,400 | -46.5% |
| Profit (loss) carried forward | 14 | €1,851 | €1,891 | +€40 | +2.2% |
| Amounts payable | 17/49 | €56,177 | €538,458 | +€482,281 | +859% |
| Amounts payable within one year | 42/48 | €56,177 | €538,458 | +€482,281 | +859% |
| Trade debts | 44 | €3,700 | €1,850 | -€1,850 | -50.0% |
| Suppliers | 440/4 | €3,700 | €1,850 | -€1,850 | -50.0% |
| Taxes, remuneration and social security | 45 | €52,477 | €61,948 | +€9,471 | +18.0% |
| Taxes | 450/3 | €52,477 | €61,948 | +€9,471 | +18.0% |
| Other amounts payable | 47/48 | - | €474,660 | +€474,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,301 | €848 | -€1,454 | -63.2% |
| Gross operating margin | 9900 | -€2,901 | -€3,132 | -€231 | -8.0% |
| Operating profit (loss) | 9901 | -€5,202 | -€3,979 | +€1,222 | +23.5% |
| Financial income | 75/76B | €354,822 | €23,798 | -€331,024 | -93.3% |
| Recurring financial income | 75 | €354,822 | €23,798 | -€331,024 | -93.3% |
| Financial charges | 65/66B | €343 | €71 | -€272 | -79.3% |
| Recurring financial charges | 65 | €343 | €71 | -€272 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €349,277 | €19,748 | -€329,529 | -94.3% |
| Income taxes | 67/77 | €33,432 | €6,108 | -€27,324 | -81.7% |
| Profit (loss) for the period | 9904 | €315,845 | €13,640 | -€302,205 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €315,845 | €13,640 | -€302,205 | -95.7% |
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 15 October 2026 via checked.be.