JEGPROM: 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.
JEGPROM
Largest movements
- Cash +€61,597
up €61,597 (+57.3%), from €107,503 to €169,101
mainly Debts after one year (+€51,287) and Net result for the year (+€44,450)
- Tangible fixed assets +€59,839
up €59,839 (+342.1%), from €17,490 to €77,330
of which Furniture and vehicles: +€61,041
- Receivables within one year -€15,294
down €15,294 (-82.0%), from €18,643 to €3,349
of which Trade receivables: -€15,088
- Current investments +€8,000
new in 2025: €8,000
- Debts after one year +€51,287
new in 2025: €51,287
- Other debts +€41,396
up €41,396 (+658.0%), from €6,291 to €47,688
- Current portion of long-term debt +€13,743
new in 2025: €13,743
- Tax, wage and social debts +€5,630
up €5,630 (+124.2%), from €4,532 to €10,162
- Gross operating margin +€26,320
up €26,320 (+37.2%), from €70,778 to €97,098
- Depreciation +€7,233
up €7,233 (+216.0%), from €3,348 to €10,581
- Taxes +€4,350
up €4,350 (+51.4%), from €8,456 to €12,805
- Financial charges -€3,737
down €3,737 (-11.8%), from €31,686 to €27,949
- Provisions -€1,254
down €1,254 (-69.9%), from €1,794 to €540
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 | €144,648 | €258,878 | +€114,231 | +79.0% |
| Fixed assets | 21/28 | €17,490 | €77,330 | +€59,839 | +342.1% |
| Tangible fixed assets | 22/27 | €17,490 | €77,330 | +€59,839 | +342.1% |
| Plant, machinery and equipment | 23 | €1,295 | €610 | -€684 | -52.9% |
| Furniture and vehicles | 24 | €12,316 | €73,357 | +€61,041 | +495.6% |
| Other tangible fixed assets | 26 | €3,879 | €3,362 | -€517 | -13.3% |
| Current assets | 29/58 | €127,157 | €181,549 | +€54,392 | +42.8% |
| Amounts receivable within one year | 40/41 | €18,643 | €3,349 | -€15,294 | -82.0% |
| Trade receivables | 40 | €16,843 | €1,755 | -€15,088 | -89.6% |
| Other amounts receivable | 41 | €1,800 | €1,595 | -€205 | -11.4% |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €107,503 | €169,101 | +€61,597 | +57.3% |
| Deferred charges and accrued income | 490/1 | €1,011 | €1,099 | +€88 | +8.7% |
| Total equity and liabilities | 10/49 | €144,648 | €258,878 | +€114,231 | +79.0% |
| Equity | 10/15 | €104,331 | €104,331 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €102,331 | €102,331 | = | 0.0% |
| Distributable reserves | 133 | €102,331 | €102,331 | = | 0.0% |
| Provisions and deferred taxes | 16 | €28,994 | €29,535 | +€540 | +1.9% |
| Provisions for liabilities and charges | 160/5 | €28,994 | €29,535 | +€540 | +1.9% |
| Other liabilities and charges | 164/5 | €28,994 | €29,535 | +€540 | +1.9% |
| Amounts payable | 17/49 | €11,323 | €125,013 | +€113,691 | +1004.1% |
| Amounts payable after more than one year | 17 | - | €51,287 | +€51,287 | |
| Financial debts | 170/4 | - | €51,287 | +€51,287 | |
| Amounts payable within one year | 42/48 | €11,323 | €73,117 | +€61,794 | +545.8% |
| Current portion of amounts payable after more than one year | 42 | - | €13,743 | +€13,743 | |
| Trade debts | 44 | €500 | €1,523 | +€1,024 | +205.0% |
| Suppliers | 440/4 | €500 | €1,523 | +€1,024 | +205.0% |
| Taxes, remuneration and social security | 45 | €4,532 | €10,162 | +€5,630 | +124.2% |
| Taxes | 450/3 | €4,532 | €10,162 | +€5,630 | +124.2% |
| Other amounts payable | 47/48 | €6,291 | €47,688 | +€41,396 | +658.0% |
| Accrued charges and deferred income | 492/3 | - | €610 | +€610 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,348 | €10,581 | +€7,233 | +216.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,794 | €540 | -€1,254 | -69.9% |
| Other operating charges | 640/8 | €905 | €872 | -€33 | -3.6% |
| Gross operating margin | 9900 | €70,778 | €97,098 | +€26,320 | +37.2% |
| Operating profit (loss) | 9901 | €64,731 | €85,105 | +€20,374 | +31.5% |
| Financial income | 75/76B | €984 | €100 | -€884 | -89.8% |
| Recurring financial income | 75 | €984 | €100 | -€884 | -89.8% |
| Financial charges | 65/66B | €31,686 | €27,949 | -€3,737 | -11.8% |
| Recurring financial charges | 65 | €31,686 | €27,949 | -€3,737 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €34,029 | €57,256 | +€23,227 | +68.3% |
| Income taxes | 67/77 | €8,456 | €12,805 | +€4,350 | +51.4% |
| Profit (loss) for the period | 9904 | €25,573 | €44,450 | +€18,877 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,573 | €44,450 | +€18,877 | +73.8% |
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.