JHP: 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.
JHP
Largest movements
- Stocks and contracts -€4,963
down €4,963 (-100.0%), from €4,963 to €0
- Tangible fixed assets -€2,205
down €2,205 (-100.0%), from €2,205 to €0
- Receivables within one year -€917
down €917 (-79.0%), from €1,160 to €243
- Cash -€891
down €891 (-12.2%), from €7,292 to €6,402
mainly Other debts (-€16,091) and Debts after one year (-€15,000)
- Profit (loss) carried forward +€18,864
up €18,864 (+4.9%), from -€388,840 to -€369,976
- Other debts -€16,091
down €16,091 (-15.6%), from €103,074 to €86,983
- Debts after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tax, wage and social debts +€4,431
up €4,431 (+3021.4%), from €147 to €4,578
- Trade debts -€1,180
down €1,180 (-95.2%), from €1,240 to €60
- Gross operating margin +€22,930
up €22,930, from -€3,104 to €19,825
- Depreciation -€1,132
down €1,132 (-100.0%), from €1,132 to €0
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 | €15,621 | €6,645 | -€8,976 | -57.5% |
| Fixed assets | 21/28 | €2,205 | €0 | -€2,205 | -100.0% |
| Tangible fixed assets | 22/27 | €2,205 | €0 | -€2,205 | -100.0% |
| Plant, machinery and equipment | 23 | €2,205 | €0 | -€2,205 | -100.0% |
| Current assets | 29/58 | €13,416 | €6,645 | -€6,771 | -50.5% |
| Stocks and contracts in progress | 3 | €4,963 | €0 | -€4,963 | -100.0% |
| Stocks | 30/36 | €4,963 | €0 | -€4,963 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,160 | €243 | -€917 | -79.0% |
| Trade receivables | 40 | €1,160 | €243 | -€917 | -79.0% |
| Cash at bank and in hand | 54/58 | €7,292 | €6,402 | -€891 | -12.2% |
| Total equity and liabilities | 10/49 | €15,621 | €6,645 | -€8,976 | -57.5% |
| Equity | 10/15 | -€103,840 | -€84,976 | +€18,864 | +18.2% |
| Contributions | 10/11 | €285,000 | €285,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€388,840 | -€369,976 | +€18,864 | +4.9% |
| Amounts payable | 17/49 | €119,460 | €91,621 | -€27,840 | -23.3% |
| Amounts payable after more than one year | 17 | €15,000 | €0 | -€15,000 | -100.0% |
| Financial debts | 170/4 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts payable within one year | 42/48 | €104,460 | €91,621 | -€12,840 | -12.3% |
| Trade debts | 44 | €1,240 | €60 | -€1,180 | -95.2% |
| Suppliers | 440/4 | €1,240 | €60 | -€1,180 | -95.2% |
| Taxes, remuneration and social security | 45 | €147 | €4,578 | +€4,431 | +3021.4% |
| Taxes | 450/3 | €147 | €4,578 | +€4,431 | +3021.4% |
| Other amounts payable | 47/48 | €103,074 | €86,983 | -€16,091 | -15.6% |
| Non-recurring operating income | 76A | - | €5,511 | +€5,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €0 | -€1,132 | -100.0% |
| Other operating charges | 640/8 | €837 | €694 | -€143 | -17.1% |
| Gross operating margin | 9900 | -€3,104 | €19,825 | +€22,930 | |
| Operating profit (loss) | 9901 | -€5,073 | €19,131 | +€24,204 | |
| Financial income | 75/76B | €27 | €57 | +€30 | +109.2% |
| Recurring financial income | 75 | €27 | €57 | +€30 | +109.2% |
| Financial charges | 65/66B | €277 | €324 | +€47 | +16.9% |
| Recurring financial charges | 65 | €277 | €324 | +€47 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,323 | €18,864 | +€24,187 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | -€5,323 | €18,864 | +€24,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,323 | €18,864 | +€24,187 |
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 4 October 2026 via checked.be.