JHP SERVICES: 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 SERVICES
Largest movements
- Current investments -€19,587
down €19,587 (-26.1%), from €75,000 to €55,413
- Cash +€10,529
up €10,529 (+205.7%), from €5,119 to €15,647
mainly Current investments (+€19,587) and Net result for the year (+€13,672)
- Tangible fixed assets +€8,293
up €8,293 (+4.5%), from €184,219 to €192,512
of which Furniture and vehicles: +€15,083
- Debts after one year -€15,672
down €15,672 (-38.8%), from €40,406 to €24,734
- Profit (loss) carried forward +€13,672
up €13,672 (+27.4%), from -€49,842 to -€36,170
- Other debts +€4,143
up €4,143 (+116.4%), from €3,560 to €7,703
- Financial income +€15,524
up €15,524 (+158246.9%), from €10 to €15,534
- Financial charges +€3,726
up €3,726 (+84.0%), from €4,435 to €8,161
- Gross operating margin +€3,057
up €3,057 (+20.3%), from €15,059 to €18,116
- Depreciation +€2,266
up €2,266 (+31.8%), from €7,120 to €9,387
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 | €286,070 | €288,502 | +€2,432 | +0.9% |
| Fixed assets | 21/28 | €184,219 | €192,512 | +€8,293 | +4.5% |
| Tangible fixed assets | 22/27 | €184,219 | €192,512 | +€8,293 | +4.5% |
| Land and buildings | 22 | €175,312 | €170,100 | -€5,213 | -3.0% |
| Plant, machinery and equipment | 23 | €210 | €117 | -€93 | -44.4% |
| Furniture and vehicles | 24 | €1,243 | €16,327 | +€15,083 | +1213.3% |
| Other tangible fixed assets | 26 | €7,453 | €5,969 | -€1,484 | -19.9% |
| Current assets | 29/58 | €101,851 | €95,990 | -€5,861 | -5.8% |
| Amounts receivable within one year | 40/41 | €21,733 | €23,118 | +€1,385 | +6.4% |
| Trade receivables | 40 | €21,733 | €23,084 | +€1,351 | +6.2% |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Current investments | 50/53 | €75,000 | €55,413 | -€19,587 | -26.1% |
| Cash at bank and in hand | 54/58 | €5,119 | €15,647 | +€10,529 | +205.7% |
| Deferred charges and accrued income | 490/1 | - | €1,812 | +€1,812 | |
| Total equity and liabilities | 10/49 | €286,070 | €288,502 | +€2,432 | +0.9% |
| Equity | 10/15 | €216,089 | €229,760 | +€13,672 | +6.3% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €180,930 | €180,930 | = | 0.0% |
| Distributable reserves | 133 | €180,930 | €180,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,842 | -€36,170 | +€13,672 | +27.4% |
| Amounts payable | 17/49 | €69,982 | €58,742 | -€11,240 | -16.1% |
| Amounts payable after more than one year | 17 | €40,406 | €24,734 | -€15,672 | -38.8% |
| Financial debts | 170/4 | €40,406 | €24,734 | -€15,672 | -38.8% |
| Amounts payable within one year | 42/48 | €29,576 | €34,008 | +€4,432 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €15,672 | €15,672 | = | 0.0% |
| Trade debts | 44 | €8,663 | €9,607 | +€944 | +10.9% |
| Suppliers | 440/4 | €8,663 | €9,607 | +€944 | +10.9% |
| Taxes, remuneration and social security | 45 | €1,680 | €1,026 | -€655 | -39.0% |
| Taxes | 450/3 | €1,680 | €1,026 | -€655 | -39.0% |
| Other amounts payable | 47/48 | €3,560 | €7,703 | +€4,143 | +116.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,120 | €9,387 | +€2,266 | +31.8% |
| Other operating charges | 640/8 | €2,305 | €2,254 | -€51 | -2.2% |
| Gross operating margin | 9900 | €15,059 | €18,116 | +€3,057 | +20.3% |
| Operating profit (loss) | 9901 | €5,633 | €6,474 | +€841 | +14.9% |
| Financial income | 75/76B | €10 | €15,534 | +€15,524 | +158246.9% |
| Recurring financial income | 75 | €10 | €15,534 | +€15,524 | +158246.9% |
| Financial charges | 65/66B | €4,435 | €8,161 | +€3,726 | +84.0% |
| Recurring financial charges | 65 | €4,435 | €8,161 | +€3,726 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €1,208 | €13,847 | +€12,639 | +1046.1% |
| Income taxes | 67/77 | €200 | €175 | -€25 | -12.4% |
| Profit (loss) for the period | 9904 | €1,008 | €13,672 | +€12,664 | +1256.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,008 | €13,672 | +€12,664 | +1256.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.