JJP Beheer: 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.
JJP Beheer
Largest movements
- Cash -€1.1m
down €1.1m (-38.9%), from €2.9m to €1.8m
mainly Tax, wage and social debts (-€543,458) and Current investments (-€440,985)
- Current investments +€440,985
up €440,985 (+44.1%), from €999,998 to €1.4m
- Receivables after one year -€166,667
down €166,667 (-15.4%), from €1.1m to €916,666
- Tax, wage and social debts -€543,458
no longer reported in 2025 (was €543,458)
- Debts after one year -€253,729
down €253,729 (-12.5%), from €2.0m to €1.8m
- Gross operating margin -€2.6m
down €2.6m (-99.8%), from €2.7m to €5,434
- Taxes -€559,221
no longer reported in 2025 (was €559,221)
- Staff costs -€411,356
down €411,356 (-92.2%), from €446,352 to €34,996
- Financial charges -€61,951
down €61,951 (-52.5%), from €118,022 to €56,072
of which Financial charges: -€61,840
- Financial income +€32,317
up €32,317 (+49.9%), from €64,774 to €97,091
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 | €5,166,665 | €4,322,857 | -€843,809 | -16.3% |
| Fixed assets | 21/28 | €28,775 | €20,216 | -€8,559 | -29.7% |
| Tangible fixed assets | 22/27 | €28,775 | €20,216 | -€8,559 | -29.7% |
| Land and buildings | 22 | €28,775 | €20,216 | -€8,559 | -29.7% |
| Current assets | 29/58 | €5,137,891 | €4,302,641 | -€835,250 | -16.3% |
| Amounts receivable after more than one year | 29 | €1,083,333 | €916,666 | -€166,667 | -15.4% |
| Other amounts receivable | 291 | €1,083,333 | €916,666 | -€166,667 | -15.4% |
| Amounts receivable within one year | 40/41 | €179,735 | €187,041 | +€7,306 | +4.1% |
| Trade receivables | 40 | €12,725 | - | -€12,725 | |
| Other amounts receivable | 41 | €167,010 | €187,041 | +€20,031 | +12.0% |
| Current investments | 50/53 | €999,998 | €1,440,983 | +€440,985 | +44.1% |
| Cash at bank and in hand | 54/58 | €2,874,825 | €1,757,951 | -€1.1m | -38.9% |
| Total equity and liabilities | 10/49 | €5,166,665 | €4,322,857 | -€843,809 | -16.3% |
| Equity | 10/15 | €2,553,510 | €2,509,074 | -€44,436 | -1.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €8,222 | €8,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €785 | €785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,470,920 | €2,426,484 | -€44,436 | -1.8% |
| Amounts payable | 17/49 | €2,613,155 | €1,813,782 | -€799,373 | -30.6% |
| Amounts payable after more than one year | 17 | €2,022,769 | €1,769,040 | -€253,729 | -12.5% |
| Financial debts | 170/4 | €2,022,769 | €1,769,040 | -€253,729 | -12.5% |
| Amounts payable within one year | 42/48 | €590,386 | €44,743 | -€545,644 | -92.4% |
| Trade debts | 44 | €46,928 | €44,743 | -€2,185 | -4.7% |
| Suppliers | 440/4 | €46,928 | €44,743 | -€2,185 | -4.7% |
| Taxes, remuneration and social security | 45 | €543,458 | - | -€543,458 | |
| Taxes | 450/3 | €543,458 | - | -€543,458 | |
| Non-recurring operating income | 76A | €2,106,995 | €124 | -€2.1m | -100.0% |
| Remuneration, social security and pensions | 62 | €446,352 | €34,996 | -€411,356 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,020 | €8,559 | -€2,461 | -22.3% |
| Other operating charges | 640/8 | €51,046 | €47,334 | -€3,712 | -7.3% |
| Non-recurring operating charges | 66A | €2,243 | - | -€2,243 | |
| Gross operating margin | 9900 | €2,653,860 | €5,434 | -€2.6m | -99.8% |
| Operating profit (loss) | 9901 | €2,143,200 | -€85,455 | -€2.2m | |
| Financial income | 75/76B | €64,774 | €97,091 | +€32,317 | +49.9% |
| Recurring financial income | 75 | €64,774 | €97,091 | +€32,317 | +49.9% |
| Financial charges | 65/66B | €118,022 | €56,072 | -€61,951 | -52.5% |
| Recurring financial charges | 65 | €117,912 | €56,072 | -€61,840 | -52.4% |
| Non-recurring financial charges | 66B | €111 | - | -€111 | |
| Profit (loss) for the period before taxes | 9903 | €2,089,952 | -€44,436 | -€2.1m | |
| Income taxes | 67/77 | €559,221 | - | -€559,221 | |
| Profit (loss) for the period | 9904 | €1,530,730 | -€44,436 | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,530,730 | -€44,436 | -€1.6m |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.