JJPP: 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.
JJPP
Largest movements
- Cash +€3,015
up €3,015 (+3392.8%), from €89 to €3,104
mainly Other debts (+€7,750) and Receivables within one year (+€300)
- Tangible fixed assets +€1,961
new in 2025: €1,961
- Receivables within one year -€300
down €300 (-1.8%), from €17,000 to €16,700
- Other debts +€7,750
new in 2025: €7,750
- Profit (loss) carried forward -€2,792
down €2,792 (-87.5%), from -€3,193 to -€5,986
- Trade debts -€282
no longer reported in 2025 (was €282)
- Gross operating margin +€1,265
up €1,265 (+40.7%), from -€3,108 to -€1,843
- Other operating charges +€731
new in 2025: €731
- Financial charges +€96
up €96 (+113.2%), from €85 to €181
- Depreciation +€37
new in 2025: €37
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 | €17,089 | €21,764 | +€4,676 | +27.4% |
| Fixed assets | 21/28 | - | €1,961 | +€1,961 | |
| Tangible fixed assets | 22/27 | - | €1,961 | +€1,961 | |
| Furniture and vehicles | 24 | - | €1,961 | +€1,961 | |
| Current assets | 29/58 | €17,089 | €19,804 | +€2,715 | +15.9% |
| Amounts receivable within one year | 40/41 | €17,000 | €16,700 | -€300 | -1.8% |
| Other amounts receivable | 41 | €17,000 | €16,700 | -€300 | -1.8% |
| Cash at bank and in hand | 54/58 | €89 | €3,104 | +€3,015 | +3392.8% |
| Total equity and liabilities | 10/49 | €17,089 | €21,764 | +€4,676 | +27.4% |
| Equity | 10/15 | €16,807 | €14,014 | -€2,792 | -16.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,193 | -€5,986 | -€2,792 | -87.5% |
| Amounts payable | 17/49 | €282 | €7,750 | +€7,468 | +2648.9% |
| Amounts payable within one year | 42/48 | €282 | €7,750 | +€7,468 | +2648.9% |
| Trade debts | 44 | €282 | - | -€282 | |
| Suppliers | 440/4 | €282 | - | -€282 | |
| Other amounts payable | 47/48 | - | €7,750 | +€7,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €37 | +€37 | |
| Other operating charges | 640/8 | - | €731 | +€731 | |
| Gross operating margin | 9900 | -€3,108 | -€1,843 | +€1,265 | +40.7% |
| Operating profit (loss) | 9901 | -€3,108 | -€2,611 | +€497 | +16.0% |
| Financial charges | 65/66B | €85 | €181 | +€96 | +113.2% |
| Recurring financial charges | 65 | €85 | €181 | +€96 | +113.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,193 | -€2,792 | +€401 | +12.5% |
| Profit (loss) for the period | 9904 | -€3,193 | -€2,792 | +€401 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,193 | -€2,792 | +€401 | +12.5% |
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 3 October 2026 via checked.be.