JP Accounting: 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.
JP Accounting
Largest movements
- Cash +€30,199
up €30,199 (+26.1%), from €115,812 to €146,010
mainly Net result for the year (+€61,486) and Other debts (+€45,883)
- Receivables within one year +€16,581
new in 2025: €16,581
of which Trade receivables: +€16,052
- Tangible fixed assets -€12,541
down €12,541 (-29.7%), from €42,216 to €29,675
of which Furniture and vehicles: -€12,318
- Current investments +€8,751
up €8,751 (+19.1%), from €45,698 to €54,448
- Deferred charges and accrued income +€2,792
up €2,792 (+328.2%), from €851 to €3,643
- Other debts +€45,883
up €45,883 (+254.3%), from €18,045 to €63,928
- Gross operating margin -€6,535
down €6,535 (-7.0%), from €93,460 to €86,925
- Financial income +€4,466
new in 2025: €4,466
- Financial charges -€1,078
down €1,078 (-77.7%), from €1,386 to €309
- Taxes -€974
down €974 (-6.2%), from €15,784 to €14,810
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 | €204,577 | €250,359 | +€45,782 | +22.4% |
| Fixed assets | 21/28 | €42,216 | €29,675 | -€12,541 | -29.7% |
| Tangible fixed assets | 22/27 | €42,216 | €29,675 | -€12,541 | -29.7% |
| Plant, machinery and equipment | 23 | €2,510 | €2,287 | -€223 | -8.9% |
| Furniture and vehicles | 24 | €39,706 | €27,388 | -€12,318 | -31.0% |
| Current assets | 29/58 | €162,360 | €220,683 | +€58,323 | +35.9% |
| Amounts receivable within one year | 40/41 | - | €16,581 | +€16,581 | |
| Trade receivables | 40 | - | €16,052 | +€16,052 | |
| Other amounts receivable | 41 | - | €530 | +€530 | |
| Current investments | 50/53 | €45,698 | €54,448 | +€8,751 | +19.1% |
| Cash at bank and in hand | 54/58 | €115,812 | €146,010 | +€30,199 | +26.1% |
| Deferred charges and accrued income | 490/1 | €851 | €3,643 | +€2,792 | +328.2% |
| Total equity and liabilities | 10/49 | €204,577 | €250,359 | +€45,782 | +22.4% |
| Equity | 10/15 | €162,181 | €162,540 | +€359 | +0.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €160,181 | €160,540 | +€359 | +0.2% |
| Distributable reserves | 133 | €160,181 | €160,540 | +€359 | +0.2% |
| Amounts payable | 17/49 | €42,396 | €87,819 | +€45,423 | +107.1% |
| Amounts payable within one year | 42/48 | €42,396 | €87,819 | +€45,423 | +107.1% |
| Trade debts | 44 | €751 | €492 | -€259 | -34.5% |
| Suppliers | 440/4 | €751 | €492 | -€259 | -34.5% |
| Taxes, remuneration and social security | 45 | €23,600 | €23,399 | -€201 | -0.9% |
| Taxes | 450/3 | €23,600 | €23,399 | -€201 | -0.9% |
| Other amounts payable | 47/48 | €18,045 | €63,928 | +€45,883 | +254.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,330 | €13,927 | -€403 | -2.8% |
| Other operating charges | 640/8 | €833 | €860 | +€26 | +3.2% |
| Gross operating margin | 9900 | €93,460 | €86,925 | -€6,535 | -7.0% |
| Operating profit (loss) | 9901 | €78,297 | €72,139 | -€6,159 | -7.9% |
| Financial income | 75/76B | - | €4,466 | +€4,466 | |
| Recurring financial income | 75 | - | €4,466 | +€4,466 | |
| Financial charges | 65/66B | €1,386 | €309 | -€1,078 | -77.7% |
| Recurring financial charges | 65 | €1,386 | €309 | -€1,078 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €76,911 | €76,296 | -€615 | -0.8% |
| Income taxes | 67/77 | €15,784 | €14,810 | -€974 | -6.2% |
| Profit (loss) for the period | 9904 | €61,127 | €61,486 | +€359 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,127 | €61,486 | +€359 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.