JP & B KOOB: 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.
JP & B KOOB
Largest movements
- Cash +€46,130
up €46,130 (+15.8%), from €292,036 to €338,165
mainly Net result for the year (+€152,443) and Depreciation (+€127,372)
- Profit (loss) carried forward +€152,443
up €152,443 (+8.2%), from -€1.9m to -€1.7m
- Other debts -€56,823
down €56,823 (-2.2%), from €2.6m to €2.5m
- Gross operating margin +€103,184
up €103,184 (+49.8%), from €207,302 to €310,486
- Depreciation -€97,312
down €97,312 (-43.3%), from €224,684 to €127,372
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 | €4,025,484 | €4,112,766 | +€87,282 | +2.2% |
| Fixed assets | 21/28 | €3,706,327 | €3,725,546 | +€19,219 | +0.5% |
| Tangible fixed assets | 22/27 | €3,706,327 | €3,725,546 | +€19,219 | +0.5% |
| Land and buildings | 22 | €3,671,610 | €3,555,763 | -€115,847 | -3.2% |
| Plant, machinery and equipment | 23 | €31,593 | €168,159 | +€136,566 | +432.3% |
| Furniture and vehicles | 24 | €3,123 | €1,623 | -€1,500 | -48.0% |
| Current assets | 29/58 | €319,158 | €387,220 | +€68,063 | +21.3% |
| Amounts receivable within one year | 40/41 | €21,257 | €26,361 | +€5,104 | +24.0% |
| Trade receivables | 40 | €21,257 | €26,361 | +€5,104 | +24.0% |
| Cash at bank and in hand | 54/58 | €292,036 | €338,165 | +€46,130 | +15.8% |
| Deferred charges and accrued income | 490/1 | €5,865 | €22,694 | +€16,829 | +286.9% |
| Total equity and liabilities | 10/49 | €4,025,484 | €4,112,766 | +€87,282 | +2.2% |
| Equity | 10/15 | €1,442,239 | €1,594,682 | +€152,443 | +10.6% |
| Contributions | 10/11 | €3,301,000 | €3,301,000 | = | 0.0% |
| Capital | 10 | €3,301,000 | €3,301,000 | = | 0.0% |
| Issued capital | 100 | €3,301,000 | €3,301,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,858,761 | -€1,706,318 | +€152,443 | +8.2% |
| Amounts payable | 17/49 | €2,583,246 | €2,518,084 | -€65,161 | -2.5% |
| Amounts payable within one year | 42/48 | €2,566,073 | €2,503,084 | -€62,989 | -2.5% |
| Trade debts | 44 | €4,901 | - | -€4,901 | |
| Suppliers | 440/4 | €4,901 | - | -€4,901 | |
| Taxes, remuneration and social security | 45 | €2,316 | €1,051 | -€1,265 | -54.6% |
| Taxes | 450/3 | €2,316 | €1,051 | -€1,265 | -54.6% |
| Other amounts payable | 47/48 | €2,558,856 | €2,502,033 | -€56,823 | -2.2% |
| Accrued charges and deferred income | 492/3 | €17,173 | €15,000 | -€2,173 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224,684 | €127,372 | -€97,312 | -43.3% |
| Other operating charges | 640/8 | €30,358 | €30,355 | -€4 | 0.0% |
| Gross operating margin | 9900 | €207,302 | €310,486 | +€103,184 | +49.8% |
| Operating profit (loss) | 9901 | -€47,740 | €152,759 | +€200,500 | |
| Financial income | 75/76B | €268 | €15 | -€253 | -94.3% |
| Recurring financial income | 75 | €268 | €15 | -€253 | -94.3% |
| Financial charges | 65/66B | €345 | €332 | -€12 | -3.6% |
| Recurring financial charges | 65 | €345 | €332 | -€12 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€47,817 | €152,442 | +€200,259 | |
| Income taxes | 67/77 | €5 | -€1 | -€6 | |
| Profit (loss) for the period | 9904 | -€47,822 | €152,443 | +€200,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,822 | €152,443 | +€200,265 |
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 5 October 2026 via checked.be.