JP COMPANY: 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 COMPANY
Largest movements
- Receivables within one year -€19,318
down €19,318 (-57.0%), from €33,897 to €14,579
of which Other amounts receivable: -€14,946
- Tangible fixed assets -€6,849
down €6,849 (-100%), from €6,849 to €0
- Stocks and contracts -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Cash -€976
down €976 (-98.6%), from €990 to €14
mainly Trade debts (-€28,170) and Tax, wage and social debts (-€7,081)
- Deferred charges and accrued income -€911
down €911 (-79.2%), from €1,150 to €239
- Trade debts -€28,170
down €28,170 (-87.2%), from €32,317 to €4,147
- Other debts +€7,572
up €7,572 (+0.8%), from €896,954 to €904,526
- Tax, wage and social debts -€7,081
down €7,081 (-96.5%), from €7,338 to €257
of which Remuneration and social security: -€3,653
- Accrued charges and deferred income -€5,738
down €5,738 (-91.9%), from €6,244 to €507
- Short-term financial debts +€957
new in 2025: €957
- Gross operating margin +€94,311
up €94,311, from -€76,958 to €17,352
- Staff costs -€17,710
down €17,710 (-52.7%), from €33,636 to €15,926
- Depreciation -€6,981
down €6,981 (-100%), from €6,981 to €0
- Other operating charges -€5,279
down €5,279 (-65.4%), from €8,066 to €2,787
- Financial income +€1,234
up €1,234 (+571%), from €216 to €1,450
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 | €55,136 | €22,082 | -€33,055 | -60.0% |
| Fixed assets | 21/28 | €9,099 | €2,250 | -€6,849 | -75.3% |
| Tangible fixed assets | 22/27 | €6,849 | €0 | -€6,849 | -100% |
| Furniture and vehicles | 24 | €6,849 | €0 | -€6,849 | -100% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €46,037 | €19,832 | -€26,206 | -56.9% |
| Stocks and contracts in progress | 3 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Stocks | 30/36 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €33,897 | €14,579 | -€19,318 | -57.0% |
| Trade receivables | 40 | €14,559 | €10,187 | -€4,372 | -30.0% |
| Other amounts receivable | 41 | €19,338 | €4,392 | -€14,946 | -77.3% |
| Cash at bank and in hand | 54/58 | €990 | €14 | -€976 | -98.6% |
| Deferred charges and accrued income | 490/1 | €1,150 | €239 | -€911 | -79.2% |
| Total equity and liabilities | 10/49 | €55,136 | €22,082 | -€33,055 | -60.0% |
| Equity | 10/15 | -€887,717 | -€888,312 | -€595 | -0.1% |
| Contributions | 10/11 | €212,400 | €212,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,100,117 | -€1,100,712 | -€595 | -0.1% |
| Amounts payable | 17/49 | €942,853 | €910,393 | -€32,460 | -3.4% |
| Amounts payable within one year | 42/48 | €936,609 | €909,887 | -€26,722 | -2.9% |
| Financial debts | 43 | - | €957 | +€957 | |
| Credit institutions | 430/8 | - | €957 | +€957 | |
| Trade debts | 44 | €32,317 | €4,147 | -€28,170 | -87.2% |
| Suppliers | 440/4 | €32,317 | €4,147 | -€28,170 | -87.2% |
| Taxes, remuneration and social security | 45 | €7,338 | €257 | -€7,081 | -96.5% |
| Taxes | 450/3 | €3,685 | €257 | -€3,428 | -93.0% |
| Remuneration and social security | 454/9 | €3,653 | €0 | -€3,653 | -100% |
| Other amounts payable | 47/48 | €896,954 | €904,526 | +€7,572 | +0.8% |
| Accrued charges and deferred income | 492/3 | €6,244 | €507 | -€5,738 | -91.9% |
| Non-recurring operating income | 76A | €2,329 | €0 | -€2,329 | -100% |
| Remuneration, social security and pensions | 62 | €33,636 | €15,926 | -€17,710 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,981 | €0 | -€6,981 | -100% |
| Other operating charges | 640/8 | €8,066 | €2,787 | -€5,279 | -65.4% |
| Gross operating margin | 9900 | -€76,958 | €17,352 | +€94,311 | |
| Operating profit (loss) | 9901 | -€125,641 | -€1,360 | +€124,281 | +98.9% |
| Financial income | 75/76B | €216 | €1,450 | +€1,234 | +571% |
| Recurring financial income | 75 | €216 | €1,450 | +€1,234 | +571% |
| Financial charges | 65/66B | €1,739 | €608 | -€1,131 | -65.0% |
| Recurring financial charges | 65 | €1,739 | €608 | -€1,131 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | -€127,164 | -€518 | +€126,646 | +99.6% |
| Income taxes | 67/77 | €180 | €77 | -€103 | -57.2% |
| Profit (loss) for the period | 9904 | -€127,344 | -€595 | +€126,749 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€127,344 | -€595 | +€126,749 | +99.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.