JP CONFORT: 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 CONFORT
Largest movements
- Cash +€18,402
up €18,402 (+35.7%), from €51,584 to €69,986
mainly Advances received (+€28,120) and Net result for the year (+€19,292)
- Receivables within one year +€9,220
up €9,220 (+25.8%), from €35,683 to €44,902
of which Other amounts receivable: +€22,740
- Tangible fixed assets -€5,886
down €5,886 (-31.3%), from €18,778 to €12,892
of which Furniture and vehicles: -€8,624
- Stocks and contracts -€1,700
down €1,700 (-14.3%), from €11,850 to €10,150
- Advances received +€28,120
new in 2025: €28,120
- Other debts -€21,629
no longer reported in 2025 (was €21,629)
- Reserves +€19,292
up €19,292 (+27.3%), from €70,692 to €89,984
- Debts after one year -€6,598
no longer reported in 2025 (was €6,598)
- Trade debts +€2,035
up €2,035 (+154%), from €1,319 to €3,354
- Purchases and services +€25,018
up €25,018 (+11.0%), from €227,491 to €252,509
- Taxes +€8,314
new in 2025: €8,314
- Depreciation -€4,601
down €4,601 (-23.1%), from €19,907 to €15,306
- Gross operating margin -€2,411
down €2,411 (-4.2%), from €57,130 to €54,720
- Financial charges -€1,935
down €1,935 (-89.5%), from €2,161 to €227
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 | €117,895 | €138,566 | +€20,671 | +17.5% |
| Fixed assets | 21/28 | €18,778 | €12,892 | -€5,886 | -31.3% |
| Tangible fixed assets | 22/27 | €18,778 | €12,892 | -€5,886 | -31.3% |
| Plant, machinery and equipment | 23 | €7,798 | €10,536 | +€2,738 | +35.1% |
| Furniture and vehicles | 24 | €10,980 | €2,356 | -€8,624 | -78.5% |
| Current assets | 29/58 | €99,117 | €125,674 | +€26,557 | +26.8% |
| Stocks and contracts in progress | 3 | €11,850 | €10,150 | -€1,700 | -14.3% |
| Stocks | 30/36 | €11,850 | €10,150 | -€1,700 | -14.3% |
| Amounts receivable within one year | 40/41 | €35,683 | €44,902 | +€9,220 | +25.8% |
| Trade receivables | 40 | €30,221 | €16,701 | -€13,520 | -44.7% |
| Other amounts receivable | 41 | €5,462 | €28,202 | +€22,740 | +416% |
| Cash at bank and in hand | 54/58 | €51,584 | €69,986 | +€18,402 | +35.7% |
| Deferred charges and accrued income | 490/1 | - | €636 | +€636 | |
| Total equity and liabilities | 10/49 | €117,895 | €138,566 | +€20,671 | +17.5% |
| Equity | 10/15 | €80,692 | €99,984 | +€19,292 | +23.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €70,692 | €89,984 | +€19,292 | +27.3% |
| Distributable reserves | 133 | €70,692 | €89,984 | +€19,292 | +27.3% |
| Amounts payable | 17/49 | €37,203 | €38,582 | +€1,379 | +3.7% |
| Amounts payable after more than one year | 17 | €6,598 | - | -€6,598 | |
| Financial debts | 170/4 | €6,598 | - | -€6,598 | |
| Amounts payable within one year | 42/48 | €30,605 | €38,582 | +€7,977 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €7,164 | €6,598 | -€566 | -7.9% |
| Trade debts | 44 | €1,319 | €3,354 | +€2,035 | +154% |
| Suppliers | 440/4 | €1,319 | €3,354 | +€2,035 | +154% |
| Advances received on contracts in progress | 46 | - | €28,120 | +€28,120 | |
| Taxes, remuneration and social security | 45 | €493 | €510 | +€17 | +3.5% |
| Taxes | 450/3 | €493 | - | -€493 | |
| Remuneration and social security | 454/9 | - | €510 | +€510 | |
| Other amounts payable | 47/48 | €21,629 | - | -€21,629 | |
| Goods, raw materials, services and sundry goods | 60/61 | €227,491 | €252,509 | +€25,018 | +11.0% |
| Remuneration, social security and pensions | 62 | €10,466 | €10,999 | +€534 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,907 | €15,306 | -€4,601 | -23.1% |
| Other operating charges | 640/8 | €633 | €620 | -€13 | -2.1% |
| Gross operating margin | 9900 | €57,130 | €54,720 | -€2,411 | -4.2% |
| Operating profit (loss) | 9901 | €26,124 | €27,794 | +€1,670 | +6.4% |
| Financial income | 75/76B | €21 | €38 | +€18 | +87.4% |
| Recurring financial income | 75 | €21 | €38 | +€18 | +87.4% |
| Financial charges | 65/66B | €2,161 | €227 | -€1,935 | -89.5% |
| Recurring financial charges | 65 | €2,161 | €227 | -€1,935 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €23,983 | €27,606 | +€3,623 | +15.1% |
| Income taxes | 67/77 | - | €8,314 | +€8,314 | |
| Profit (loss) for the period | 9904 | €23,983 | €19,292 | -€4,691 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,983 | €19,292 | -€4,691 | -19.6% |
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 13 October 2026 via checked.be.