JP ENERGY: 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 ENERGY
Largest movements
- Cash +€242,364
up €242,364 (+848%), from €28,580 to €270,944
mainly Other debts (+€205,000) and Tax, wage and social debts (+€83,346)
- Receivables within one year +€140,824
up €140,824 (+49.0%), from €287,624 to €428,448
of which Trade receivables: +€117,066
- Stocks and contracts -€76,384
down €76,384 (-10.0%), from €767,068 to €690,684
of which Contracts in progress: -€70,000
- Other debts +€205,000
up €205,000 (+32.3%), from €635,348 to €840,348
- Tax, wage and social debts +€83,346
up €83,346 (+2,191%), from €3,804 to €87,150
- Gross operating margin +€27,997
up €27,997 (+211%), from €13,281 to €41,277
- Financial charges +€23,649
up €23,649 (+1,514%), from €1,562 to €25,211
- Other operating charges +€1,118
up €1,118 (+345%), from €324 to €1,442
- Taxes +€849
up €849 (+22.3%), from €3,804 to €4,653
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 | €1,083,273 | €1,390,077 | +€306,804 | +28.3% |
| Current assets | 29/58 | €1,083,273 | €1,390,077 | +€306,804 | +28.3% |
| Stocks and contracts in progress | 3 | €767,068 | €690,684 | -€76,384 | -10.0% |
| Stocks | 30/36 | €47,068 | €40,684 | -€6,384 | -13.6% |
| Contracts in progress | 37 | €720,000 | €650,000 | -€70,000 | -9.7% |
| Amounts receivable within one year | 40/41 | €287,624 | €428,448 | +€140,824 | +49.0% |
| Trade receivables | 40 | €239,771 | €356,837 | +€117,066 | +48.8% |
| Other amounts receivable | 41 | €47,854 | €71,612 | +€23,758 | +49.6% |
| Cash at bank and in hand | 54/58 | €28,580 | €270,944 | +€242,364 | +848% |
| Total equity and liabilities | 10/49 | €1,083,273 | €1,390,077 | +€306,804 | +28.3% |
| Equity | 10/15 | €428,802 | €438,773 | +€9,971 | +2.3% |
| Contributions | 10/11 | €243,600 | €243,600 | = | 0.0% |
| Reserves | 13 | €185,202 | €195,173 | +€9,971 | +5.4% |
| Distributable reserves | 133 | €185,202 | €195,173 | +€9,971 | +5.4% |
| Amounts payable | 17/49 | €654,471 | €951,304 | +€296,833 | +45.4% |
| Amounts payable within one year | 42/48 | €654,471 | €951,304 | +€296,833 | +45.4% |
| Trade debts | 44 | - | €8,487 | +€8,487 | |
| Suppliers | 440/4 | - | €8,487 | +€8,487 | |
| Advances received on contracts in progress | 46 | €15,319 | €15,319 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,804 | €87,150 | +€83,346 | +2,191% |
| Taxes | 450/3 | €3,804 | €87,150 | +€83,346 | +2,191% |
| Other amounts payable | 47/48 | €635,348 | €840,348 | +€205,000 | +32.3% |
| Other operating charges | 640/8 | €324 | €1,442 | +€1,118 | +345% |
| Gross operating margin | 9900 | €13,281 | €41,277 | +€27,997 | +211% |
| Operating profit (loss) | 9901 | €12,957 | €39,835 | +€26,879 | +207% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €1,562 | €25,211 | +€23,649 | +1,514% |
| Recurring financial charges | 65 | €1,562 | €25,211 | +€23,649 | +1,514% |
| Profit (loss) for the period before taxes | 9903 | €11,405 | €14,624 | +€3,219 | +28.2% |
| Income taxes | 67/77 | €3,804 | €4,653 | +€849 | +22.3% |
| Profit (loss) for the period | 9904 | €7,601 | €9,971 | +€2,370 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,601 | €9,971 | +€2,370 | +31.2% |
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 22 October 2026 via checked.be.