JP ENTERPRISES: 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 ENTERPRISES
Largest movements
- Financial fixed assets +€199,556
up €199,556 (+199555.6%), from €100 to €199,656
- Tangible fixed assets +€143,898
up €143,898 (+246.4%), from €58,391 to €202,289
of which Furniture and vehicles: +€153,853
- Cash +€17,178
up €17,178 (+698.6%), from €2,459 to €19,637
mainly Other debts (+€389,129) and Depreciation (+€12,601)
- Receivables within one year +€4,726
up €4,726 (+99.5%), from €4,750 to €9,476
of which Other amounts receivable: +€9,476
- Other debts +€389,129
up €389,129 (+54.7%), from €711,972 to €1.1m
- Profit (loss) carried forward -€23,895
down €23,895 (-3.4%), from -€709,101 to -€732,996
- Trade debts +€5,242
up €5,242 (+1386.9%), from €378 to €5,620
- Gross operating margin -€12,423
down €12,423, from €4,950 to -€7,473
- Depreciation +€721
up €721 (+6.1%), from €11,880 to €12,601
- Other operating charges +€136
up €136 (+3.8%), from €3,595 to €3,731
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 | €66,629 | €434,685 | +€368,057 | +552.4% |
| Fixed assets | 21/28 | €58,491 | €401,944 | +€343,453 | +587.2% |
| Tangible fixed assets | 22/27 | €58,391 | €202,289 | +€143,898 | +246.4% |
| Land and buildings | 22 | €54,678 | €43,201 | -€11,477 | -21.0% |
| Furniture and vehicles | 24 | €1,486 | €155,339 | +€153,853 | +10351.5% |
| Assets under construction and advance payments | 27 | €2,227 | €3,748 | +€1,522 | +68.3% |
| Financial fixed assets | 28 | €100 | €199,656 | +€199,556 | +199555.6% |
| Current assets | 29/58 | €8,138 | €32,741 | +€24,603 | +302.3% |
| Amounts receivable within one year | 40/41 | €4,750 | €9,476 | +€4,726 | +99.5% |
| Trade receivables | 40 | €4,750 | €0 | -€4,750 | -100.0% |
| Other amounts receivable | 41 | - | €9,476 | +€9,476 | |
| Cash at bank and in hand | 54/58 | €2,459 | €19,637 | +€17,178 | +698.6% |
| Deferred charges and accrued income | 490/1 | €929 | €3,628 | +€2,699 | +290.5% |
| Total equity and liabilities | 10/49 | €66,629 | €434,685 | +€368,057 | +552.4% |
| Equity | 10/15 | -€648,141 | -€672,036 | -€23,895 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,360 | €42,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,500 | €40,500 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€709,101 | -€732,996 | -€23,895 | -3.4% |
| Amounts payable | 17/49 | €714,770 | €1,106,721 | +€391,951 | +54.8% |
| Amounts payable within one year | 42/48 | €714,770 | €1,106,721 | +€391,951 | +54.8% |
| Trade debts | 44 | €378 | €5,620 | +€5,242 | +1386.9% |
| Suppliers | 440/4 | €378 | €5,620 | +€5,242 | +1386.9% |
| Taxes, remuneration and social security | 45 | €2,420 | €0 | -€2,420 | -100.0% |
| Taxes | 450/3 | €2,420 | €0 | -€2,420 | -100.0% |
| Other amounts payable | 47/48 | €711,972 | €1,101,101 | +€389,129 | +54.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,880 | €12,601 | +€721 | +6.1% |
| Other operating charges | 640/8 | €3,595 | €3,731 | +€136 | +3.8% |
| Gross operating margin | 9900 | €4,950 | -€7,473 | -€12,423 | |
| Operating profit (loss) | 9901 | -€10,525 | -€23,805 | -€13,280 | -126.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €98 | €90 | -€8 | -8.0% |
| Recurring financial charges | 65 | €98 | €90 | -€8 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,622 | -€23,895 | -€13,273 | -125.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,622 | -€23,895 | -€13,273 | -125.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,622 | -€23,895 | -€13,273 | -125.0% |
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 4 October 2026 via checked.be.