JP GROUPE: 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 GROUPE
Largest movements
- Stocks and contracts -€3,779
down €3,779 (-21.2%), from €17,854 to €14,075
- Cash -€753
down €753 (-44.0%), from €1,713 to €960
mainly Net result for the year (-€4,353) and Trade debts (-€664)
- Receivables within one year -€243
down €243 (-63.1%), from €385 to €142
- Deferred charges and accrued income -€242
no longer reported in 2025 (was €242)
- Profit (loss) carried forward -€4,353
down €4,353 (-39.0%), from €11,152 to €6,799
- Trade debts -€664
down €664 (-91.5%), from €726 to €62
- Turnover -€3,061
down €3,061 (-40.1%), from €7,641 to €4,580
- Purchases and services -€2,765
down €2,765 (-25.7%), from €10,740 to €7,975
- Other operating charges +€346
up €346 (+73.3%), from €472 to €818
- Gross operating margin -€296
down €296 (-9.6%), from -€3,099 to -€3,395
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 | €20,194 | €15,177 | -€5,017 | -24.8% |
| Current assets | 29/58 | €20,194 | €15,177 | -€5,017 | -24.8% |
| Stocks and contracts in progress | 3 | €17,854 | €14,075 | -€3,779 | -21.2% |
| Stocks | 30/36 | €17,854 | €14,075 | -€3,779 | -21.2% |
| Amounts receivable within one year | 40/41 | €385 | €142 | -€243 | -63.1% |
| Other amounts receivable | 41 | €385 | €142 | -€243 | -63.1% |
| Cash at bank and in hand | 54/58 | €1,713 | €960 | -€753 | -44.0% |
| Deferred charges and accrued income | 490/1 | €242 | - | -€242 | |
| Total equity and liabilities | 10/49 | €20,194 | €15,177 | -€5,017 | -24.8% |
| Equity | 10/15 | €19,212 | €14,859 | -€4,353 | -22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,152 | €6,799 | -€4,353 | -39.0% |
| Amounts payable | 17/49 | €982 | €318 | -€664 | -67.6% |
| Amounts payable within one year | 42/48 | €982 | €318 | -€664 | -67.6% |
| Trade debts | 44 | €726 | €62 | -€664 | -91.5% |
| Suppliers | 440/4 | €726 | €62 | -€664 | -91.5% |
| Other amounts payable | 47/48 | €256 | €256 | = | 0.0% |
| Turnover | 70 | €7,641 | €4,580 | -€3,061 | -40.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,740 | €7,975 | -€2,765 | -25.7% |
| Other operating charges | 640/8 | €472 | €818 | +€346 | +73.3% |
| Gross operating margin | 9900 | -€3,099 | -€3,395 | -€296 | -9.6% |
| Operating profit (loss) | 9901 | -€3,571 | -€4,213 | -€642 | -18.0% |
| Financial charges | 65/66B | €153 | €140 | -€13 | -8.5% |
| Recurring financial charges | 65 | €153 | €140 | -€13 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,724 | -€4,353 | -€629 | -16.9% |
| Profit (loss) for the period | 9904 | -€3,724 | -€4,353 | -€629 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,724 | -€4,353 | -€629 | -16.9% |
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 14 October 2026 via checked.be.