JP I&D Services: 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 I&D Services
Largest movements
- Cash -€35,671
down €35,671 (-57.9%), from €61,566 to €25,896
mainly Contributions, distributions and other (-€108,000) and Receivables within one year (-€23,385)
- Receivables within one year +€23,385
up €23,385 (+691%), from €3,387 to €26,771
of which Trade receivables: +€26,547
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Tangible fixed assets -€4,059
down €4,059 (-19.7%), from €20,560 to €16,501
- Reserves -€50,000
no longer reported in 2025 (was €50,000)
- Other debts +€23,188
up €23,188 (+64.0%), from €36,248 to €59,436
- Tax, wage and social debts +€6,801
new in 2025: €6,801
- Trade debts -€1,595
down €1,595 (-95.2%), from €1,676 to €81
- Gross operating margin +€104,540
up €104,540, from -€22,815 to €81,726
- Taxes +€12,158
up €12,158, from -€206 to €11,952
- Depreciation +€3,664
up €3,664 (+97.8%), from €3,746 to €7,410
- Other operating charges +€1,271
up €1,271 (+972%), from €131 to €1,401
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 | €90,611 | €69,266 | -€21,345 | -23.6% |
| Fixed assets | 21/28 | €20,658 | €16,599 | -€4,059 | -19.6% |
| Tangible fixed assets | 22/27 | €20,560 | €16,501 | -€4,059 | -19.7% |
| Furniture and vehicles | 24 | €20,560 | €16,501 | -€4,059 | -19.7% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €69,953 | €52,667 | -€17,286 | -24.7% |
| Amounts receivable within one year | 40/41 | €3,387 | €26,771 | +€23,385 | +691% |
| Trade receivables | 40 | €224 | €26,771 | +€26,547 | +11,842% |
| Other amounts receivable | 41 | €3,162 | - | -€3,162 | |
| Cash at bank and in hand | 54/58 | €61,566 | €25,896 | -€35,671 | -57.9% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €90,611 | €69,266 | -€21,345 | -23.6% |
| Equity | 10/15 | €52,687 | €2,948 | -€49,738 | -94.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,000 | - | -€50,000 | |
| Distributable reserves | 133 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | €687 | €948 | +€262 | +38.1% |
| Amounts payable | 17/49 | €37,924 | €66,317 | +€28,393 | +74.9% |
| Amounts payable within one year | 42/48 | €37,924 | €66,317 | +€28,393 | +74.9% |
| Trade debts | 44 | €1,676 | €81 | -€1,595 | -95.2% |
| Suppliers | 440/4 | €1,676 | €81 | -€1,595 | -95.2% |
| Taxes, remuneration and social security | 45 | - | €6,801 | +€6,801 | |
| Taxes | 450/3 | - | €6,801 | +€6,801 | |
| Other amounts payable | 47/48 | €36,248 | €59,436 | +€23,188 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,746 | €7,410 | +€3,664 | +97.8% |
| Other operating charges | 640/8 | €131 | €1,401 | +€1,271 | +972% |
| Non-recurring operating charges | 66A | - | €2,843 | +€2,843 | |
| Gross operating margin | 9900 | -€22,815 | €81,726 | +€104,540 | |
| Operating profit (loss) | 9901 | -€26,691 | €70,072 | +€96,763 | |
| Financial income | 75/76B | €272 | €214 | -€58 | -21.2% |
| Recurring financial income | 75 | €272 | €214 | -€58 | -21.2% |
| Financial charges | 65/66B | €53 | €72 | +€20 | +37.0% |
| Recurring financial charges | 65 | €53 | €72 | +€20 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,472 | €70,214 | +€96,686 | |
| Income taxes | 67/77 | -€206 | €11,952 | +€12,158 | |
| Profit (loss) for the period | 9904 | -€26,266 | €58,262 | +€84,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,266 | €58,262 | +€84,528 |
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 19 October 2026 via checked.be.