JP INVEST: what changed
JP INVEST
Largest movements
- Tangible fixed assets -€36,236
down €36,236 (-4.0%), from €905,514 to €869,278
- Cash +€33,046
up €33,046 (+3,098%), from €1,067 to €34,113
mainly Other debts (+€37,432) and Depreciation (+€36,236)
- Receivables within one year +€15,419
up €15,419 (+140%), from €11,030 to €26,449
of which Trade receivables: +€15,215
- Other debts +€37,432
up €37,432 (+7.4%), from €506,398 to €543,830
- Debts after one year -€34,281
down €34,281 (-9.1%), from €374,952 to €340,671
- Other operating charges +€5,799
up €5,799 (+1,135%), from €511 to €6,310
- Gross operating margin +€3,495
up €3,495 (+6.4%), from €54,865 to €58,360
- Financial charges -€641
down €641 (-8.5%), from €7,529 to €6,888
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €919,330 | €931,790 | +€12,460 | +1.4% |
| Fixed assets | 21/28 | €907,233 | €871,228 | -€36,005 | -4.0% |
| Tangible fixed assets | 22/27 | €905,514 | €869,278 | -€36,236 | -4.0% |
| Land and buildings | 22 | €905,514 | €869,278 | -€36,236 | -4.0% |
| Financial fixed assets | 28 | €1,719 | €1,949 | +€231 | +13.4% |
| Current assets | 29/58 | €12,097 | €60,562 | +€48,466 | +401% |
| Amounts receivable within one year | 40/41 | €11,030 | €26,449 | +€15,419 | +140% |
| Trade receivables | 40 | €10,385 | €25,600 | +€15,215 | +147% |
| Other amounts receivable | 41 | €645 | €849 | +€204 | +31.6% |
| Cash at bank and in hand | 54/58 | €1,067 | €34,113 | +€33,046 | +3,098% |
| Total equity and liabilities | 10/49 | €919,330 | €931,790 | +€12,460 | +1.4% |
| Equity | 10/15 | €1,068 | €9,994 | +€8,927 | +836% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,933 | -€6 | +€8,927 | +99.9% |
| Amounts payable | 17/49 | €918,262 | €921,796 | +€3,534 | +0.4% |
| Amounts payable after more than one year | 17 | €374,952 | €340,671 | -€34,281 | -9.1% |
| Financial debts | 170/4 | €374,952 | €340,671 | -€34,281 | -9.1% |
| Amounts payable within one year | 42/48 | €543,310 | €581,125 | +€37,815 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €34,878 | €34,281 | -€597 | -1.7% |
| Trade debts | 44 | €2,034 | €3,014 | +€980 | +48.2% |
| Suppliers | 440/4 | €2,034 | €3,014 | +€980 | +48.2% |
| Other amounts payable | 47/48 | €506,398 | €543,830 | +€37,432 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,236 | €36,236 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €6,310 | +€5,799 | +1,135% |
| Gross operating margin | 9900 | €54,865 | €58,360 | +€3,495 | +6.4% |
| Operating profit (loss) | 9901 | €18,118 | €15,814 | -€2,304 | -12.7% |
| Financial charges | 65/66B | €7,529 | €6,888 | -€641 | -8.5% |
| Recurring financial charges | 65 | €7,529 | €6,888 | -€641 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €10,589 | €8,927 | -€1,663 | -15.7% |
| Profit (loss) for the period | 9904 | €10,589 | €8,927 | -€1,663 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,589 | €8,927 | -€1,663 | -15.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.