JP Metaalwerken: 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 Metaalwerken
Largest movements
- Receivables within one year +€66,510
up €66,510 (+196%), from €33,977 to €100,487
of which Other amounts receivable: +€43,968
- Cash +€14,611
up €14,611 (+57.4%), from €25,454 to €40,065
mainly Net result for the year (+€88,392)
- Reserves +€88,392
up €88,392 (+213%), from €41,516 to €129,907
- Tax, wage and social debts -€7,042
down €7,042 (-99.5%), from €7,077 to €35
- Gross operating margin +€65,555
up €65,555 (+114%), from €57,506 to €123,061
- Taxes +€19,014
up €19,014 (+122%), from €15,568 to €34,583
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,232 | €142,437 | +€81,205 | +133% |
| Current assets | 29/58 | €61,232 | €142,437 | +€81,205 | +133% |
| Amounts receivable within one year | 40/41 | €33,977 | €100,487 | +€66,510 | +196% |
| Trade receivables | 40 | €33,977 | €56,519 | +€22,542 | +66.3% |
| Other amounts receivable | 41 | - | €43,968 | +€43,968 | |
| Cash at bank and in hand | 54/58 | €25,454 | €40,065 | +€14,611 | +57.4% |
| Deferred charges and accrued income | 490/1 | €1,801 | €1,885 | +€84 | +4.7% |
| Total equity and liabilities | 10/49 | €61,232 | €142,437 | +€81,205 | +133% |
| Equity | 10/15 | €45,016 | €133,407 | +€88,392 | +196% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €41,516 | €129,907 | +€88,392 | +213% |
| Distributable reserves | 133 | €41,516 | €129,907 | +€88,392 | +213% |
| Amounts payable | 17/49 | €16,217 | €9,030 | -€7,187 | -44.3% |
| Amounts payable within one year | 42/48 | €16,217 | €9,030 | -€7,187 | -44.3% |
| Trade debts | 44 | €9,066 | €8,995 | -€71 | -0.8% |
| Suppliers | 440/4 | €9,066 | €8,995 | -€71 | -0.8% |
| Taxes, remuneration and social security | 45 | €7,077 | €35 | -€7,042 | -99.5% |
| Taxes | 450/3 | €7,077 | €35 | -€7,042 | -99.5% |
| Other amounts payable | 47/48 | €73 | €0 | -€73 | -100% |
| Other operating charges | 640/8 | €422 | €462 | +€40 | +9.4% |
| Gross operating margin | 9900 | €57,506 | €123,061 | +€65,555 | +114% |
| Operating profit (loss) | 9901 | €57,084 | €122,599 | +€65,515 | +115% |
| Financial income | 75/76B | - | €447 | +€447 | |
| Recurring financial income | 75 | - | €447 | +€447 | |
| Financial charges | 65/66B | - | €72 | +€72 | |
| Recurring financial charges | 65 | - | €72 | +€72 | |
| Profit (loss) for the period before taxes | 9903 | €57,084 | €122,975 | +€65,890 | +115% |
| Income taxes | 67/77 | €15,568 | €34,583 | +€19,014 | +122% |
| Profit (loss) for the period | 9904 | €41,516 | €88,392 | +€46,876 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €41,516 | €88,392 | +€46,876 | +113% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.