JP PERFORMANCE ENTREPRISES: 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 PERFORMANCE ENTREPRISES
Largest movements
- Receivables within one year +€21,626
up €21,626 (+16.1%), from €134,062 to €155,688
of which Trade receivables: +€22,439
- Tangible fixed assets -€2,854
down €2,854 (-20.6%), from €13,837 to €10,983
of which Leasing and similar rights: -€1,786
- Profit (loss) carried forward +€19,508
up €19,508 (+22.1%), from €88,089 to €107,597
- Trade debts +€16,286
up €16,286 (+69.7%), from €23,360 to €39,646
- Tax, wage and social debts -€15,610
down €15,610 (-55.8%), from €27,966 to €12,356
of which Remuneration and social security: -€12,827
- Debts after one year -€2,019
no longer reported in 2024 (was €2,019)
- Turnover +€163,899
up €163,899 (+71.6%), from €228,899 to €392,798
- Gross operating margin +€26,109
up €26,109 (+804%), from €3,247 to €29,356
- Taxes +€6,453
up €6,453 (+384%), from €1,683 to €8,136
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,151 | €170,861 | +€17,710 | +11.6% |
| Fixed assets | 21/28 | €13,837 | €10,983 | -€2,854 | -20.6% |
| Tangible fixed assets | 22/27 | €13,837 | €10,983 | -€2,854 | -20.6% |
| Plant, machinery and equipment | 23 | €1,536 | €1,460 | -€77 | -5.0% |
| Furniture and vehicles | 24 | €5,529 | €4,538 | -€991 | -17.9% |
| Leasing and similar rights | 25 | €6,771 | €4,986 | -€1,786 | -26.4% |
| Current assets | 29/58 | €139,315 | €159,878 | +€20,564 | +14.8% |
| Amounts receivable within one year | 40/41 | €134,062 | €155,688 | +€21,626 | +16.1% |
| Trade receivables | 40 | €19,021 | €41,460 | +€22,439 | +118% |
| Other amounts receivable | 41 | €115,042 | €114,228 | -€813 | -0.7% |
| Cash at bank and in hand | 54/58 | €3,920 | €3,468 | -€452 | -11.5% |
| Deferred charges and accrued income | 490/1 | €1,332 | €722 | -€610 | -45.8% |
| Total equity and liabilities | 10/49 | €153,151 | €170,861 | +€17,710 | +11.6% |
| Equity | 10/15 | €96,149 | €115,657 | +€19,508 | +20.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €88,089 | €107,597 | +€19,508 | +22.1% |
| Amounts payable | 17/49 | €57,003 | €55,204 | -€1,798 | -3.2% |
| Amounts payable after more than one year | 17 | €2,019 | - | -€2,019 | |
| Financial debts | 170/4 | €2,019 | - | -€2,019 | |
| Amounts payable within one year | 42/48 | €54,984 | €55,204 | +€220 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €2,522 | €2,019 | -€503 | -19.9% |
| Financial debts | 43 | €1,135 | €1,183 | +€48 | +4.2% |
| Credit institutions | 430/8 | €1,135 | €1,183 | +€48 | +4.2% |
| Trade debts | 44 | €23,360 | €39,646 | +€16,286 | +69.7% |
| Suppliers | 440/4 | €23,360 | €39,646 | +€16,286 | +69.7% |
| Taxes, remuneration and social security | 45 | €27,966 | €12,356 | -€15,610 | -55.8% |
| Taxes | 450/3 | €14,007 | €11,223 | -€2,784 | -19.9% |
| Remuneration and social security | 454/9 | €13,960 | €1,133 | -€12,827 | -91.9% |
| Turnover | 70 | €228,899 | €392,798 | +€163,899 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,593 | €4,447 | +€854 | +23.8% |
| Other operating charges | 640/8 | €2,844 | €2,401 | -€444 | -15.6% |
| Gross operating margin | 9900 | €3,247 | €29,356 | +€26,109 | +804% |
| Operating profit (loss) | 9901 | -€3,190 | €22,508 | +€25,698 | |
| Financial income | 75/76B | €7,996 | €6,632 | -€1,364 | -17.1% |
| Recurring financial income | 75 | €5,433 | €6,632 | +€1,199 | +22.1% |
| Non-recurring financial income | 76B | €2,563 | - | -€2,563 | |
| Financial charges | 65/66B | €2,217 | €1,496 | -€722 | -32.5% |
| Recurring financial charges | 65 | €1,507 | €1,496 | -€11 | -0.7% |
| Non-recurring financial charges | 66B | €710 | - | -€710 | |
| Profit (loss) for the period before taxes | 9903 | €2,589 | €27,644 | +€25,056 | +968% |
| Income taxes | 67/77 | €1,683 | €8,136 | +€6,453 | +384% |
| Profit (loss) for the period | 9904 | €906 | €19,508 | +€18,602 | +2,054% |
| Profit (loss) for the period to be appropriated | 9905 | €906 | €19,508 | +€18,602 | +2,054% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.