JP POOLS CONSTRUCTIONS: 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 POOLS CONSTRUCTIONS
Largest movements
- Receivables within one year +€11,922
up €11,922 (+56.9%), from €20,935 to €32,856
of which Trade receivables: +€19,211
- Tangible fixed assets -€11,337
no longer reported in 2025 (was €11,337)
of which Plant, machinery and equipment: -€7,508
- Cash -€11,135
down €11,135 (-19.5%), from €56,974 to €45,840
mainly Receivables within one year (-€11,922) and Net result for the year (-€10,406)
- Deferred charges and accrued income -€1,514
no longer reported in 2025 (was €1,514)
- Profit (loss) carried forward -€10,406
down €10,406 (-29.4%), from -€35,408 to -€45,814
- Trade debts -€4,772
down €4,772 (-50.9%), from €9,382 to €4,609
- Tax, wage and social debts +€3,114
new in 2025: €3,114
- Depreciation -€3,985
no longer reported in 2025 (was €3,985)
- Gross operating margin +€3,149
up €3,149 (+53.9%), from -€5,839 to -€2,690
- Other operating charges -€963
down €963 (-49.9%), from €1,928 to €965
- Financial charges -€904
down €904 (-74.4%), from €1,215 to €312
- Financial income -€59
no longer reported in 2025 (was €59)
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 | €90,957 | €78,893 | -€12,064 | -13.3% |
| Fixed assets | 21/28 | €11,337 | - | -€11,337 | |
| Tangible fixed assets | 22/27 | €11,337 | - | -€11,337 | |
| Land and buildings | 22 | €946 | - | -€946 | |
| Plant, machinery and equipment | 23 | €7,508 | - | -€7,508 | |
| Furniture and vehicles | 24 | €2,883 | - | -€2,883 | |
| Current assets | 29/58 | €79,620 | €78,893 | -€727 | -0.9% |
| Stocks and contracts in progress | 3 | €196 | €196 | = | 0.0% |
| Stocks | 30/36 | €196 | €196 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,935 | €32,856 | +€11,922 | +56.9% |
| Trade receivables | 40 | €5,326 | €24,537 | +€19,211 | +361% |
| Other amounts receivable | 41 | €15,609 | €8,320 | -€7,289 | -46.7% |
| Cash at bank and in hand | 54/58 | €56,974 | €45,840 | -€11,135 | -19.5% |
| Deferred charges and accrued income | 490/1 | €1,514 | - | -€1,514 | |
| Total equity and liabilities | 10/49 | €90,957 | €78,893 | -€12,064 | -13.3% |
| Equity | 10/15 | €81,575 | €71,169 | -€10,406 | -12.8% |
| Contributions | 10/11 | €11,040 | €11,040 | = | 0.0% |
| Reserves | 13 | €105,943 | €105,943 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €104,083 | €104,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,408 | -€45,814 | -€10,406 | -29.4% |
| Amounts payable | 17/49 | €9,382 | €7,724 | -€1,658 | -17.7% |
| Amounts payable within one year | 42/48 | €9,382 | €7,724 | -€1,658 | -17.7% |
| Trade debts | 44 | €9,382 | €4,609 | -€4,772 | -50.9% |
| Suppliers | 440/4 | €9,382 | €4,609 | -€4,772 | -50.9% |
| Taxes, remuneration and social security | 45 | - | €3,114 | +€3,114 | |
| Taxes | 450/3 | - | €3,114 | +€3,114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,985 | - | -€3,985 | |
| Other operating charges | 640/8 | €1,928 | €965 | -€963 | -49.9% |
| Non-recurring operating charges | 66A | - | €6,440 | +€6,440 | |
| Gross operating margin | 9900 | -€5,839 | -€2,690 | +€3,149 | +53.9% |
| Operating profit (loss) | 9901 | -€11,751 | -€10,095 | +€1,657 | +14.1% |
| Financial income | 75/76B | €59 | - | -€59 | |
| Recurring financial income | 75 | €59 | - | -€59 | |
| Financial charges | 65/66B | €1,215 | €312 | -€904 | -74.4% |
| Recurring financial charges | 65 | €1,215 | €312 | -€904 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,907 | -€10,406 | +€2,501 | +19.4% |
| Profit (loss) for the period | 9904 | -€12,907 | -€10,406 | +€2,501 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,907 | -€10,406 | +€2,501 | +19.4% |
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 20 October 2026 via checked.be.