JP'S BEACH: 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'S BEACH
Largest movements
- Cash +€5,283
up €5,283 (+8.1%), from €65,342 to €70,626
mainly Net result for the year (+€11,368) and Other debts (+€5,255)
- Tangible fixed assets -€3,573
down €3,573 (-73.0%), from €4,897 to €1,324
- Receivables within one year -€2,095
down €2,095 (-93.2%), from €2,248 to €153
- Debts after one year -€18,000
down €18,000 (-60.0%), from €30,000 to €12,000
- Reserves +€11,368
up €11,368 (+28.7%), from €39,623 to €50,991
- Other debts +€5,255
up €5,255 (+180%), from €2,926 to €8,182
- Tax, wage and social debts +€1,983
up €1,983 (+115%), from €1,724 to €3,707
- Trade debts -€990
no longer reported in 2025 (was €990)
- Gross operating margin -€4,110
down €4,110 (-18.7%), from €21,993 to €17,882
- Other operating charges -€1,810
down €1,810 (-68.8%), from €2,630 to €820
- Depreciation -€1,352
down €1,352 (-37.3%), from €3,622 to €2,271
- Taxes +€259
up €259 (+15.0%), from €1,724 to €1,983
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 | €77,488 | €77,104 | -€385 | -0.5% |
| Fixed assets | 21/28 | €9,897 | €6,324 | -€3,573 | -36.1% |
| Tangible fixed assets | 22/27 | €4,897 | €1,324 | -€3,573 | -73.0% |
| Furniture and vehicles | 24 | €4,897 | €1,324 | -€3,573 | -73.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €67,591 | €70,779 | +€3,188 | +4.7% |
| Amounts receivable within one year | 40/41 | €2,248 | €153 | -€2,095 | -93.2% |
| Other amounts receivable | 41 | €2,248 | €153 | -€2,095 | -93.2% |
| Cash at bank and in hand | 54/58 | €65,342 | €70,626 | +€5,283 | +8.1% |
| Total equity and liabilities | 10/49 | €77,488 | €77,104 | -€385 | -0.5% |
| Equity | 10/15 | €41,848 | €53,215 | +€11,368 | +27.2% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €39,623 | €50,991 | +€11,368 | +28.7% |
| Distributable reserves | 133 | €39,623 | €50,991 | +€11,368 | +28.7% |
| Profit (loss) carried forward | 14 | -€15,976 | -€15,976 | = | 0.0% |
| Amounts payable | 17/49 | €35,641 | €23,888 | -€11,752 | -33.0% |
| Amounts payable after more than one year | 17 | €30,000 | €12,000 | -€18,000 | -60.0% |
| Financial debts | 170/4 | €30,000 | €12,000 | -€18,000 | -60.0% |
| Amounts payable within one year | 42/48 | €5,641 | €11,888 | +€6,248 | +111% |
| Trade debts | 44 | €990 | - | -€990 | |
| Suppliers | 440/4 | €990 | - | -€990 | |
| Taxes, remuneration and social security | 45 | €1,724 | €3,707 | +€1,983 | +115% |
| Taxes | 450/3 | €1,724 | €3,707 | +€1,983 | +115% |
| Other amounts payable | 47/48 | €2,926 | €8,182 | +€5,255 | +180% |
| Non-recurring operating income | 76A | €8,000 | €8,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,622 | €2,271 | -€1,352 | -37.3% |
| Other operating charges | 640/8 | €2,630 | €820 | -€1,810 | -68.8% |
| Non-recurring operating charges | 66A | - | €1,302 | +€1,302 | |
| Gross operating margin | 9900 | €21,993 | €17,882 | -€4,110 | -18.7% |
| Operating profit (loss) | 9901 | €15,740 | €13,489 | -€2,251 | -14.3% |
| Financial charges | 65/66B | €193 | €139 | -€54 | -28.2% |
| Recurring financial charges | 65 | €193 | €139 | -€54 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €15,547 | €13,351 | -€2,197 | -14.1% |
| Income taxes | 67/77 | €1,724 | €1,983 | +€259 | +15.0% |
| Profit (loss) for the period | 9904 | €13,824 | €11,368 | -€2,456 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,824 | €11,368 | -€2,456 | -17.8% |
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 25 October 2026 via checked.be.