JP SERVICE: 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 SERVICE
Largest movements
- Cash -€29,889
down €29,889 (-8.8%), from €339,470 to €309,580
mainly Contributions, distributions and other (-€83,200) and Tax, wage and social debts (-€21,594)
- Stocks and contracts +€15,725
up €15,725 (+1,048%), from €1,500 to €17,225
- Deferred charges and accrued income -€7,447
down €7,447 (-69.0%), from €10,786 to €3,339
- Tax, wage and social debts -€21,594
down €21,594 (-63.6%), from €33,979 to €12,385
of which Remuneration and social security: -€13,909
- Reserves -€20,700
down €20,700 (-3.4%), from €616,850 to €596,150
- Trade debts +€20,434
up €20,434 (+111%), from €18,332 to €38,766
- Other debts +€8,510
up €8,510 (+4,419%), from €193 to €8,702
- Gross operating margin -€144,314
down €144,314 (-62.1%), from €232,358 to €88,045
- Staff costs -€50,935
down €50,935 (-95.6%), from €53,306 to €2,371
- Taxes -€28,875
down €28,875 (-55.0%), from €52,486 to €23,610
- Depreciation -€10,183
down €10,183 (-49.9%), from €20,425 to €10,242
- Write-downs -€5,074
no longer reported in 2025 (was €5,074)
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 | €678,979 | €665,932 | -€13,047 | -1.9% |
| Fixed assets | 21/28 | €48,542 | €53,461 | +€4,919 | +10.1% |
| Tangible fixed assets | 22/27 | €48,542 | €53,461 | +€4,919 | +10.1% |
| Plant, machinery and equipment | 23 | - | €1,233 | +€1,233 | |
| Furniture and vehicles | 24 | €48,542 | €52,228 | +€3,685 | +7.6% |
| Current assets | 29/58 | €630,437 | €612,471 | -€17,966 | -2.8% |
| Stocks and contracts in progress | 3 | €1,500 | €17,225 | +€15,725 | +1,048% |
| Stocks | 30/36 | €1,500 | €17,225 | +€15,725 | +1,048% |
| Amounts receivable within one year | 40/41 | €128,681 | €132,327 | +€3,646 | +2.8% |
| Trade receivables | 40 | €128,681 | €114,430 | -€14,251 | -11.1% |
| Other amounts receivable | 41 | - | €17,897 | +€17,897 | |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €339,470 | €309,580 | -€29,889 | -8.8% |
| Deferred charges and accrued income | 490/1 | €10,786 | €3,339 | -€7,447 | -69.0% |
| Total equity and liabilities | 10/49 | €678,979 | €665,932 | -€13,047 | -1.9% |
| Equity | 10/15 | €626,475 | €606,078 | -€20,396 | -3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €616,850 | €596,150 | -€20,700 | -3.4% |
| Distributable reserves | 133 | €616,850 | €596,150 | -€20,700 | -3.4% |
| Profit (loss) carried forward | 14 | €3,425 | €3,728 | +€304 | +8.9% |
| Amounts payable | 17/49 | €52,504 | €59,854 | +€7,350 | +14.0% |
| Amounts payable within one year | 42/48 | €52,504 | €59,854 | +€7,350 | +14.0% |
| Trade debts | 44 | €18,332 | €38,766 | +€20,434 | +111% |
| Suppliers | 440/4 | €18,332 | €38,766 | +€20,434 | +111% |
| Taxes, remuneration and social security | 45 | €33,979 | €12,385 | -€21,594 | -63.6% |
| Taxes | 450/3 | €20,070 | €12,385 | -€7,685 | -38.3% |
| Remuneration and social security | 454/9 | €13,909 | - | -€13,909 | |
| Other amounts payable | 47/48 | €193 | €8,702 | +€8,510 | +4,419% |
| Non-recurring operating income | 76A | - | €66,256 | +€66,256 | |
| Remuneration, social security and pensions | 62 | €53,306 | €2,371 | -€50,935 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,425 | €10,242 | -€10,183 | -49.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,074 | - | -€5,074 | |
| Other operating charges | 640/8 | €5,185 | €4,947 | -€238 | -4.6% |
| Non-recurring operating charges | 66A | - | €718 | +€718 | |
| Gross operating margin | 9900 | €232,358 | €88,045 | -€144,314 | -62.1% |
| Operating profit (loss) | 9901 | €148,368 | €69,766 | -€78,603 | -53.0% |
| Financial income | 75/76B | €21,110 | €16,910 | -€4,201 | -19.9% |
| Recurring financial income | 75 | €21,110 | €16,910 | -€4,201 | -19.9% |
| Financial charges | 65/66B | €23 | €261 | +€238 | +1,016% |
| Recurring financial charges | 65 | €23 | €261 | +€238 | +1,016% |
| Profit (loss) for the period before taxes | 9903 | €169,455 | €86,414 | -€83,041 | -49.0% |
| Income taxes | 67/77 | €52,486 | €23,610 | -€28,875 | -55.0% |
| Profit (loss) for the period | 9904 | €116,969 | €62,804 | -€54,166 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €116,969 | €62,804 | -€54,166 | -46.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.