JP SERVICES: 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 SERVICES
Largest movements
- Receivables within one year -€6,318
down €6,318 (-13.0%), from €48,587 to €42,269
of which Other amounts receivable: -€3,705
- Cash +€2,381
up €2,381, from €0 to €2,381
mainly Trade debts (+€10,668) and Receivables within one year (+€6,318)
- Tangible fixed assets -€2,041
down €2,041 (-42.9%), from €4,760 to €2,719
of which Furniture and vehicles: -€1,963
- Deferred charges and accrued income -€835
down €835 (-100.0%), from €835 to €0
- Trade debts +€10,668
up €10,668 (+168.4%), from €6,335 to €17,003
- Tax, wage and social debts -€8,106
down €8,106 (-52.0%), from €15,578 to €7,471
of which Taxes: -€8,106
- Profit (loss) carried forward -€6,882
down €6,882 (-50.8%), from €13,560 to €6,678
- Short-term financial debts -€5,075
down €5,075 (-100.0%), from €5,075 to €0
- Accrued charges and deferred income +€2,400
up €2,400, from €0 to €2,400
- Gross operating margin -€14,278
down €14,278 (-94.2%), from €15,165 to €886
- Taxes -€11,136
down €11,136 (-96.2%), from €11,577 to €441
- Other operating charges -€4,354
down €4,354 (-65.6%), from €6,632 to €2,278
- Financial charges -€2,028
down €2,028 (-41.5%), from €4,885 to €2,857
of which Financial charges: -€2,728
- Depreciation +€754
up €754 (+58.6%), from €1,286 to €2,041
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.
Cash bridge derived
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 | €64,782 | €57,920 | -€6,862 | -10.6% |
| Fixed assets | 21/28 | €15,360 | €13,269 | -€2,091 | -13.6% |
| Tangible fixed assets | 22/27 | €4,760 | €2,719 | -€2,041 | -42.9% |
| Plant, machinery and equipment | 23 | €78 | €0 | -€78 | -100.0% |
| Furniture and vehicles | 24 | €4,682 | €2,719 | -€1,963 | -41.9% |
| Financial fixed assets | 28 | €10,600 | €10,550 | -€50 | -0.5% |
| Current assets | 29/58 | €49,422 | €44,650 | -€4,772 | -9.7% |
| Amounts receivable within one year | 40/41 | €48,587 | €42,269 | -€6,318 | -13.0% |
| Trade receivables | 40 | €44,157 | €41,544 | -€2,613 | -5.9% |
| Other amounts receivable | 41 | €4,430 | €725 | -€3,705 | -83.6% |
| Cash at bank and in hand | 54/58 | €0 | €2,381 | +€2,381 | |
| Deferred charges and accrued income | 490/1 | €835 | €0 | -€835 | -100.0% |
| Total equity and liabilities | 10/49 | €64,782 | €57,920 | -€6,862 | -10.6% |
| Equity | 10/15 | €33,965 | €27,083 | -€6,882 | -20.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,560 | €6,678 | -€6,882 | -50.8% |
| Amounts payable | 17/49 | €30,817 | €30,837 | +€20 | +0.1% |
| Amounts payable within one year | 42/48 | €30,817 | €28,437 | -€2,381 | -7.7% |
| Financial debts | 43 | €5,075 | €0 | -€5,075 | -100.0% |
| Credit institutions | 430/8 | €5,075 | €0 | -€5,075 | -100.0% |
| Trade debts | 44 | €6,335 | €17,003 | +€10,668 | +168.4% |
| Suppliers | 440/4 | €6,335 | €17,003 | +€10,668 | +168.4% |
| Taxes, remuneration and social security | 45 | €15,578 | €7,471 | -€8,106 | -52.0% |
| Taxes | 450/3 | €15,578 | €7,471 | -€8,106 | -52.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,829 | €3,963 | +€134 | +3.5% |
| Accrued charges and deferred income | 492/3 | €0 | €2,400 | +€2,400 | |
| Remuneration, social security and pensions | 62 | €408 | €170 | -€238 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €2,041 | +€754 | +58.6% |
| Other operating charges | 640/8 | €6,632 | €2,278 | -€4,354 | -65.6% |
| Gross operating margin | 9900 | €15,165 | €886 | -€14,278 | -94.2% |
| Operating profit (loss) | 9901 | €6,838 | -€3,602 | -€10,440 | |
| Financial income | 75/76B | €3 | €18 | +€15 | +483.5% |
| Recurring financial income | 75 | €3 | €18 | +€15 | +483.5% |
| Financial charges | 65/66B | €4,885 | €2,857 | -€2,028 | -41.5% |
| Recurring financial charges | 65 | €4,885 | €2,157 | -€2,728 | -55.8% |
| Non-recurring financial charges | 66B | €0 | €700 | +€700 | |
| Profit (loss) for the period before taxes | 9903 | €1,956 | -€6,441 | -€8,397 | |
| Income taxes | 67/77 | €11,577 | €441 | -€11,136 | -96.2% |
| Profit (loss) for the period | 9904 | -€9,620 | -€6,882 | +€2,739 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,620 | -€6,882 | +€2,739 | +28.5% |
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 10 October 2026 via checked.be.