JP SOIL: 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 SOIL
Largest movements
- Tangible fixed assets -€36,161
down €36,161 (-72.9%), from €49,613 to €13,451
- Cash +€22,884
up €22,884 (+182.4%), from €12,544 to €35,428
mainly Investment in fixed assets (net) (+€31,645) and Net result for the year (+€20,110)
- Receivables within one year +€8,863
up €8,863 (+3007.0%), from €295 to €9,157
of which Trade receivables: +€8,844
- Deferred charges and accrued income +€2,038
up €2,038 (+582.4%), from €350 to €2,388
- Profit (loss) carried forward +€20,110
up €20,110 (+203.3%), from €9,893 to €30,004
- Other debts -€9,821
down €9,821 (-100.0%), from €9,823 to €1
- Debts after one year -€7,901
no longer reported in 2025 (was €7,901)
- Trade debts -€2,218
down €2,218 (-48.4%), from €4,587 to €2,369
- Current portion of long-term debt -€2,210
down €2,210 (-21.9%), from €10,111 to €7,901
- Gross operating margin +€17,139
up €17,139 (+112.9%), from €15,180 to €32,319
- Depreciation -€11,924
down €11,924 (-72.5%), from €16,441 to €4,517
- Taxes +€4,414
up €4,414 (+934.6%), from €472 to €4,886
- Staff costs -€3,509
down €3,509 (-93.6%), from €3,750 to €241
- Financial charges -€687
down €687 (-34.6%), from €1,982 to €1,295
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 | €62,801 | €60,426 | -€2,376 | -3.8% |
| Fixed assets | 21/28 | €49,613 | €13,451 | -€36,161 | -72.9% |
| Tangible fixed assets | 22/27 | €49,613 | €13,451 | -€36,161 | -72.9% |
| Furniture and vehicles | 24 | €49,613 | €13,451 | -€36,161 | -72.9% |
| Current assets | 29/58 | €13,189 | €46,974 | +€33,785 | +256.2% |
| Amounts receivable within one year | 40/41 | €295 | €9,157 | +€8,863 | +3007.0% |
| Trade receivables | 40 | €295 | €9,138 | +€8,844 | +3000.6% |
| Other amounts receivable | 41 | - | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €12,544 | €35,428 | +€22,884 | +182.4% |
| Deferred charges and accrued income | 490/1 | €350 | €2,388 | +€2,038 | +582.4% |
| Total equity and liabilities | 10/49 | €62,801 | €60,426 | -€2,376 | -3.8% |
| Equity | 10/15 | €16,614 | €36,724 | +€20,110 | +121.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €520 | €520 | = | 0.0% |
| Non-distributable reserves | 130/1 | €520 | €520 | = | 0.0% |
| Reserves not available under the articles | 1311 | €520 | €520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,893 | €30,004 | +€20,110 | +203.3% |
| Amounts payable | 17/49 | €46,188 | €23,702 | -€22,486 | -48.7% |
| Amounts payable after more than one year | 17 | €7,901 | - | -€7,901 | |
| Financial debts | 170/4 | €7,901 | - | -€7,901 | |
| Amounts payable within one year | 42/48 | €38,286 | €23,702 | -€14,585 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €10,111 | €7,901 | -€2,210 | -21.9% |
| Trade debts | 44 | €4,587 | €2,369 | -€2,218 | -48.4% |
| Suppliers | 440/4 | €4,587 | €2,369 | -€2,218 | -48.4% |
| Taxes, remuneration and social security | 45 | €13,765 | €13,430 | -€335 | -2.4% |
| Taxes | 450/3 | €11,265 | €13,430 | +€2,165 | +19.2% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €9,823 | €1 | -€9,821 | -100.0% |
| Non-recurring operating income | 76A | €8,264 | €3,355 | -€4,909 | -59.4% |
| Remuneration, social security and pensions | 62 | €3,750 | €241 | -€3,509 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,441 | €4,517 | -€11,924 | -72.5% |
| Other operating charges | 640/8 | €1,508 | €1,270 | -€238 | -15.8% |
| Gross operating margin | 9900 | €15,180 | €32,319 | +€17,139 | +112.9% |
| Operating profit (loss) | 9901 | -€6,519 | €26,291 | +€32,810 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +42.4% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +42.4% |
| Financial charges | 65/66B | €1,982 | €1,295 | -€687 | -34.6% |
| Recurring financial charges | 65 | €1,982 | €1,295 | -€687 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,500 | €24,997 | +€33,497 | |
| Income taxes | 67/77 | €472 | €4,886 | +€4,414 | +934.6% |
| Profit (loss) for the period | 9904 | -€8,973 | €20,110 | +€29,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,973 | €20,110 | +€29,083 |
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 11 October 2026 via checked.be.