JP STYLE: 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 STYLE
Largest movements
- Receivables within one year +€40,346
up €40,346 (+531%), from €7,592 to €47,938
of which Trade receivables: +€39,370
- Cash +€26,148
up €26,148 (+38.2%), from €68,381 to €94,529
mainly Trade debts (+€36,649) and Net result for the year (+€22,784)
- Tangible fixed assets -€5,954
down €5,954 (-39.8%), from €14,975 to €9,021
- Trade debts +€36,649
up €36,649 (+754%), from €4,859 to €41,508
- Profit (loss) carried forward +€22,784
up €22,784 (+28.7%), from €79,356 to €102,140
- Gross operating margin +€10,418
up €10,418 (+40.2%), from €25,893 to €36,311
- Taxes +€1,693
up €1,693 (+44.7%), from €3,785 to €5,478
- Other operating charges +€1,048
up €1,048 (+122%), from €861 to €1,909
- Depreciation -€605
down €605 (-9.2%), from €6,559 to €5,954
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,415 | €153,434 | +€60,019 | +64.3% |
| Fixed assets | 21/28 | €16,275 | €9,121 | -€7,154 | -44.0% |
| Tangible fixed assets | 22/27 | €14,975 | €9,021 | -€5,954 | -39.8% |
| Furniture and vehicles | 24 | €14,975 | €9,021 | -€5,954 | -39.8% |
| Financial fixed assets | 28 | €1,300 | €100 | -€1,200 | -92.3% |
| Current assets | 29/58 | €77,140 | €144,313 | +€67,173 | +87.1% |
| Amounts receivable within one year | 40/41 | €7,592 | €47,938 | +€40,346 | +531% |
| Trade receivables | 40 | €4,052 | €43,422 | +€39,370 | +972% |
| Other amounts receivable | 41 | €3,539 | €4,516 | +€976 | +27.6% |
| Cash at bank and in hand | 54/58 | €68,381 | €94,529 | +€26,148 | +38.2% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,846 | +€679 | +58.2% |
| Total equity and liabilities | 10/49 | €93,415 | €153,434 | +€60,019 | +64.3% |
| Equity | 10/15 | €87,182 | €109,966 | +€22,784 | +26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,626 | €1,626 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,626 | €1,626 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,626 | €1,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,356 | €102,140 | +€22,784 | +28.7% |
| Amounts payable | 17/49 | €6,233 | €43,468 | +€37,236 | +597% |
| Amounts payable within one year | 42/48 | €6,233 | €43,377 | +€37,144 | +596% |
| Trade debts | 44 | €4,859 | €41,508 | +€36,649 | +754% |
| Suppliers | 440/4 | €4,859 | €41,508 | +€36,649 | +754% |
| Taxes, remuneration and social security | 45 | €1,374 | €1,868 | +€495 | +36.0% |
| Taxes | 450/3 | €1,374 | €1,868 | +€495 | +36.0% |
| Accrued charges and deferred income | 492/3 | - | €92 | +€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,559 | €5,954 | -€605 | -9.2% |
| Other operating charges | 640/8 | €861 | €1,909 | +€1,048 | +122% |
| Gross operating margin | 9900 | €25,893 | €36,311 | +€10,418 | +40.2% |
| Operating profit (loss) | 9901 | €18,474 | €28,448 | +€9,974 | +54.0% |
| Financial income | 75/76B | €53 | €144 | +€91 | +172% |
| Recurring financial income | 75 | €53 | €144 | +€91 | +172% |
| Financial charges | 65/66B | €399 | €331 | -€68 | -17.1% |
| Recurring financial charges | 65 | €399 | €331 | -€68 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €18,128 | €28,262 | +€10,134 | +55.9% |
| Income taxes | 67/77 | €3,785 | €5,478 | +€1,693 | +44.7% |
| Profit (loss) for the period | 9904 | €14,343 | €22,784 | +€8,441 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,343 | €22,784 | +€8,441 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.