JP SURGERY: what changed
Two fiscal 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 SURGERY
Largest movements
- Cash -€105,908
down €105,908 (-77.0%), from €137,590 to €31,681
mainly Contributions, distributions and other (-€257,149) and Other debts (-€147,689)
- Deferred charges and accrued income +€48,199
up €48,199 (+28.0%), from €172,058 to €220,257
- Receivables within one year +€31,769
up €31,769 (+2527.0%), from €1,257 to €33,026
of which Other amounts receivable: +€18,329
- Tangible fixed assets -€5,094
down €5,094 (-8.5%), from €59,792 to €54,699
of which Furniture and vehicles: -€9,906
- Other debts -€147,689
down €147,689 (-52.7%), from €280,395 to €132,706
- Debts after one year +€100,000
up €100,000, from €0 to €100,000
- Tax, wage and social debts -€45,496
down €45,496 (-97.1%), from €46,846 to €1,350
- Current portion of long-term debt +€44,527
up €44,527 (+2012.4%), from €2,213 to €46,740
- Accrued charges and deferred income +€19,794
up €19,794 (+57.1%), from €34,675 to €54,470
- Financial charges +€57,187
up €57,187 (+21238.6%), from €269 to €57,456
- Gross operating margin +€18,818
up €18,818 (+4.6%), from €405,703 to €424,521
- Taxes -€7,236
down €7,236 (-7.7%), from €93,907 to €86,671
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 | €370,697 | €339,663 | -€31,034 | -8.4% |
| Fixed assets | 21/28 | €59,792 | €54,699 | -€5,094 | -8.5% |
| Tangible fixed assets | 22/27 | €59,792 | €54,699 | -€5,094 | -8.5% |
| Furniture and vehicles | 24 | €43,367 | €33,460 | -€9,906 | -22.8% |
| Other tangible fixed assets | 26 | €16,426 | €21,238 | +€4,813 | +29.3% |
| Current assets | 29/58 | €310,905 | €284,965 | -€25,940 | -8.3% |
| Amounts receivable within one year | 40/41 | €1,257 | €33,026 | +€31,769 | +2527.0% |
| Trade receivables | 40 | €1,257 | €14,697 | +€13,439 | +1069.0% |
| Other amounts receivable | 41 | €0 | €18,329 | +€18,329 | |
| Cash at bank and in hand | 54/58 | €137,590 | €31,681 | -€105,908 | -77.0% |
| Deferred charges and accrued income | 490/1 | €172,058 | €220,257 | +€48,199 | +28.0% |
| Total equity and liabilities | 10/49 | €370,697 | €339,663 | -€31,034 | -8.4% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €366,697 | €335,663 | -€31,034 | -8.5% |
| Amounts payable after more than one year | 17 | €0 | €100,000 | +€100,000 | |
| Financial debts | 170/4 | €0 | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €332,022 | €181,194 | -€150,828 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €2,213 | €46,740 | +€44,527 | +2012.4% |
| Trade debts | 44 | €2,568 | €398 | -€2,170 | -84.5% |
| Suppliers | 440/4 | €2,568 | €398 | -€2,170 | -84.5% |
| Taxes, remuneration and social security | 45 | €46,846 | €1,350 | -€45,496 | -97.1% |
| Taxes | 450/3 | €46,846 | €1,350 | -€45,496 | -97.1% |
| Other amounts payable | 47/48 | €280,395 | €132,706 | -€147,689 | -52.7% |
| Accrued charges and deferred income | 492/3 | €34,675 | €54,470 | +€19,794 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,275 | €22,399 | +€3,124 | +16.2% |
| Other operating charges | 640/8 | €1,032 | €881 | -€151 | -14.6% |
| Non-recurring operating charges | 66A | €9,434 | €0 | -€9,434 | -100.0% |
| Gross operating margin | 9900 | €405,703 | €424,521 | +€18,818 | +4.6% |
| Operating profit (loss) | 9901 | €375,962 | €401,241 | +€25,279 | +6.7% |
| Financial income | 75/76B | €422 | €35 | -€387 | -91.8% |
| Recurring financial income | 75 | €422 | €35 | -€387 | -91.8% |
| Financial charges | 65/66B | €269 | €57,456 | +€57,187 | +21238.6% |
| Recurring financial charges | 65 | €269 | €57,456 | +€57,187 | +21238.6% |
| Profit (loss) for the period before taxes | 9903 | €376,115 | €343,820 | -€32,295 | -8.6% |
| Income taxes | 67/77 | €93,907 | €86,671 | -€7,236 | -7.7% |
| Profit (loss) for the period | 9904 | €282,208 | €257,149 | -€25,059 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €282,208 | €257,149 | -€25,059 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.