JP SYSTEMS: what changed
JP SYSTEMS
Largest movements
- Tangible fixed assets -€28,875
down €28,875 (-28.6%), from €101,125 to €72,250
of which Furniture and vehicles: -€27,440
- Cash +€7,635
up €7,635 (+21.5%), from €35,506 to €43,141
mainly Depreciation (+€39,406) and Net result for the year (+€16,496)
- Receivables within one year +€6,965
up €6,965 (+15.9%), from €43,809 to €50,774
of which Other amounts receivable: +€9,702
- Stocks and contracts -€4,246
down €4,246 (-31.0%), from €13,701 to €9,455
- Debts after one year -€14,304
down €14,304 (-53.6%), from €26,686 to €12,382
- Other debts +€10,164
up €10,164 (+137%), from €7,418 to €17,581
- Reserves -€10,131
down €10,131 (-7.8%), from €130,397 to €120,266
- Current portion of long-term debt -€9,081
down €9,081 (-38.8%), from €23,386 to €14,304
- Tax, wage and social debts +€2,999
up €2,999 (+445%), from €674 to €3,674
of which Taxes: +€3,294
- Gross operating margin +€18,085
up €18,085 (+38.1%), from €47,414 to €65,498
- Depreciation +€11,879
up €11,879 (+43.2%), from €27,526 to €39,406
- Write-downs -€10,599
down €10,599 (-100%), from €10,599 to €0
- Taxes +€5,256
up €5,256 (+213%), from €2,464 to €7,719
- Financial income +€1,057
up €1,057 (+59.9%), from €1,764 to €2,821
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,206 | €178,109 | -€19,097 | -9.7% |
| Fixed assets | 21/28 | €101,125 | €72,250 | -€28,875 | -28.6% |
| Tangible fixed assets | 22/27 | €101,125 | €72,250 | -€28,875 | -28.6% |
| Plant, machinery and equipment | 23 | €24,434 | €22,999 | -€1,435 | -5.9% |
| Furniture and vehicles | 24 | €76,691 | €49,251 | -€27,440 | -35.8% |
| Current assets | 29/58 | €96,081 | €105,860 | +€9,778 | +10.2% |
| Stocks and contracts in progress | 3 | €13,701 | €9,455 | -€4,246 | -31.0% |
| Stocks | 30/36 | €13,701 | €9,455 | -€4,246 | -31.0% |
| Amounts receivable within one year | 40/41 | €43,809 | €50,774 | +€6,965 | +15.9% |
| Trade receivables | 40 | €35,865 | €33,128 | -€2,737 | -7.6% |
| Other amounts receivable | 41 | €7,944 | €17,645 | +€9,702 | +122% |
| Cash at bank and in hand | 54/58 | €35,506 | €43,141 | +€7,635 | +21.5% |
| Deferred charges and accrued income | 490/1 | €3,066 | €2,490 | -€576 | -18.8% |
| Total equity and liabilities | 10/49 | €197,206 | €178,109 | -€19,097 | -9.7% |
| Equity | 10/15 | €132,397 | €122,266 | -€10,131 | -7.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €130,397 | €120,266 | -€10,131 | -7.8% |
| Distributable reserves | 133 | €130,397 | €120,266 | -€10,131 | -7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,809 | €55,843 | -€8,966 | -13.8% |
| Amounts payable after more than one year | 17 | €26,686 | €12,382 | -€14,304 | -53.6% |
| Financial debts | 170/4 | €26,686 | €12,382 | -€14,304 | -53.6% |
| Amounts payable within one year | 42/48 | €38,122 | €43,461 | +€5,338 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €23,386 | €14,304 | -€9,081 | -38.8% |
| Trade debts | 44 | €6,645 | €7,902 | +€1,257 | +18.9% |
| Suppliers | 440/4 | €6,645 | €7,902 | +€1,257 | +18.9% |
| Taxes, remuneration and social security | 45 | €674 | €3,674 | +€2,999 | +445% |
| Taxes | 450/3 | €0 | €3,294 | +€3,294 | |
| Remuneration and social security | 454/9 | €674 | €379 | -€295 | -43.8% |
| Other amounts payable | 47/48 | €7,418 | €17,581 | +€10,164 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,526 | €39,406 | +€11,879 | +43.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,599 | €0 | -€10,599 | -100% |
| Other operating charges | 640/8 | €2,207 | €2,272 | +€64 | +2.9% |
| Gross operating margin | 9900 | €47,414 | €65,498 | +€18,085 | +38.1% |
| Operating profit (loss) | 9901 | €7,081 | €23,821 | +€16,740 | +236% |
| Financial income | 75/76B | €1,764 | €2,821 | +€1,057 | +59.9% |
| Recurring financial income | 75 | €1,764 | €2,821 | +€1,057 | +59.9% |
| Financial charges | 65/66B | €2,350 | €2,427 | +€77 | +3.3% |
| Recurring financial charges | 65 | €2,350 | €2,427 | +€77 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €6,495 | €24,215 | +€17,720 | +273% |
| Income taxes | 67/77 | €2,464 | €7,719 | +€5,256 | +213% |
| Profit (loss) for the period | 9904 | €4,031 | €16,496 | +€12,464 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €4,031 | €16,496 | +€12,464 | +309% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.