JP WINDOWS: 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 WINDOWS
Largest movements
- Receivables within one year +€4,491
up €4,491 (+87.9%), from €5,107 to €9,598
of which Trade receivables: +€4,275
- Deferred charges and accrued income +€910
up €910 (+7.5%), from €12,105 to €13,015
- Other debts +€45,720
up €45,720 (+9107.6%), from €502 to €46,222
- Reserves -€42,609
down €42,609 (-71.5%), from €59,609 to €17,000
- Trade debts +€1,721
up €1,721 (+145.8%), from €1,180 to €2,901
- Tax, wage and social debts +€1,271
up €1,271 (+33.5%), from €3,792 to €5,063
- Gross operating margin +€55,611
up €55,611, from -€9,800 to €45,811
- Taxes +€8,034
up €8,034 (+4898.8%), from €164 to €8,198
- Depreciation +€599
up €599 (+42.7%), from €1,402 to €2,001
- Other operating charges -€563
down €563 (-42.9%), from €1,312 to €749
- Financial charges -€519
down €519 (-29.2%), from €1,780 to €1,261
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 | €70,083 | €76,186 | +€6,103 | +8.7% |
| Formation expenses | 20 | €339 | €145 | -€194 | -57.2% |
| Fixed assets | 21/28 | €7,510 | €8,216 | +€706 | +9.4% |
| Tangible fixed assets | 22/27 | €7,110 | €7,816 | +€706 | +9.9% |
| Furniture and vehicles | 24 | €1,563 | €2,058 | +€495 | +31.7% |
| Other tangible fixed assets | 26 | €5,547 | €5,758 | +€211 | +3.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €62,234 | €67,825 | +€5,591 | +9.0% |
| Amounts receivable within one year | 40/41 | €5,107 | €9,598 | +€4,491 | +87.9% |
| Trade receivables | 40 | €4,971 | €9,246 | +€4,275 | +86.0% |
| Other amounts receivable | 41 | €136 | €352 | +€216 | +158.8% |
| Cash at bank and in hand | 54/58 | €45,022 | €45,212 | +€190 | +0.4% |
| Deferred charges and accrued income | 490/1 | €12,105 | €13,015 | +€910 | +7.5% |
| Total equity and liabilities | 10/49 | €70,083 | €76,186 | +€6,103 | +8.7% |
| Equity | 10/15 | €64,609 | €22,000 | -€42,609 | -65.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,609 | €17,000 | -€42,609 | -71.5% |
| Distributable reserves | 133 | €59,609 | €17,000 | -€42,609 | -71.5% |
| Amounts payable | 17/49 | €5,474 | €54,186 | +€48,712 | +889.9% |
| Amounts payable within one year | 42/48 | €5,474 | €54,186 | +€48,712 | +889.9% |
| Trade debts | 44 | €1,180 | €2,901 | +€1,721 | +145.8% |
| Suppliers | 440/4 | €1,180 | €2,901 | +€1,721 | +145.8% |
| Taxes, remuneration and social security | 45 | €3,792 | €5,063 | +€1,271 | +33.5% |
| Taxes | 450/3 | €3,792 | €5,063 | +€1,271 | +33.5% |
| Other amounts payable | 47/48 | €502 | €46,222 | +€45,720 | +9107.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €2,001 | +€599 | +42.7% |
| Other operating charges | 640/8 | €1,312 | €749 | -€563 | -42.9% |
| Gross operating margin | 9900 | -€9,800 | €45,811 | +€55,611 | |
| Operating profit (loss) | 9901 | -€12,514 | €43,061 | +€55,575 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,780 | €1,261 | -€519 | -29.2% |
| Recurring financial charges | 65 | €1,780 | €1,261 | -€519 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,294 | €41,812 | +€56,106 | |
| Income taxes | 67/77 | €164 | €8,198 | +€8,034 | +4898.8% |
| Profit (loss) for the period | 9904 | -€14,458 | €33,614 | +€48,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,458 | €33,614 | +€48,072 |
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 8 October 2026 via checked.be.