JP.x: 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.x
Largest movements
- Cash +€31,211
up €31,211 (+37.5%), from €83,275 to €114,486
mainly Net result for the year (+€42,588) and Depreciation (+€5,823)
- Tangible fixed assets -€5,823
down €5,823 (-12.4%), from €46,779 to €40,956
of which Furniture and vehicles: -€5,003
- Deferred charges and accrued income -€4,148
down €4,148 (-86.9%), from €4,771 to €623
- Profit (loss) carried forward +€42,588
up €42,588 (+35.6%), from €119,620 to €162,208
- Debts after one year -€9,378
down €9,378 (-27.6%), from €33,934 to €24,556
- Tax, wage and social debts -€7,834
down €7,834 (-27.1%), from €28,872 to €21,038
of which Taxes: -€10,746
- Other debts -€5,600
down €5,600 (-7.8%), from €71,900 to €66,300
- Accrued charges and deferred income +€5,435
new in 2025: €5,435
- Gross operating margin +€6,057
up €6,057 (+8.8%), from €68,679 to €74,737
- Financial charges +€5,617
up €5,617 (+277.0%), from €2,028 to €7,645
- Depreciation -€1,733
down €1,733 (-22.9%), from €7,556 to €5,823
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 | €271,660 | €293,220 | +€21,560 | +7.9% |
| Fixed assets | 21/28 | €171,489 | €165,666 | -€5,823 | -3.4% |
| Tangible fixed assets | 22/27 | €46,779 | €40,956 | -€5,823 | -12.4% |
| Land and buildings | 22 | €38,294 | €37,474 | -€820 | -2.1% |
| Furniture and vehicles | 24 | €8,485 | €3,481 | -€5,003 | -59.0% |
| Financial fixed assets | 28 | €124,710 | €124,710 | = | 0.0% |
| Current assets | 29/58 | €100,171 | €127,554 | +€27,383 | +27.3% |
| Amounts receivable within one year | 40/41 | €12,125 | €12,445 | +€320 | +2.6% |
| Trade receivables | 40 | €12,124 | €9,401 | -€2,723 | -22.5% |
| Other amounts receivable | 41 | €1 | €3,044 | +€3,043 | +205578.4% |
| Cash at bank and in hand | 54/58 | €83,275 | €114,486 | +€31,211 | +37.5% |
| Deferred charges and accrued income | 490/1 | €4,771 | €623 | -€4,148 | -86.9% |
| Total equity and liabilities | 10/49 | €271,660 | €293,220 | +€21,560 | +7.9% |
| Equity | 10/15 | €120,120 | €162,708 | +€42,588 | +35.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,620 | €162,208 | +€42,588 | +35.6% |
| Amounts payable | 17/49 | €151,540 | €130,512 | -€21,028 | -13.9% |
| Amounts payable after more than one year | 17 | €33,934 | €24,556 | -€9,378 | -27.6% |
| Financial debts | 170/4 | €33,934 | €24,556 | -€9,378 | -27.6% |
| Amounts payable within one year | 42/48 | €117,607 | €100,521 | -€17,085 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,153 | €9,378 | +€226 | +2.5% |
| Trade debts | 44 | €7,682 | €3,805 | -€3,877 | -50.5% |
| Suppliers | 440/4 | €7,682 | €3,805 | -€3,877 | -50.5% |
| Taxes, remuneration and social security | 45 | €28,872 | €21,038 | -€7,834 | -27.1% |
| Taxes | 450/3 | €28,872 | €18,126 | -€10,746 | -37.2% |
| Remuneration and social security | 454/9 | - | €2,912 | +€2,912 | |
| Other amounts payable | 47/48 | €71,900 | €66,300 | -€5,600 | -7.8% |
| Accrued charges and deferred income | 492/3 | - | €5,435 | +€5,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,556 | €5,823 | -€1,733 | -22.9% |
| Other operating charges | 640/8 | €1,908 | €1,725 | -€184 | -9.6% |
| Gross operating margin | 9900 | €68,679 | €74,737 | +€6,057 | +8.8% |
| Operating profit (loss) | 9901 | €59,215 | €67,189 | +€7,974 | +13.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,028 | €7,645 | +€5,617 | +277.0% |
| Recurring financial charges | 65 | €2,028 | €7,645 | +€5,617 | +277.0% |
| Profit (loss) for the period before taxes | 9903 | €57,187 | €59,544 | +€2,357 | +4.1% |
| Income taxes | 67/77 | €16,764 | €16,956 | +€192 | +1.1% |
| Profit (loss) for the period | 9904 | €40,423 | €42,588 | +€2,165 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,423 | €42,588 | +€2,165 | +5.4% |
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 10 October 2026 via checked.be.