JP05: 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.
JP05
Largest movements
- Receivables within one year -€309,085
down €309,085 (-95.0%), from €325,319 to €16,235
of which Other amounts receivable: -€300,000
- Reserves +€655,000
up €655,000 (+56.7%), from €1.2m to €1.8m
- Debts after one year -€530,000
down €530,000 (-11.1%), from €4.8m to €4.2m
- Other debts -€301,406
down €301,406 (-51.5%), from €585,485 to €284,078
- Accrued charges and deferred income -€176,946
down €176,946 (-98.3%), from €180,034 to €3,088
- Financial income -€500,000
down €500,000 (-50.0%), from €1.0m to €500,000
- Gross operating margin +€62,625
up €62,625 (+16.0%), from €390,590 to €453,216
- Financial charges +€32,328
up €32,328 (+17.1%), from €188,603 to €220,932
- Taxes +€7,574
up €7,574 (+16.6%), from €45,497 to €53,071
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,325,379 | €7,016,295 | -€309,085 | -4.2% |
| Fixed assets | 21/28 | €7,000,060 | €7,000,060 | = | 0.0% |
| Financial fixed assets | 28 | €7,000,060 | €7,000,060 | = | 0.0% |
| Current assets | 29/58 | €325,319 | €16,235 | -€309,085 | -95.0% |
| Amounts receivable within one year | 40/41 | €325,319 | €16,235 | -€309,085 | -95.0% |
| Trade receivables | 40 | €25,319 | €16,235 | -€9,085 | -35.9% |
| Other amounts receivable | 41 | €300,000 | - | -€300,000 | |
| Total equity and liabilities | 10/49 | €7,325,379 | €7,016,295 | -€309,085 | -4.2% |
| Equity | 10/15 | €1,165,657 | €1,824,870 | +€659,213 | +56.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,155,000 | €1,810,000 | +€655,000 | +56.7% |
| Distributable reserves | 133 | €1,155,000 | €1,810,000 | +€655,000 | +56.7% |
| Profit (loss) carried forward | 14 | €657 | €4,870 | +€4,213 | +641% |
| Amounts payable | 17/49 | €6,159,722 | €5,191,424 | -€968,298 | -15.7% |
| Amounts payable after more than one year | 17 | €4,770,000 | €4,240,000 | -€530,000 | -11.1% |
| Financial debts | 170/4 | €4,770,000 | €4,240,000 | -€530,000 | -11.1% |
| Amounts payable within one year | 42/48 | €1,209,688 | €948,336 | -€261,351 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €530,000 | €530,000 | = | 0.0% |
| Trade debts | 44 | €22,219 | €14,858 | -€7,361 | -33.1% |
| Suppliers | 440/4 | €22,219 | €14,858 | -€7,361 | -33.1% |
| Taxes, remuneration and social security | 45 | €71,984 | €119,400 | +€47,416 | +65.9% |
| Taxes | 450/3 | €71,984 | €119,400 | +€47,416 | +65.9% |
| Other amounts payable | 47/48 | €585,485 | €284,078 | -€301,406 | -51.5% |
| Accrued charges and deferred income | 492/3 | €180,034 | €3,088 | -€176,946 | -98.3% |
| Gross operating margin | 9900 | €390,590 | €453,216 | +€62,625 | +16.0% |
| Operating profit (loss) | 9901 | €390,590 | €453,216 | +€62,625 | +16.0% |
| Financial income | 75/76B | €1,000,000 | €500,000 | -€500,000 | -50.0% |
| Recurring financial income | 75 | €1,000,000 | €500,000 | -€500,000 | -50.0% |
| Financial charges | 65/66B | €188,603 | €220,932 | +€32,328 | +17.1% |
| Recurring financial charges | 65 | €188,603 | €220,932 | +€32,328 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €1,201,987 | €732,284 | -€469,703 | -39.1% |
| Income taxes | 67/77 | €45,497 | €53,071 | +€7,574 | +16.6% |
| Profit (loss) for the period | 9904 | €1,156,490 | €679,213 | -€477,277 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,156,490 | €679,213 | -€477,277 | -41.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.