JParidaens: 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.
JParidaens
Largest movements
- Cash -€64,385
down €64,385 (-39.5%), from €163,144 to €98,759
mainly Investment in fixed assets (net) (-€108,520) and Trade debts (-€51,172)
- Tangible fixed assets +€48,596
up €48,596 (+18.4%), from €264,613 to €313,209
of which Furniture and vehicles: +€24,543
- Receivables within one year +€22,754
up €22,754 (+48.5%), from €46,915 to €69,669
of which Other amounts receivable: +€15,779
- Reserves +€106,401
up €106,401 (+37.5%), from €283,936 to €390,337
- Trade debts -€51,172
down €51,172 (-80.1%), from €63,867 to €12,695
- Debts after one year -€27,586
down €27,586 (-51.5%), from €53,559 to €25,973
- Tax, wage and social debts -€25,990
down €25,990 (-45.4%), from €57,214 to €31,224
of which Taxes: -€25,990
- Short-term financial debts +€6,725
new in 2025: €6,725
- Depreciation +€27,116
up €27,116 (+82.6%), from €32,809 to €59,925
- Gross operating margin +€8,442
up €8,442 (+4.0%), from €211,052 to €219,494
- Taxes -€5,311
down €5,311 (-10.6%), from €50,034 to €44,723
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
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 | €474,822 | €483,695 | +€8,873 | +1.9% |
| Fixed assets | 21/28 | €264,763 | €313,359 | +€48,596 | +18.4% |
| Tangible fixed assets | 22/27 | €264,613 | €313,209 | +€48,596 | +18.4% |
| Plant, machinery and equipment | 23 | €148,827 | €172,880 | +€24,052 | +16.2% |
| Furniture and vehicles | 24 | €115,786 | €140,329 | +€24,543 | +21.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €210,059 | €170,336 | -€39,722 | -18.9% |
| Amounts receivable within one year | 40/41 | €46,915 | €69,669 | +€22,754 | +48.5% |
| Trade receivables | 40 | €22,705 | €29,680 | +€6,975 | +30.7% |
| Other amounts receivable | 41 | €24,210 | €39,989 | +€15,779 | +65.2% |
| Cash at bank and in hand | 54/58 | €163,144 | €98,759 | -€64,385 | -39.5% |
| Deferred charges and accrued income | 490/1 | - | €1,908 | +€1,908 | |
| Total equity and liabilities | 10/49 | €474,822 | €483,695 | +€8,873 | +1.9% |
| Equity | 10/15 | €286,436 | €392,837 | +€106,401 | +37.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €283,936 | €390,337 | +€106,401 | +37.5% |
| Distributable reserves | 133 | €283,936 | €390,337 | +€106,401 | +37.5% |
| Amounts payable | 17/49 | €188,385 | €90,858 | -€97,527 | -51.8% |
| Amounts payable after more than one year | 17 | €53,559 | €25,973 | -€27,586 | -51.5% |
| Financial debts | 170/4 | €53,559 | €25,973 | -€27,586 | -51.5% |
| Amounts payable within one year | 42/48 | €134,826 | €64,884 | -€69,942 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €13,745 | €14,241 | +€495 | +3.6% |
| Financial debts | 43 | - | €6,725 | +€6,725 | |
| Credit institutions | 430/8 | - | €6,725 | +€6,725 | |
| Trade debts | 44 | €63,867 | €12,695 | -€51,172 | -80.1% |
| Suppliers | 440/4 | €63,867 | €12,695 | -€51,172 | -80.1% |
| Taxes, remuneration and social security | 45 | €57,214 | €31,224 | -€25,990 | -45.4% |
| Taxes | 450/3 | €54,364 | €28,374 | -€25,990 | -47.8% |
| Remuneration and social security | 454/9 | €2,850 | €2,850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,809 | €59,925 | +€27,116 | +82.6% |
| Other operating charges | 640/8 | €6,535 | €6,872 | +€337 | +5.2% |
| Gross operating margin | 9900 | €211,052 | €219,494 | +€8,442 | +4.0% |
| Operating profit (loss) | 9901 | €171,708 | €152,698 | -€19,010 | -11.1% |
| Financial income | 75/76B | €1,214 | €1,140 | -€74 | -6.1% |
| Recurring financial income | 75 | €1,214 | €1,140 | -€74 | -6.1% |
| Financial charges | 65/66B | €779 | €2,714 | +€1,935 | +249% |
| Recurring financial charges | 65 | €779 | €2,714 | +€1,935 | +249% |
| Profit (loss) for the period before taxes | 9903 | €172,143 | €151,124 | -€21,020 | -12.2% |
| Income taxes | 67/77 | €50,034 | €44,723 | -€5,311 | -10.6% |
| Profit (loss) for the period | 9904 | €122,109 | €106,401 | -€15,708 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,109 | €106,401 | -€15,708 | -12.9% |
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 17 October 2026 via checked.be.