JPB BUILDING PLUS: 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.
JPB BUILDING PLUS
Largest movements
- Receivables within one year -€39,091
down €39,091 (-11.6%), from €336,191 to €297,100
of which Other amounts receivable: -€39,091
- Other debts -€52,086
down €52,086 (-20.5%), from €254,167 to €202,081
- Profit (loss) carried forward +€18,730
up €18,730 (+36.9%), from €50,705 to €69,435
- Tax, wage and social debts -€7,716
down €7,716 (-59.6%), from €12,952 to €5,235
of which Taxes: -€7,716
- Turnover +€96,000
new in 2025: €96,000
- Services and other goods +€70,081
new in 2025: €70,081
- Gross operating margin -€25,156
no longer reported in 2025 (was €25,156)
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 | €338,579 | €298,765 | -€39,814 | -11.8% |
| Fixed assets | 21/28 | €90 | €90 | = | 0.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €90 | +€90 | |
| Amounts receivable and cash guarantees | 285/8 | - | €90 | +€90 | |
| Current assets | 29/58 | €338,489 | €298,675 | -€39,814 | -11.8% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €336,191 | €297,100 | -€39,091 | -11.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €336,191 | €297,100 | -€39,091 | -11.6% |
| Cash at bank and in hand | 54/58 | €2,299 | €1,575 | -€724 | -31.5% |
| Total equity and liabilities | 10/49 | €338,579 | €298,765 | -€39,814 | -11.8% |
| Equity | 10/15 | €71,157 | €89,886 | +€18,730 | +26.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,705 | €69,435 | +€18,730 | +36.9% |
| Amounts payable | 17/49 | €267,422 | €208,878 | -€58,544 | -21.9% |
| Amounts payable within one year | 42/48 | €267,422 | €208,878 | -€58,544 | -21.9% |
| Trade debts | 44 | €304 | €1,562 | +€1,259 | +414.5% |
| Suppliers | 440/4 | €304 | €1,562 | +€1,259 | +414.5% |
| Taxes, remuneration and social security | 45 | €12,952 | €5,235 | -€7,716 | -59.6% |
| Taxes | 450/3 | €12,952 | €5,235 | -€7,716 | -59.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €254,167 | €202,081 | -€52,086 | -20.5% |
| Operating income | 70/76A | - | €96,000 | +€96,000 | |
| Turnover | 70 | - | €96,000 | +€96,000 | |
| Operating charges | 60/66A | - | €70,595 | +€70,595 | |
| Services and other goods | 61 | - | €70,081 | +€70,081 | |
| Other operating charges | 640/8 | €549 | €513 | -€36 | -6.6% |
| Gross operating margin | 9900 | €25,156 | - | -€25,156 | |
| Operating profit (loss) | 9901 | €24,607 | €25,405 | +€799 | +3.2% |
| Financial charges | 65/66B | €425 | €432 | +€7 | +1.7% |
| Recurring financial charges | 65 | €425 | €432 | +€7 | +1.7% |
| Other financial charges | 652/9 | - | €432 | +€432 | |
| Profit (loss) for the period before taxes | 9903 | €24,182 | €24,973 | +€791 | +3.3% |
| Income taxes | 67/77 | €6,454 | €6,243 | -€210 | -3.3% |
| Taxes | 670/3 | - | €6,243 | +€6,243 | |
| Profit (loss) for the period | 9904 | €17,728 | €18,730 | +€1,002 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,728 | €18,730 | +€1,002 | +5.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.