JPBL: 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.
JPBL
Largest movements
- Receivables within one year +€6,574
up €6,574 (+119.6%), from €5,497 to €12,071
of which Trade receivables: +€6,574
- Cash +€5,696
up €5,696 (+96.2%), from €5,919 to €11,615
mainly Net result for the year (+€13,465) and Depreciation (+€7,229)
- Tangible fixed assets +€5,615
up €5,615 (+29.6%), from €18,960 to €24,574
of which Plant, machinery and equipment: +€3,625
- Profit (loss) carried forward +€13,465
up €13,465 (+62.6%), from -€21,516 to -€8,052
- Trade debts +€3,722
up €3,722 (+71.8%), from €5,181 to €8,903
- Other debts +€1,261
up €1,261 (+3.6%), from €35,086 to €36,347
- Tax, wage and social debts -€564
down €564 (-8.5%), from €6,625 to €6,061
of which Remuneration and social security: -€3,515
- Gross operating margin +€25,329
up €25,329, from -€1,760 to €23,570
- Taxes +€1,224
up €1,224 (+433.9%), from €282 to €1,506
- Depreciation +€402
up €402 (+5.9%), from €6,828 to €7,229
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 | €30,375 | €48,260 | +€17,885 | +58.9% |
| Fixed assets | 21/28 | €18,960 | €24,574 | +€5,615 | +29.6% |
| Tangible fixed assets | 22/27 | €18,960 | €24,574 | +€5,615 | +29.6% |
| Plant, machinery and equipment | 23 | €2,447 | €6,072 | +€3,625 | +148.1% |
| Furniture and vehicles | 24 | €16,512 | €18,502 | +€1,990 | +12.1% |
| Current assets | 29/58 | €11,415 | €23,686 | +€12,270 | +107.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,497 | €12,071 | +€6,574 | +119.6% |
| Trade receivables | 40 | €5,497 | €12,071 | +€6,574 | +119.6% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €5,919 | €11,615 | +€5,696 | +96.2% |
| Total equity and liabilities | 10/49 | €30,375 | €48,260 | +€17,885 | +58.9% |
| Equity | 10/15 | -€16,516 | -€3,052 | +€13,465 | +81.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,516 | -€8,052 | +€13,465 | +62.6% |
| Amounts payable | 17/49 | €46,892 | €51,312 | +€4,420 | +9.4% |
| Amounts payable within one year | 42/48 | €46,892 | €51,312 | +€4,420 | +9.4% |
| Trade debts | 44 | €5,181 | €8,903 | +€3,722 | +71.8% |
| Suppliers | 440/4 | €5,181 | €8,903 | +€3,722 | +71.8% |
| Taxes, remuneration and social security | 45 | €6,625 | €6,061 | -€564 | -8.5% |
| Taxes | 450/3 | €3,110 | €6,061 | +€2,951 | +94.9% |
| Remuneration and social security | 454/9 | €3,515 | €0 | -€3,515 | -100.0% |
| Other amounts payable | 47/48 | €35,086 | €36,347 | +€1,261 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,828 | €7,229 | +€402 | +5.9% |
| Other operating charges | 640/8 | €955 | €756 | -€199 | -20.8% |
| Gross operating margin | 9900 | -€1,760 | €23,570 | +€25,329 | |
| Operating profit (loss) | 9901 | -€9,542 | €15,584 | +€25,126 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €579 | €614 | +€35 | +6.0% |
| Recurring financial charges | 65 | €579 | €614 | +€35 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,121 | €14,971 | +€25,092 | |
| Income taxes | 67/77 | €282 | €1,506 | +€1,224 | +433.9% |
| Profit (loss) for the period | 9904 | -€10,403 | €13,465 | +€23,868 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,403 | €13,465 | +€23,868 |
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 10 October 2026 via checked.be.