JPBS: 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.
JPBS
Largest movements
- Receivables within one year -€55,918
down €55,918 (-78.0%), from €71,697 to €15,778
of which Other amounts receivable: -€48,244
- Cash +€53,489
up €53,489 (+2687.0%), from €1,991 to €55,479
mainly Receivables within one year (+€55,918) and Tax, wage and social debts (+€4,952)
- Trade debts -€12,130
down €12,130 (-49.2%), from €24,666 to €12,536
- Tax, wage and social debts +€4,952
up €4,952 (+268.9%), from €1,842 to €6,794
of which Remuneration and social security: +€4,924
- Reserves +€4,000
up €4,000 (+133.3%), from €3,000 to €7,000
- Profit (loss) carried forward +€770
up €770 (+219.5%), from €351 to €1,121
- Staff costs +€28,948
up €28,948 (+6035.5%), from €480 to €29,428
- Gross operating margin +€28,769
up €28,769 (+354.4%), from €8,118 to €36,887
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 | €73,687 | €71,258 | -€2,429 | -3.3% |
| Current assets | 29/58 | €73,687 | €71,258 | -€2,429 | -3.3% |
| Amounts receivable within one year | 40/41 | €71,697 | €15,778 | -€55,918 | -78.0% |
| Trade receivables | 40 | €12,288 | €4,614 | -€7,674 | -62.5% |
| Other amounts receivable | 41 | €59,409 | €11,165 | -€48,244 | -81.2% |
| Cash at bank and in hand | 54/58 | €1,991 | €55,479 | +€53,489 | +2687.0% |
| Total equity and liabilities | 10/49 | €73,687 | €71,258 | -€2,429 | -3.3% |
| Equity | 10/15 | €21,951 | €26,721 | +€4,770 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,000 | €7,000 | +€4,000 | +133.3% |
| Distributable reserves | 133 | €3,000 | €7,000 | +€4,000 | +133.3% |
| Profit (loss) carried forward | 14 | €351 | €1,121 | +€770 | +219.5% |
| Amounts payable | 17/49 | €51,736 | €44,536 | -€7,200 | -13.9% |
| Amounts payable within one year | 42/48 | €51,736 | €44,536 | -€7,200 | -13.9% |
| Trade debts | 44 | €24,666 | €12,536 | -€12,130 | -49.2% |
| Suppliers | 440/4 | €24,666 | €12,536 | -€12,130 | -49.2% |
| Taxes, remuneration and social security | 45 | €1,842 | €6,794 | +€4,952 | +268.9% |
| Taxes | 450/3 | €1,610 | €1,637 | +€28 | +1.7% |
| Remuneration and social security | 454/9 | €232 | €5,156 | +€4,924 | +2120.5% |
| Other amounts payable | 47/48 | €25,228 | €25,207 | -€22 | -0.1% |
| Remuneration, social security and pensions | 62 | €480 | €29,428 | +€28,948 | +6035.5% |
| Other operating charges | 640/8 | - | €106 | +€106 | |
| Gross operating margin | 9900 | €8,118 | €36,887 | +€28,769 | +354.4% |
| Operating profit (loss) | 9901 | €7,638 | €7,353 | -€286 | -3.7% |
| Financial charges | 65/66B | €105 | €287 | +€182 | +173.3% |
| Recurring financial charges | 65 | €105 | €287 | +€182 | +173.3% |
| Profit (loss) for the period before taxes | 9903 | €7,533 | €7,066 | -€468 | -6.2% |
| Income taxes | 67/77 | €1,951 | €2,295 | +€344 | +17.7% |
| Profit (loss) for the period | 9904 | €5,582 | €4,770 | -€812 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,582 | €4,770 | -€812 | -14.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.