JPBT: 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.
JPBT
Largest movements
- Receivables within one year -€2,500
no longer reported in 2025 (was €2,500)
- Cash -€108
down €108 (-53.6%), from €201 to €93
mainly Net result for the year (-€3,620)
- Profit (loss) carried forward -€3,620
down €3,620 (-0.9%), from -€395,198 to -€398,818
- Other debts +€1,000
up €1,000 (+0.3%), from €378,900 to €379,900
- Gross operating margin -€2,706
down €2,706 (-4240.8%), from -€64 to -€2,769
- Other operating charges +€271
up €271 (+68.1%), from €398 to €670
- Financial charges +€31
up €31 (+20.7%), from €150 to €181
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 | €2,701 | €93 | -€2,608 | -96.6% |
| Current assets | 29/58 | €2,701 | €93 | -€2,608 | -96.6% |
| Amounts receivable within one year | 40/41 | €2,500 | - | -€2,500 | |
| Trade receivables | 40 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €201 | €93 | -€108 | -53.6% |
| Total equity and liabilities | 10/49 | €2,701 | €93 | -€2,608 | -96.6% |
| Equity | 10/15 | -€376,598 | -€380,218 | -€3,620 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€395,198 | -€398,818 | -€3,620 | -0.9% |
| Amounts payable | 17/49 | €379,298 | €380,311 | +€1,013 | +0.3% |
| Amounts payable within one year | 42/48 | €379,298 | €380,311 | +€1,013 | +0.3% |
| Trade debts | 44 | €398 | €411 | +€13 | +3.1% |
| Suppliers | 440/4 | €398 | €411 | +€13 | +3.1% |
| Other amounts payable | 47/48 | €378,900 | €379,900 | +€1,000 | +0.3% |
| Other operating charges | 640/8 | €398 | €670 | +€271 | +68.1% |
| Gross operating margin | 9900 | -€64 | -€2,769 | -€2,706 | -4240.8% |
| Operating profit (loss) | 9901 | -€462 | -€3,439 | -€2,977 | -644.4% |
| Financial charges | 65/66B | €150 | €181 | +€31 | +20.7% |
| Recurring financial charges | 65 | €150 | €181 | +€31 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | -€612 | -€3,620 | -€3,008 | -491.5% |
| Profit (loss) for the period | 9904 | -€612 | -€3,620 | -€3,008 | -491.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€612 | -€3,620 | -€3,008 | -491.5% |
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 4 October 2026 via checked.be.