JPC INVEST: 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.
JPC INVEST
Largest movements
- Receivables within one year +€55,082
up €55,082 (+22.4%), from €246,440 to €301,522
- Profit (loss) carried forward +€54,712
up €54,712 (+69.5%), from €78,744 to €133,456
- Debts after one year -€30,348
down €30,348 (-22.6%), from €134,065 to €103,717
- Tax, wage and social debts +€13,864
up €13,864 (+58.9%), from €23,524 to €37,388
- Financial income -€52,575
down €52,575 (-50.0%), from €105,117 to €52,542
- Taxes +€11,524
up €11,524 (+191%), from €6,035 to €17,559
- Gross operating margin +€1,950
up €1,950 (+6.4%), from €30,450 to €32,400
- Financial charges -€1,202
down €1,202 (-19.9%), from €6,051 to €4,849
- Other operating charges -€350
down €350 (-12.5%), from €2,791 to €2,441
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 | €1,330,903 | €1,367,288 | +€36,385 | +2.7% |
| Fixed assets | 21/28 | €1,059,117 | €1,053,737 | -€5,380 | -0.5% |
| Tangible fixed assets | 22/27 | €30,912 | €25,532 | -€5,380 | -17.4% |
| Plant, machinery and equipment | 23 | €15,237 | €14,423 | -€814 | -5.3% |
| Furniture and vehicles | 24 | €15,675 | €11,109 | -€4,566 | -29.1% |
| Financial fixed assets | 28 | €1,028,205 | €1,028,205 | = | 0.0% |
| Current assets | 29/58 | €271,786 | €313,551 | +€41,765 | +15.4% |
| Amounts receivable within one year | 40/41 | €246,440 | €301,522 | +€55,082 | +22.4% |
| Other amounts receivable | 41 | €246,440 | €301,522 | +€55,082 | +22.4% |
| Cash at bank and in hand | 54/58 | €22,062 | €10,436 | -€11,626 | -52.7% |
| Deferred charges and accrued income | 490/1 | €3,284 | €1,593 | -€1,691 | -51.5% |
| Total equity and liabilities | 10/49 | €1,330,903 | €1,367,288 | +€36,385 | +2.7% |
| Equity | 10/15 | €1,138,442 | €1,193,154 | +€54,712 | +4.8% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | - | -€750,000 | |
| Issued capital | 100 | €750,000 | - | -€750,000 | |
| Reserves | 13 | €309,698 | €309,698 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,896 | €25,896 | = | 0.0% |
| Legal reserve | 130 | €25,896 | - | -€25,896 | |
| Reserves not available under the articles | 1311 | - | €25,896 | +€25,896 | |
| Distributable reserves | 133 | €283,802 | €283,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,744 | €133,456 | +€54,712 | +69.5% |
| Amounts payable | 17/49 | €192,462 | €174,134 | -€18,327 | -9.5% |
| Amounts payable after more than one year | 17 | €134,065 | €103,717 | -€30,348 | -22.6% |
| Financial debts | 170/4 | €134,065 | €103,717 | -€30,348 | -22.6% |
| Amounts payable within one year | 42/48 | €58,396 | €70,417 | +€12,021 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €29,509 | €30,348 | +€839 | +2.8% |
| Trade debts | 44 | €5,364 | €2,682 | -€2,682 | -50.0% |
| Suppliers | 440/4 | €5,364 | €2,682 | -€2,682 | -50.0% |
| Taxes, remuneration and social security | 45 | €23,524 | €37,388 | +€13,864 | +58.9% |
| Taxes | 450/3 | €23,524 | €37,388 | +€13,864 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,380 | €5,380 | = | 0.0% |
| Other operating charges | 640/8 | €2,791 | €2,441 | -€350 | -12.5% |
| Gross operating margin | 9900 | €30,450 | €32,400 | +€1,950 | +6.4% |
| Operating profit (loss) | 9901 | €22,278 | €24,579 | +€2,300 | +10.3% |
| Financial income | 75/76B | €105,117 | €52,542 | -€52,575 | -50.0% |
| Recurring financial income | 75 | €105,117 | €52,542 | -€52,575 | -50.0% |
| Financial charges | 65/66B | €6,051 | €4,849 | -€1,202 | -19.9% |
| Recurring financial charges | 65 | €6,051 | €4,849 | -€1,202 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €121,344 | €72,271 | -€49,073 | -40.4% |
| Income taxes | 67/77 | €6,035 | €17,559 | +€11,524 | +191% |
| Profit (loss) for the period | 9904 | €115,309 | €54,712 | -€60,597 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €115,309 | €54,712 | -€60,597 | -52.6% |
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 28 October 2026 via checked.be.