JPDETRY: 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.
JPDETRY
Largest movements
- Current investments +€2.0m
new in 2025: €2.0m
- Tangible fixed assets -€1.5m
down €1.5m (-50.2%), from €3.0m to €1.5m
of which Land and buildings: -€1.5m
- Cash +€688,798
up €688,798 (+17302.8%), from €3,981 to €692,779
mainly Accrued charges and deferred income (+€1.6m) and Investment in fixed assets (net) (+€1.4m)
- Accrued charges and deferred income +€1.6m
new in 2025: €1.6m
- Tax, wage and social debts -€1.3m
down €1.3m (-97.7%), from €1.3m to €30,747
- Profit (loss) carried forward +€939,866
up €939,866 (+83.5%), from -€1.1m to -€185,354
- Gross operating margin +€1.3m
up €1.3m (+11027.1%), from €11,841 to €1.3m
- Taxes -€399,141
down €399,141 (-70.1%), from €569,085 to €169,944
- Financial charges +€69,255
up €69,255 (+1433.5%), from €4,831 to €74,086
- Depreciation -€13,741
down €13,741 (-10.4%), from €132,033 to €118,292
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 | €2,967,628 | €4,173,065 | +€1.2m | +40.6% |
| Fixed assets | 21/28 | €2,963,648 | €1,480,285 | -€1.5m | -50.1% |
| Intangible fixed assets | 21 | - | €5,000 | +€5,000 | |
| Tangible fixed assets | 22/27 | €2,963,648 | €1,475,285 | -€1.5m | -50.2% |
| Land and buildings | 22 | €2,948,542 | €1,445,290 | -€1.5m | -51.0% |
| Plant, machinery and equipment | 23 | €8,602 | €7,488 | -€1,114 | -12.9% |
| Furniture and vehicles | 24 | €6,504 | €22,508 | +€16,004 | +246.1% |
| Current assets | 29/58 | €3,981 | €2,692,779 | +€2.7m | +67543.5% |
| Current investments | 50/53 | - | €2,000,000 | +€2.0m | |
| Cash at bank and in hand | 54/58 | €3,981 | €692,779 | +€688,798 | +17302.8% |
| Total equity and liabilities | 10/49 | €2,967,628 | €4,173,065 | +€1.2m | +40.6% |
| Equity | 10/15 | €1,533,033 | €2,472,899 | +€939,866 | +61.3% |
| Contributions | 10/11 | €1,056,984 | €1,056,984 | = | 0.0% |
| Reserves | 13 | €1,601,268 | €1,601,268 | = | 0.0% |
| Distributable reserves | 133 | €1,601,268 | €1,601,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,125,219 | -€185,354 | +€939,866 | +83.5% |
| Amounts payable | 17/49 | €1,434,596 | €1,700,166 | +€265,570 | +18.5% |
| Amounts payable after more than one year | 17 | €74,119 | €59,620 | -€14,499 | -19.6% |
| Financial debts | 170/4 | €74,119 | €59,620 | -€14,499 | -19.6% |
| Amounts payable within one year | 42/48 | €1,360,477 | €47,975 | -€1.3m | -96.5% |
| Current portion of amounts payable after more than one year | 42 | €42,067 | €14,499 | -€27,568 | -65.5% |
| Trade debts | 44 | €707 | €2,729 | +€2,022 | +285.8% |
| Suppliers | 440/4 | €707 | €2,729 | +€2,022 | +285.8% |
| Taxes, remuneration and social security | 45 | €1,317,703 | €30,747 | -€1.3m | -97.7% |
| Taxes | 450/3 | €1,317,703 | €30,747 | -€1.3m | -97.7% |
| Accrued charges and deferred income | 492/3 | - | €1,592,571 | +€1.6m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,033 | €118,292 | -€13,741 | -10.4% |
| Other operating charges | 640/8 | €6,088 | €15,665 | +€9,577 | +157.3% |
| Gross operating margin | 9900 | €11,841 | €1,317,541 | +€1.3m | +11027.1% |
| Operating profit (loss) | 9901 | -€126,280 | €1,183,584 | +€1.3m | |
| Financial income | 75/76B | €2 | €312 | +€310 | +14912.5% |
| Recurring financial income | 75 | €2 | €312 | +€310 | +14912.5% |
| Financial charges | 65/66B | €4,831 | €74,086 | +€69,255 | +1433.5% |
| Recurring financial charges | 65 | €4,831 | €74,086 | +€69,255 | +1433.5% |
| Profit (loss) for the period before taxes | 9903 | -€131,109 | €1,109,810 | +€1.2m | |
| Income taxes | 67/77 | €569,085 | €169,944 | -€399,141 | -70.1% |
| Profit (loss) for the period | 9904 | -€700,194 | €939,866 | +€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€700,194 | €939,866 | +€1.6m |
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.