JPH Handelsonderneming: 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.
JPH Handelsonderneming
Largest movements
- Cash +€27,566
up €27,566 (+717.4%), from €3,842 to €31,408
mainly Receivables within one year (+€10,099) and Net result for the year (+€6,840)
- Receivables within one year -€10,099
no longer reported in 2024 (was €10,099)
- Tangible fixed assets -€5,756
down €5,756 (-48.1%), from €11,974 to €6,218
of which Plant, machinery and equipment: -€4,887
- Profit (loss) carried forward +€6,840
up €6,840 (+83.0%), from -€8,245 to -€1,405
- Other debts +€2,291
up €2,291 (+14.7%), from €15,555 to €17,845
- Trade debts +€1,540
up €1,540 (+15.0%), from €10,276 to €11,816
- Tax, wage and social debts +€684
up €684 (+14.9%), from €4,603 to €5,288
- Gross operating margin +€17,734
up €17,734, from -€4,028 to €13,706
- Depreciation +€1,906
up €1,906 (+49.5%), from €3,851 to €5,756
- Other operating charges +€343
up €343 (+39.9%), from €860 to €1,203
- Financial income +€196
new in 2024: €196
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,189 | €38,544 | +€11,355 | +41.8% |
| Fixed assets | 21/28 | €11,974 | €6,218 | -€5,756 | -48.1% |
| Tangible fixed assets | 22/27 | €11,974 | €6,218 | -€5,756 | -48.1% |
| Plant, machinery and equipment | 23 | €11,105 | €6,218 | -€4,887 | -44.0% |
| Furniture and vehicles | 24 | €869 | - | -€869 | |
| Current assets | 29/58 | €15,215 | €32,326 | +€17,111 | +112.5% |
| Amounts receivable within one year | 40/41 | €10,099 | - | -€10,099 | |
| Other amounts receivable | 41 | €10,099 | - | -€10,099 | |
| Cash at bank and in hand | 54/58 | €3,842 | €31,408 | +€27,566 | +717.4% |
| Deferred charges and accrued income | 490/1 | €1,273 | €918 | -€355 | -27.9% |
| Total equity and liabilities | 10/49 | €27,189 | €38,544 | +€11,355 | +41.8% |
| Equity | 10/15 | -€3,245 | €3,595 | +€6,840 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,245 | -€1,405 | +€6,840 | +83.0% |
| Amounts payable | 17/49 | €30,434 | €34,949 | +€4,514 | +14.8% |
| Amounts payable within one year | 42/48 | €30,434 | €34,949 | +€4,514 | +14.8% |
| Trade debts | 44 | €10,276 | €11,816 | +€1,540 | +15.0% |
| Suppliers | 440/4 | €10,276 | €11,816 | +€1,540 | +15.0% |
| Taxes, remuneration and social security | 45 | €4,603 | €5,288 | +€684 | +14.9% |
| Taxes | 450/3 | €4,603 | €5,288 | +€684 | +14.9% |
| Other amounts payable | 47/48 | €15,555 | €17,845 | +€2,291 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,851 | €5,756 | +€1,906 | +49.5% |
| Other operating charges | 640/8 | €860 | €1,203 | +€343 | +39.9% |
| Gross operating margin | 9900 | -€4,028 | €13,706 | +€17,734 | |
| Operating profit (loss) | 9901 | -€8,739 | €6,747 | +€15,485 | |
| Financial income | 75/76B | - | €196 | +€196 | |
| Recurring financial income | 75 | - | €196 | +€196 | |
| Financial charges | 65/66B | €81 | €103 | +€22 | +26.9% |
| Recurring financial charges | 65 | €81 | €103 | +€22 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,820 | €6,840 | +€15,660 | |
| Profit (loss) for the period | 9904 | -€8,820 | €6,840 | +€15,660 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,820 | €6,840 | +€15,660 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.