JPL SOLUTIONS: 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.
JPL SOLUTIONS
Largest movements
- Cash +€61,125
up €61,125 (+12.5%), from €490,637 to €551,761
mainly Other debts (+€115,460) and Net result for the year (+€55,226)
- Tangible fixed assets +€12,240
up €12,240 (+116%), from €10,528 to €22,768
- Other debts +€115,460
up €115,460 (+198%), from €58,334 to €173,794
- Reserves -€58,000
down €58,000 (-16.2%), from €358,558 to €300,558
of which Distributable reserves: -€53,199
- Trade debts +€17,630
up €17,630 (+92.4%), from €19,087 to €36,717
- Tax, wage and social debts -€10,755
down €10,755 (-13.0%), from €82,770 to €72,015
of which Taxes: -€13,356
- Gross operating margin -€109,963
down €109,963 (-21.2%), from €517,781 to €407,818
- Taxes -€38,906
down €38,906 (-60.6%), from €64,210 to €25,303
- Staff costs +€16,267
up €16,267 (+5.5%), from €294,899 to €311,166
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 | €693,731 | €758,292 | +€64,562 | +9.3% |
| Fixed assets | 21/28 | €17,403 | €27,393 | +€9,990 | +57.4% |
| Intangible fixed assets | 21 | €2,250 | - | -€2,250 | |
| Tangible fixed assets | 22/27 | €10,528 | €22,768 | +€12,240 | +116% |
| Furniture and vehicles | 24 | €10,528 | €22,768 | +€12,240 | +116% |
| Financial fixed assets | 28 | €4,625 | €4,625 | = | 0.0% |
| Current assets | 29/58 | €676,327 | €730,899 | +€54,572 | +8.1% |
| Amounts receivable within one year | 40/41 | €180,148 | €174,477 | -€5,671 | -3.1% |
| Trade receivables | 40 | €174,960 | €165,146 | -€9,815 | -5.6% |
| Other amounts receivable | 41 | €5,188 | €9,332 | +€4,144 | +79.9% |
| Cash at bank and in hand | 54/58 | €490,637 | €551,761 | +€61,125 | +12.5% |
| Deferred charges and accrued income | 490/1 | €5,542 | €4,660 | -€882 | -15.9% |
| Total equity and liabilities | 10/49 | €693,731 | €758,292 | +€64,562 | +9.3% |
| Equity | 10/15 | €533,540 | €475,767 | -€57,774 | -10.8% |
| Contributions | 10/11 | €48,012 | €48,012 | = | 0.0% |
| Reserves | 13 | €358,558 | €300,558 | -€58,000 | -16.2% |
| Non-distributable reserves | 130/1 | €4,801 | - | -€4,801 | |
| Reserves not available under the articles | 1311 | €4,801 | - | -€4,801 | |
| Tax-exempt reserves | 132 | €756 | €756 | = | 0.0% |
| Distributable reserves | 133 | €353,000 | €299,801 | -€53,199 | -15.1% |
| Profit (loss) carried forward | 14 | €126,971 | €127,197 | +€226 | +0.2% |
| Amounts payable | 17/49 | €160,190 | €282,526 | +€122,336 | +76.4% |
| Amounts payable within one year | 42/48 | €160,190 | €282,526 | +€122,336 | +76.4% |
| Trade debts | 44 | €19,087 | €36,717 | +€17,630 | +92.4% |
| Suppliers | 440/4 | €19,087 | €36,717 | +€17,630 | +92.4% |
| Taxes, remuneration and social security | 45 | €82,770 | €72,015 | -€10,755 | -13.0% |
| Taxes | 450/3 | €49,622 | €36,266 | -€13,356 | -26.9% |
| Remuneration and social security | 454/9 | €33,148 | €35,749 | +€2,601 | +7.8% |
| Other amounts payable | 47/48 | €58,334 | €173,794 | +€115,460 | +198% |
| Remuneration, social security and pensions | 62 | €294,899 | €311,166 | +€16,267 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,928 | €10,312 | +€384 | +3.9% |
| Other operating charges | 640/8 | €2,119 | €3,173 | +€1,054 | +49.7% |
| Gross operating margin | 9900 | €517,781 | €407,818 | -€109,963 | -21.2% |
| Operating profit (loss) | 9901 | €210,835 | €83,166 | -€127,668 | -60.6% |
| Financial income | 75/76B | €972 | €2,365 | +€1,392 | +143% |
| Recurring financial income | 75 | €972 | €2,365 | +€1,392 | +143% |
| Financial charges | 65/66B | €3,803 | €5,001 | +€1,198 | +31.5% |
| Recurring financial charges | 65 | €3,803 | €5,001 | +€1,198 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €208,004 | €80,530 | -€127,474 | -61.3% |
| Income taxes | 67/77 | €64,210 | €25,303 | -€38,906 | -60.6% |
| Profit (loss) for the period | 9904 | €143,794 | €55,226 | -€88,568 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €143,794 | €55,226 | -€88,568 | -61.6% |
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 25 October 2026 via checked.be.