JPlan-IT: 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.
JPlan-IT
Largest movements
- Cash +€203,502
up €203,502 (+195.5%), from €104,091 to €307,593
mainly Current investments (+€150,000) and Net result for the year (+€51,284)
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Receivables within one year -€9,650
down €9,650 (-32.8%), from €29,451 to €19,801
of which Trade receivables: -€8,492
- Reserves +€33,000
up €33,000 (+27.5%), from €119,860 to €152,860
of which Distributable reserves: +€33,000
- Trade debts +€7,019
up €7,019 (+348.5%), from €2,014 to €9,034
- Gross operating margin +€14,078
up €14,078 (+24.7%), from €57,046 to €71,124
- Taxes +€3,904
up €3,904 (+25.5%), from €15,308 to €19,212
- Financial income -€2,500
down €2,500 (-100.0%), from €2,500 to €0
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 | €287,903 | €333,733 | +€45,830 | +15.9% |
| Current assets | 29/58 | €287,903 | €333,733 | +€45,830 | +15.9% |
| Amounts receivable within one year | 40/41 | €29,451 | €19,801 | -€9,650 | -32.8% |
| Trade receivables | 40 | €26,953 | €18,461 | -€8,492 | -31.5% |
| Other amounts receivable | 41 | €2,499 | €1,340 | -€1,158 | -46.4% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €104,091 | €307,593 | +€203,502 | +195.5% |
| Deferred charges and accrued income | 490/1 | €4,361 | €6,339 | +€1,978 | +45.4% |
| Total equity and liabilities | 10/49 | €287,903 | €333,733 | +€45,830 | +15.9% |
| Equity | 10/15 | €261,840 | €298,125 | +€36,284 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,860 | €152,860 | +€33,000 | +27.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,000 | €151,000 | +€33,000 | +28.0% |
| Profit (loss) carried forward | 14 | €135,780 | €139,065 | +€3,284 | +2.4% |
| Amounts payable | 17/49 | €26,063 | €35,608 | +€9,545 | +36.6% |
| Amounts payable within one year | 42/48 | €26,063 | €35,608 | +€9,545 | +36.6% |
| Trade debts | 44 | €2,014 | €9,034 | +€7,019 | +348.5% |
| Suppliers | 440/4 | €2,014 | €9,034 | +€7,019 | +348.5% |
| Taxes, remuneration and social security | 45 | €9,036 | €11,496 | +€2,460 | +27.2% |
| Taxes | 450/3 | €6,223 | €11,496 | +€5,273 | +84.7% |
| Remuneration and social security | 454/9 | €2,813 | €0 | -€2,813 | -100.0% |
| Other amounts payable | 47/48 | €15,012 | €15,078 | +€66 | +0.4% |
| Other operating charges | 640/8 | €541 | €509 | -€32 | -5.9% |
| Gross operating margin | 9900 | €57,046 | €71,124 | +€14,078 | +24.7% |
| Operating profit (loss) | 9901 | €56,505 | €70,615 | +€14,110 | +25.0% |
| Financial income | 75/76B | €2,500 | €0 | -€2,500 | -100.0% |
| Recurring financial income | 75 | €2,500 | €0 | -€2,500 | -100.0% |
| Financial charges | 65/66B | €41 | €118 | +€77 | +187.5% |
| Recurring financial charges | 65 | €41 | €118 | +€77 | +187.5% |
| Profit (loss) for the period before taxes | 9903 | €58,963 | €70,497 | +€11,534 | +19.6% |
| Income taxes | 67/77 | €15,308 | €19,212 | +€3,904 | +25.5% |
| Profit (loss) for the period | 9904 | €43,655 | €51,284 | +€7,630 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,655 | €51,284 | +€7,630 | +17.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.