JPLON: 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.
JPLON
Largest movements
- Tangible fixed assets -€77,143
down €77,143 (-5.8%), from €1.3m to €1.2m
- Other debts -€44,985
down €44,985 (-3.3%), from €1.4m to €1.3m
- Trade debts -€23,472
down €23,472 (-56.1%), from €41,840 to €18,368
- Gross operating margin +€1,898
up €1,898 (+1.5%), from €126,171 to €128,069
- Other operating charges +€1,448
up €1,448 (+3.1%), from €46,173 to €47,620
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 | €1,334,904 | €1,269,356 | -€65,548 | -4.9% |
| Fixed assets | 21/28 | €1,322,429 | €1,245,286 | -€77,143 | -5.8% |
| Tangible fixed assets | 22/27 | €1,322,429 | €1,245,286 | -€77,143 | -5.8% |
| Land and buildings | 22 | €1,322,429 | €1,245,286 | -€77,143 | -5.8% |
| Current assets | 29/58 | €12,475 | €24,070 | +€11,595 | +92.9% |
| Amounts receivable within one year | 40/41 | €12,000 | €24,000 | +€12,000 | +100.0% |
| Trade receivables | 40 | €12,000 | €24,000 | +€12,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €475 | €70 | -€405 | -85.3% |
| Total equity and liabilities | 10/49 | €1,334,904 | €1,269,356 | -€65,548 | -4.9% |
| Equity | 10/15 | -€82,122 | -€79,213 | +€2,909 | +3.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €30,089 | €30,089 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €20,089 | €20,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,210 | -€159,301 | +€2,909 | +1.8% |
| Amounts payable | 17/49 | €1,417,026 | €1,348,568 | -€68,457 | -4.8% |
| Amounts payable within one year | 42/48 | €1,417,026 | €1,348,568 | -€68,457 | -4.8% |
| Trade debts | 44 | €41,840 | €18,368 | -€23,472 | -56.1% |
| Suppliers | 440/4 | €41,840 | €18,368 | -€23,472 | -56.1% |
| Other amounts payable | 47/48 | €1,375,186 | €1,330,200 | -€44,985 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,143 | €77,143 | = | 0.0% |
| Other operating charges | 640/8 | €46,173 | €47,620 | +€1,448 | +3.1% |
| Gross operating margin | 9900 | €126,171 | €128,069 | +€1,898 | +1.5% |
| Operating profit (loss) | 9901 | €2,855 | €3,306 | +€451 | +15.8% |
| Financial charges | 65/66B | €374 | €397 | +€22 | +6.0% |
| Recurring financial charges | 65 | €374 | €397 | +€22 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €2,481 | €2,909 | +€428 | +17.3% |
| Profit (loss) for the period | 9904 | €2,481 | €2,909 | +€428 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,481 | €2,909 | +€428 | +17.3% |
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 11 October 2026 via checked.be.