JPM HOLDING: 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.
JPM HOLDING
Largest movements
- Cash -€264,055
down €264,055 (-55.2%), from €478,333 to €214,278
mainly Other debts (-€200,610) and Contributions, distributions and other (-€176,500)
- Other debts -€200,610
down €200,610 (-52.2%), from €384,362 to €183,752
- Tax, wage and social debts -€35,328
down €35,328 (-54.1%), from €65,321 to €29,993
- Profit (loss) carried forward -€31,937
down €31,937 (-92.3%), from €34,589 to €2,652
- Financial income +€9,463
up €9,463 (+10.9%), from €86,712 to €96,175
- Taxes -€2,572
down €2,572 (-13.4%), from €19,263 to €16,691
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 | €501,271 | €233,396 | -€267,875 | -53.4% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €489,271 | €221,396 | -€267,875 | -54.7% |
| Amounts receivable within one year | 40/41 | €10,938 | €7,118 | -€3,820 | -34.9% |
| Trade receivables | 40 | €6,806 | €6,806 | = | 0.0% |
| Other amounts receivable | 41 | €4,131 | €312 | -€3,820 | -92.5% |
| Cash at bank and in hand | 54/58 | €478,333 | €214,278 | -€264,055 | -55.2% |
| Total equity and liabilities | 10/49 | €501,271 | €233,396 | -€267,875 | -53.4% |
| Equity | 10/15 | €51,589 | €19,652 | -€31,937 | -61.9% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,589 | €2,652 | -€31,937 | -92.3% |
| Amounts payable | 17/49 | €449,682 | €213,744 | -€235,938 | -52.5% |
| Amounts payable within one year | 42/48 | €449,682 | €213,744 | -€235,938 | -52.5% |
| Taxes, remuneration and social security | 45 | €65,321 | €29,993 | -€35,328 | -54.1% |
| Taxes | 450/3 | €65,321 | €29,993 | -€35,328 | -54.1% |
| Other amounts payable | 47/48 | €384,362 | €183,752 | -€200,610 | -52.2% |
| Other operating charges | 640/8 | €406 | €409 | +€3 | +0.7% |
| Gross operating margin | 9900 | €65,701 | €65,524 | -€177 | -0.3% |
| Operating profit (loss) | 9901 | €65,295 | €65,115 | -€180 | -0.3% |
| Financial income | 75/76B | €86,712 | €96,175 | +€9,463 | +10.9% |
| Recurring financial income | 75 | €86,712 | €96,175 | +€9,463 | +10.9% |
| Financial charges | 65/66B | €36 | €36 | = | 0.0% |
| Recurring financial charges | 65 | €36 | €36 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €151,971 | €161,254 | +€9,283 | +6.1% |
| Income taxes | 67/77 | €19,263 | €16,691 | -€2,572 | -13.4% |
| Profit (loss) for the period | 9904 | €132,708 | €144,563 | +€11,855 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €132,708 | €144,563 | +€11,855 | +8.9% |
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 9 October 2026 via checked.be.