JPM TOYS: 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 TOYS
Largest movements
- Receivables within one year -€165,059
down €165,059 (-20.4%), from €807,985 to €642,927
of which Trade receivables: -€157,927
- Deferred charges and accrued income +€114,954
up €114,954 (+37,832%), from €304 to €115,258
- Cash -€96,274
down €96,274 (-77.5%), from €124,236 to €27,962
mainly Deferred charges and accrued income (-€114,954) and Net result for the year (-€94,234)
- Stocks and contracts +€75,232
up €75,232 (+19.8%), from €379,071 to €454,302
- Current investments -€25,294
down €25,294 (-22.2%), from €114,173 to €88,879
- Profit (loss) carried forward -€94,234
down €94,234 (-19.8%), from €476,187 to €381,953
- Trade debts +€32,472
up €32,472 (+6.3%), from €511,682 to €544,155
- Current portion of long-term debt -€20,633
down €20,633 (-56.1%), from €36,794 to €16,161
- Tax, wage and social debts -€20,085
down €20,085 (-21.1%), from €95,367 to €75,282
of which Taxes: -€13,719
- Gross operating margin -€46,646
down €46,646 (-7.5%), from €626,049 to €579,403
- Other operating charges +€37,521
up €37,521 (+142%), from €26,505 to €64,026
- Staff costs +€23,139
up €23,139 (+4.5%), from €514,306 to €537,445
- Write-downs +€11,036
no longer reported in 2025 (was -€11,036)
- Financial charges -€6,832
down €6,832 (-12.3%), from €55,599 to €48,767
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 | €1,493,681 | €1,379,596 | -€114,084 | -7.6% |
| Fixed assets | 21/28 | €67,912 | €50,269 | -€17,643 | -26.0% |
| Tangible fixed assets | 22/27 | €67,715 | €50,072 | -€17,643 | -26.1% |
| Land and buildings | 22 | €33,886 | €22,911 | -€10,975 | -32.4% |
| Plant, machinery and equipment | 23 | €1,837 | €1,421 | -€415 | -22.6% |
| Furniture and vehicles | 24 | €31,992 | €25,739 | -€6,252 | -19.5% |
| Financial fixed assets | 28 | €197 | €197 | = | 0.0% |
| Current assets | 29/58 | €1,425,769 | €1,329,328 | -€96,441 | -6.8% |
| Stocks and contracts in progress | 3 | €379,071 | €454,302 | +€75,232 | +19.8% |
| Stocks | 30/36 | €379,071 | €454,302 | +€75,232 | +19.8% |
| Amounts receivable within one year | 40/41 | €807,985 | €642,927 | -€165,059 | -20.4% |
| Trade receivables | 40 | €779,808 | €621,882 | -€157,927 | -20.3% |
| Other amounts receivable | 41 | €28,177 | €21,045 | -€7,132 | -25.3% |
| Current investments | 50/53 | €114,173 | €88,879 | -€25,294 | -22.2% |
| Cash at bank and in hand | 54/58 | €124,236 | €27,962 | -€96,274 | -77.5% |
| Deferred charges and accrued income | 490/1 | €304 | €115,258 | +€114,954 | +37,832% |
| Total equity and liabilities | 10/49 | €1,493,681 | €1,379,596 | -€114,084 | -7.6% |
| Equity | 10/15 | €497,087 | €402,853 | -€94,234 | -19.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €476,187 | €381,953 | -€94,234 | -19.8% |
| Amounts payable | 17/49 | €996,594 | €976,744 | -€19,850 | -2.0% |
| Amounts payable after more than one year | 17 | €24,976 | €15,286 | -€9,690 | -38.8% |
| Financial debts | 170/4 | €24,976 | €15,286 | -€9,690 | -38.8% |
| Amounts payable within one year | 42/48 | €971,618 | €961,457 | -€10,161 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €36,794 | €16,161 | -€20,633 | -56.1% |
| Financial debts | 43 | €325,000 | €325,000 | = | 0.0% |
| Credit institutions | 430/8 | €325,000 | €325,000 | = | 0.0% |
| Trade debts | 44 | €511,682 | €544,155 | +€32,472 | +6.3% |
| Suppliers | 440/4 | €511,682 | €544,155 | +€32,472 | +6.3% |
| Advances received on contracts in progress | 46 | €1,933 | - | -€1,933 | |
| Taxes, remuneration and social security | 45 | €95,367 | €75,282 | -€20,085 | -21.1% |
| Taxes | 450/3 | €39,141 | €25,422 | -€13,719 | -35.1% |
| Remuneration and social security | 454/9 | €56,226 | €49,860 | -€6,366 | -11.3% |
| Other amounts payable | 47/48 | €842 | €860 | +€18 | +2.1% |
| Remuneration, social security and pensions | 62 | €514,306 | €537,445 | +€23,139 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,124 | €22,971 | +€847 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,036 | - | +€11,036 | |
| Other operating charges | 640/8 | €26,505 | €64,026 | +€37,521 | +142% |
| Non-recurring operating charges | 66A | €2,500 | - | -€2,500 | |
| Gross operating margin | 9900 | €626,049 | €579,403 | -€46,646 | -7.5% |
| Operating profit (loss) | 9901 | €71,650 | -€45,039 | -€116,689 | |
| Financial income | 75/76B | €616 | €1,113 | +€497 | +80.6% |
| Recurring financial income | 75 | €616 | €1,113 | +€497 | +80.6% |
| Financial charges | 65/66B | €55,599 | €48,767 | -€6,832 | -12.3% |
| Recurring financial charges | 65 | €55,599 | €48,767 | -€6,832 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €16,667 | -€92,693 | -€109,360 | |
| Income taxes | 67/77 | €4,323 | €1,541 | -€2,782 | -64.4% |
| Profit (loss) for the period | 9904 | €12,344 | -€94,234 | -€106,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | -€94,234 | -€106,578 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.