JPN 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.
JPN Holding
Largest movements
- Receivables within one year +€24,200
up €24,200 (+24.4%), from €99,220 to €123,420
- Cash -€3,705
down €3,705 (-98.6%), from €3,759 to €53
mainly Receivables within one year (-€24,200)
- Other debts +€7,900
up €7,900 (+21.0%), from €37,686 to €45,586
- Profit (loss) carried forward +€7,623
up €7,623 (+17.4%), from €43,739 to €51,362
- Tax, wage and social debts +€4,814
up €4,814 (+163%), from €2,954 to €7,768
- Gross operating margin +€6,197
up €6,197 (+128%), from €4,826 to €11,023
- Taxes +€1,620
up €1,620 (+140%), from €1,155 to €2,775
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 | €102,979 | €123,473 | +€20,495 | +19.9% |
| Current assets | 29/58 | €102,979 | €123,473 | +€20,495 | +19.9% |
| Amounts receivable within one year | 40/41 | €99,220 | €123,420 | +€24,200 | +24.4% |
| Trade receivables | 40 | €99,220 | €123,420 | +€24,200 | +24.4% |
| Cash at bank and in hand | 54/58 | €3,759 | €53 | -€3,705 | -98.6% |
| Total equity and liabilities | 10/49 | €102,979 | €123,473 | +€20,495 | +19.9% |
| Equity | 10/15 | €62,339 | €69,962 | +€7,623 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,739 | €51,362 | +€7,623 | +17.4% |
| Amounts payable | 17/49 | €40,640 | €53,511 | +€12,871 | +31.7% |
| Amounts payable within one year | 42/48 | €40,640 | €53,511 | +€12,871 | +31.7% |
| Trade debts | 44 | €0 | €157 | +€157 | |
| Suppliers | 440/4 | €0 | €157 | +€157 | |
| Taxes, remuneration and social security | 45 | €2,954 | €7,768 | +€4,814 | +163% |
| Taxes | 450/3 | €2,954 | €7,768 | +€4,814 | +163% |
| Other amounts payable | 47/48 | €37,686 | €45,586 | +€7,900 | +21.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €4,826 | €11,023 | +€6,197 | +128% |
| Operating profit (loss) | 9901 | €4,320 | €10,503 | +€6,182 | +143% |
| Financial charges | 65/66B | €83 | €104 | +€22 | +26.2% |
| Recurring financial charges | 65 | €83 | €104 | +€22 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €4,238 | €10,398 | +€6,161 | +145% |
| Income taxes | 67/77 | €1,155 | €2,775 | +€1,620 | +140% |
| Profit (loss) for the period | 9904 | €3,083 | €7,623 | +€4,540 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €3,083 | €7,623 | +€4,540 | +147% |
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 26 October 2026 via checked.be.