JPN4CARE: 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.
JPN4CARE
Largest movements
- Receivables within one year +€24,963
up €24,963 (+88.6%), from €28,187 to €53,150
- Cash -€9,621
down €9,621 (-55.3%), from €17,414 to €7,793
mainly Receivables within one year (-€24,963) and Current portion of long-term debt (-€17,635)
- Tangible fixed assets -€5,456
down €5,456 (-1.5%), from €356,216 to €350,760
of which Land and buildings: -€4,555
- Profit (loss) carried forward +€40,698
up €40,698 (+134%), from €30,483 to €71,181
- Current portion of long-term debt -€17,635
down €17,635 (-48.3%), from €36,486 to €18,851
- Debts after one year -€16,412
down €16,412 (-5.7%), from €286,220 to €269,808
- Short-term financial debts -€9,860
down €9,860 (-100%), from €9,860 to €0
- Tax, wage and social debts +€8,477
up €8,477 (+50.7%), from €16,729 to €25,207
- Gross operating margin +€37,610
up €37,610 (+74.8%), from €50,300 to €87,910
- Taxes +€8,340
up €8,340 (+107%), from €7,830 to €16,170
- Financial charges +€2,257
up €2,257 (+18.1%), from €12,440 to €14,697
- Depreciation +€2,077
up €2,077 (+13.5%), from €15,433 to €17,510
- Financial income -€1,288
down €1,288 (-30.9%), from €4,168 to €2,880
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 | €402,655 | €412,619 | +€9,964 | +2.5% |
| Fixed assets | 21/28 | €356,216 | €350,760 | -€5,456 | -1.5% |
| Tangible fixed assets | 22/27 | €356,216 | €350,760 | -€5,456 | -1.5% |
| Land and buildings | 22 | €351,028 | €346,473 | -€4,555 | -1.3% |
| Furniture and vehicles | 24 | €5,188 | €4,287 | -€901 | -17.4% |
| Current assets | 29/58 | €46,439 | €61,859 | +€15,420 | +33.2% |
| Amounts receivable within one year | 40/41 | €28,187 | €53,150 | +€24,963 | +88.6% |
| Other amounts receivable | 41 | €28,187 | €53,150 | +€24,963 | +88.6% |
| Cash at bank and in hand | 54/58 | €17,414 | €7,793 | -€9,621 | -55.3% |
| Deferred charges and accrued income | 490/1 | €838 | €916 | +€79 | +9.4% |
| Total equity and liabilities | 10/49 | €402,655 | €412,619 | +€9,964 | +2.5% |
| Equity | 10/15 | €50,483 | €91,181 | +€40,698 | +80.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,483 | €71,181 | +€40,698 | +134% |
| Amounts payable | 17/49 | €352,172 | €321,438 | -€30,734 | -8.7% |
| Amounts payable after more than one year | 17 | €286,220 | €269,808 | -€16,412 | -5.7% |
| Financial debts | 170/4 | €286,220 | €269,808 | -€16,412 | -5.7% |
| Amounts payable within one year | 42/48 | €65,952 | €51,629 | -€14,322 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €36,486 | €18,851 | -€17,635 | -48.3% |
| Financial debts | 43 | €9,860 | €0 | -€9,860 | -100% |
| Credit institutions | 430/8 | €9,860 | €0 | -€9,860 | -100% |
| Trade debts | 44 | €2,877 | €7,572 | +€4,695 | +163% |
| Suppliers | 440/4 | €2,877 | €7,572 | +€4,695 | +163% |
| Taxes, remuneration and social security | 45 | €16,729 | €25,207 | +€8,477 | +50.7% |
| Taxes | 450/3 | €16,729 | €25,207 | +€8,477 | +50.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,433 | €17,510 | +€2,077 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,597 | €1,715 | +€117 | +7.3% |
| Gross operating margin | 9900 | €50,300 | €87,910 | +€37,610 | +74.8% |
| Operating profit (loss) | 9901 | €33,269 | €68,685 | +€35,415 | +106% |
| Financial income | 75/76B | €4,168 | €2,880 | -€1,288 | -30.9% |
| Recurring financial income | 75 | €4,168 | €2,880 | -€1,288 | -30.9% |
| Financial charges | 65/66B | €12,440 | €14,697 | +€2,257 | +18.1% |
| Recurring financial charges | 65 | €12,440 | €14,697 | +€2,257 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €24,998 | €56,868 | +€31,870 | +127% |
| Income taxes | 67/77 | €7,830 | €16,170 | +€8,340 | +107% |
| Profit (loss) for the period | 9904 | €17,168 | €40,698 | +€23,530 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €17,168 | €40,698 | +€23,530 | +137% |
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 14 October 2026 via checked.be.