JPPCOMPUTER: what changed
Two fiscal 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.
JPPCOMPUTER
Largest movements
- Receivables within one year +€1,484
up €1,484 (+7.4%), from €20,024 to €21,508
of which Trade receivables: +€1,484
- Trade debts +€1,565
up €1,565 (+24.4%), from €6,406 to €7,971
- Gross operating margin +€906
up €906, from -€141 to €765
- Other operating charges +€165
up €165 (+34.1%), from €484 to €649
- Financial charges -€78
down €78 (-15.1%), from €516 to €438
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 | €74,453 | €76,720 | +€2,267 | +3.0% |
| Current assets | 29/58 | €74,453 | €76,720 | +€2,267 | +3.0% |
| Stocks and contracts in progress | 3 | €53,219 | €53,674 | +€455 | +0.9% |
| Stocks | 30/36 | €53,219 | €53,674 | +€455 | +0.9% |
| Amounts receivable within one year | 40/41 | €20,024 | €21,508 | +€1,484 | +7.4% |
| Trade receivables | 40 | €18,584 | €20,068 | +€1,484 | +8.0% |
| Other amounts receivable | 41 | €1,440 | €1,440 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,210 | €1,538 | +€328 | +27.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €74,453 | €76,720 | +€2,267 | +3.0% |
| Equity | 10/15 | -€42,466 | -€42,783 | -€317 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,002 | €1,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,002 | €1,002 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,002 | €1,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,068 | -€62,385 | -€317 | -0.5% |
| Amounts payable | 17/49 | €116,919 | €119,503 | +€2,584 | +2.2% |
| Amounts payable after more than one year | 17 | €110,487 | €110,791 | +€304 | +0.3% |
| Other amounts payable | 178/9 | €110,487 | €110,791 | +€304 | +0.3% |
| Amounts payable within one year | 42/48 | €6,432 | €8,712 | +€2,280 | +35.4% |
| Financial debts | 43 | - | €500 | +€500 | |
| Credit institutions | 430/8 | - | €500 | +€500 | |
| Trade debts | 44 | €6,406 | €7,971 | +€1,565 | +24.4% |
| Suppliers | 440/4 | €6,406 | €7,971 | +€1,565 | +24.4% |
| Taxes, remuneration and social security | 45 | €26 | €241 | +€215 | +826.9% |
| Taxes | 450/3 | €4 | €219 | +€215 | +5375.0% |
| Remuneration and social security | 454/9 | €22 | €22 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €484 | €649 | +€165 | +34.1% |
| Gross operating margin | 9900 | -€141 | €765 | +€906 | |
| Operating profit (loss) | 9901 | -€625 | €116 | +€741 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €516 | €438 | -€78 | -15.1% |
| Recurring financial charges | 65 | €516 | €438 | -€78 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,141 | -€317 | +€824 | +72.2% |
| Profit (loss) for the period | 9904 | -€1,141 | -€317 | +€824 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,141 | -€317 | +€824 | +72.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.