JPRG: 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.
What changed
JPRG
NACE 73.300, Public relations and communication consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€17,257
2025 · €16,842+€415
Equity
€1.7m
2025 · €1.7m+€23,457
Cash
€65,755
2025 · €41,349+€24,406
Balance sheet total
€2.7m
2025 · €2.8m-€90,638
Largest movements
Assets
- Tangible fixed assets -€113,350
down €113,350 (-4.1%), from €2.7m to €2.6m
of which Land and buildings: -€111,890
Equity and liabilities
- Debts after one year -€104,278
down €104,278 (-10.9%), from €956,265 to €851,986
Income statement
- Gross operating margin -€10,197
down €10,197 (-5.7%), from €177,625 to €167,428
- Other operating charges -€7,029
down €7,029 (-28.7%), from €24,458 to €17,430
- Financial charges -€1,927
down €1,927 (-13.6%), from €14,123 to €12,196
From the 2025 result to the 2026 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.
Result 2025
€16,842
Gross operating margin
-€10,197
Depreciation
+€218
Other operating charges
+€7,029
Financial income
-€0
Financial charges
+€1,927
Taxes
+€1,439
Result 2026
€17,257
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€121,364
Investment
€0
Financing
-€96,959
Cash 2025
€41,349
From operations (derived)
+€121,364
Net result for the year
+€17,257
Depreciation
+€113,350
Receivables within one year
+€1,693
Smaller working-capital items
+€280
Other debts
-€9,493
Accrued charges and deferred income
-€1,724
Financing
-€96,959
Debts after one year
-€104,278
Current portion of long-term debt
+€1,120
Contributions, distributions and other
+€6,200
Cash 2026
€65,755
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,793,327 | €2,702,689 | -€90,638 | -3.2% |
| Fixed assets | 21/28 | €2,745,062 | €2,631,712 | -€113,350 | -4.1% |
| Tangible fixed assets | 22/27 | €2,745,062 | €2,631,712 | -€113,350 | -4.1% |
| Land and buildings | 22 | €2,742,952 | €2,631,062 | -€111,890 | -4.1% |
| Furniture and vehicles | 24 | €2,110 | €650 | -€1,460 | -69.2% |
| Current assets | 29/58 | €48,265 | €70,977 | +€22,713 | +47.1% |
| Amounts receivable within one year | 40/41 | €6,915 | €5,222 | -€1,693 | -24.5% |
| Trade receivables | 40 | €4,708 | €5,222 | +€514 | +10.9% |
| Other amounts receivable | 41 | €2,207 | €0 | -€2,207 | -100% |
| Cash at bank and in hand | 54/58 | €41,349 | €65,755 | +€24,406 | +59.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,793,327 | €2,702,689 | -€90,638 | -3.2% |
| Equity | 10/15 | €1,708,467 | €1,731,924 | +€23,457 | +1.4% |
| Contributions | 10/11 | €1,437,400 | €1,443,600 | +€6,200 | +0.4% |
| Reserves | 13 | €271,067 | €288,324 | +€17,257 | +6.4% |
| Distributable reserves | 133 | €271,067 | €288,324 | +€17,257 | +6.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,084,860 | €970,766 | -€114,095 | -10.5% |
| Amounts payable after more than one year | 17 | €956,265 | €851,986 | -€104,278 | -10.9% |
| Financial debts | 170/4 | €956,265 | €851,986 | -€104,278 | -10.9% |
| Amounts payable within one year | 42/48 | €122,902 | €114,809 | -€8,093 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €103,159 | €104,278 | +€1,120 | +1.1% |
| Trade debts | 44 | €575 | €627 | +€52 | +9.1% |
| Suppliers | 440/4 | €575 | €627 | +€52 | +9.1% |
| Taxes, remuneration and social security | 45 | €8,634 | €8,862 | +€228 | +2.6% |
| Taxes | 450/3 | €8,634 | €8,862 | +€228 | +2.6% |
| Other amounts payable | 47/48 | €10,535 | €1,042 | -€9,493 | -90.1% |
| Accrued charges and deferred income | 492/3 | €5,694 | €3,970 | -€1,724 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,568 | €113,350 | -€218 | -0.2% |
| Other operating charges | 640/8 | €24,458 | €17,430 | -€7,029 | -28.7% |
| Gross operating margin | 9900 | €177,625 | €167,428 | -€10,197 | -5.7% |
| Operating profit (loss) | 9901 | €39,599 | €36,648 | -€2,951 | -7.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -77.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -77.8% |
| Financial charges | 65/66B | €14,123 | €12,196 | -€1,927 | -13.6% |
| Recurring financial charges | 65 | €14,123 | €12,196 | -€1,927 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €25,475 | €24,452 | -€1,024 | -4.0% |
| Income taxes | 67/77 | €8,634 | €7,195 | -€1,439 | -16.7% |
| Profit (loss) for the period | 9904 | €16,842 | €17,257 | +€415 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,842 | €17,257 | +€415 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.