JPRO: 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.
JPRO
Largest movements
- Cash +€94,947
up €94,947 (+112.9%), from €84,074 to €179,020
mainly Net result for the year (+€142,541) and Tax, wage and social debts (+€26,957)
- Tangible fixed assets -€11,885
down €11,885 (-21.4%), from €55,635 to €43,751
of which Furniture and vehicles: -€11,154
- Reserves +€57,541
up €57,541 (+44.4%), from €129,686 to €187,227
- Tax, wage and social debts +€26,957
up €26,957 (+2988.0%), from €902 to €27,859
- Other debts -€2,712
down €2,712 (-32.9%), from €8,245 to €5,533
- Gross operating margin +€65,660
up €65,660 (+48.3%), from €135,896 to €201,556
- Taxes +€16,719
up €16,719 (+61.6%), from €27,120 to €43,839
- Depreciation +€8,096
up €8,096 (+213.7%), from €3,789 to €11,885
- Other operating charges +€2,205
up €2,205 (+330.2%), from €668 to €2,872
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 | €143,510 | €225,216 | +€81,706 | +56.9% |
| Fixed assets | 21/28 | €55,635 | €43,751 | -€11,885 | -21.4% |
| Tangible fixed assets | 22/27 | €55,635 | €43,751 | -€11,885 | -21.4% |
| Plant, machinery and equipment | 23 | €2,473 | €1,948 | -€525 | -21.2% |
| Furniture and vehicles | 24 | €52,305 | €41,150 | -€11,154 | -21.3% |
| Other tangible fixed assets | 26 | €858 | €652 | -€206 | -24.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €87,875 | €181,466 | +€93,591 | +106.5% |
| Amounts receivable within one year | 40/41 | €2,880 | €1,408 | -€1,472 | -51.1% |
| Other amounts receivable | 41 | €2,880 | €1,408 | -€1,472 | -51.1% |
| Cash at bank and in hand | 54/58 | €84,074 | €179,020 | +€94,947 | +112.9% |
| Deferred charges and accrued income | 490/1 | €921 | €1,038 | +€116 | +12.6% |
| Total equity and liabilities | 10/49 | €143,510 | €225,216 | +€81,706 | +56.9% |
| Equity | 10/15 | €133,686 | €191,227 | +€57,541 | +43.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €129,686 | €187,227 | +€57,541 | +44.4% |
| Distributable reserves | 133 | €129,686 | €187,227 | +€57,541 | +44.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,824 | €33,989 | +€24,165 | +246.0% |
| Amounts payable within one year | 42/48 | €9,824 | €33,989 | +€24,165 | +246.0% |
| Financial debts | 43 | €113 | €474 | +€361 | +318.4% |
| Credit institutions | 430/8 | €113 | €474 | +€361 | +318.4% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €564 | €123 | -€441 | -78.2% |
| Suppliers | 440/4 | €564 | €123 | -€441 | -78.2% |
| Taxes, remuneration and social security | 45 | €902 | €27,859 | +€26,957 | +2988.0% |
| Taxes | 450/3 | €902 | €27,859 | +€26,957 | +2988.0% |
| Other amounts payable | 47/48 | €8,245 | €5,533 | -€2,712 | -32.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,789 | €11,885 | +€8,096 | +213.7% |
| Other operating charges | 640/8 | €668 | €2,872 | +€2,205 | +330.2% |
| Gross operating margin | 9900 | €135,896 | €201,556 | +€65,660 | +48.3% |
| Operating profit (loss) | 9901 | €131,440 | €186,799 | +€55,359 | +42.1% |
| Financial income | 75/76B | €23 | €33 | +€10 | +43.4% |
| Recurring financial income | 75 | €23 | €33 | +€10 | +43.4% |
| Financial charges | 65/66B | €342 | €451 | +€109 | +32.0% |
| Recurring financial charges | 65 | €342 | €451 | +€109 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €131,121 | €186,380 | +€55,259 | +42.1% |
| Income taxes | 67/77 | €27,120 | €43,839 | +€16,719 | +61.6% |
| Profit (loss) for the period | 9904 | €104,001 | €142,541 | +€38,540 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,001 | €142,541 | +€38,540 | +37.1% |
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 4 October 2026 via checked.be.