Jpro&Co: 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&Co
Largest movements
- Cash -€30,790
down €30,790 (-29.6%), from €103,986 to €73,196
mainly Trade debts (-€24,385) and Receivables within one year (-€9,296)
- Receivables within one year +€9,296
up €9,296 (+72.1%), from €12,885 to €22,181
- Tangible fixed assets -€7,260
down €7,260 (-21.4%), from €33,880 to €26,620
- Trade debts -€24,385
down €24,385 (-99.4%), from €24,525 to €141
- Tax, wage and social debts -€2,944
down €2,944 (-95.1%), from €3,095 to €151
- Gross operating margin +€6,335
up €6,335 (+323.3%), from €1,960 to €8,295
- Depreciation +€4,840
up €4,840 (+200.0%), from €2,420 to €7,260
- Staff costs -€1,940
no longer reported in 2025 (was €1,940)
- Financial charges +€1,575
up €1,575 (+1302.6%), from €121 to €1,696
of which Financial charges: +€1,472
- Other operating charges +€210
up €210 (+52.0%), from €403 to €613
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 | €150,751 | €121,997 | -€28,754 | -19.1% |
| Fixed assets | 21/28 | €33,880 | €26,620 | -€7,260 | -21.4% |
| Tangible fixed assets | 22/27 | €33,880 | €26,620 | -€7,260 | -21.4% |
| Plant, machinery and equipment | 23 | €33,880 | €26,620 | -€7,260 | -21.4% |
| Current assets | 29/58 | €116,871 | €95,377 | -€21,494 | -18.4% |
| Amounts receivable within one year | 40/41 | €12,885 | €22,181 | +€9,296 | +72.1% |
| Other amounts receivable | 41 | €12,885 | €22,181 | +€9,296 | +72.1% |
| Cash at bank and in hand | 54/58 | €103,986 | €73,196 | -€30,790 | -29.6% |
| Total equity and liabilities | 10/49 | €150,751 | €121,997 | -€28,754 | -19.1% |
| Equity | 10/15 | €123,130 | €121,705 | -€1,425 | -1.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €25,855 | €25,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,655 | €14,655 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,276 | €76,850 | -€1,425 | -1.8% |
| Amounts payable | 17/49 | €27,621 | €292 | -€27,329 | -98.9% |
| Amounts payable within one year | 42/48 | €27,621 | €292 | -€27,329 | -98.9% |
| Trade debts | 44 | €24,525 | €141 | -€24,385 | -99.4% |
| Suppliers | 440/4 | €24,525 | €141 | -€24,385 | -99.4% |
| Taxes, remuneration and social security | 45 | €3,095 | €151 | -€2,944 | -95.1% |
| Taxes | 450/3 | €3,095 | €151 | -€2,944 | -95.1% |
| Remuneration, social security and pensions | 62 | €1,940 | - | -€1,940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,420 | €7,260 | +€4,840 | +200.0% |
| Other operating charges | 640/8 | €403 | €613 | +€210 | +52.0% |
| Gross operating margin | 9900 | €1,960 | €8,295 | +€6,335 | +323.3% |
| Operating profit (loss) | 9901 | -€2,804 | €422 | +€3,225 | |
| Financial charges | 65/66B | €121 | €1,696 | +€1,575 | +1302.6% |
| Recurring financial charges | 65 | €121 | €1,593 | +€1,472 | +1217.4% |
| Non-recurring financial charges | 66B | - | €103 | +€103 | |
| Profit (loss) for the period before taxes | 9903 | -€2,924 | -€1,274 | +€1,650 | +56.4% |
| Income taxes | 67/77 | €210 | €151 | -€59 | -28.1% |
| Profit (loss) for the period | 9904 | -€3,135 | -€1,425 | +€1,709 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,135 | -€1,425 | +€1,709 | +54.5% |
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 5 October 2026 via checked.be.