JPS BEHEER: 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.
JPS BEHEER
Largest movements
- Cash +€8,862
up €8,862 (+36.0%), from €24,627 to €33,489
mainly Net result for the year (+€24,824) and Depreciation (+€2,576)
- Receivables within one year +€7,717
up €7,717 (+13.9%), from €55,601 to €63,318
of which Other amounts receivable: +€7,195
- Reserves +€24,824
up €24,824 (+40.5%), from €61,252 to €86,077
- Tax, wage and social debts -€5,613
down €5,613 (-46.1%), from €12,187 to €6,575
of which Taxes: -€6,060
- Other debts -€1,455
down €1,455 (-100%), from €1,455 to €0
- Gross operating margin +€3,169
up €3,169 (+9.6%), from €32,887 to €36,056
- Taxes -€2,708
down €2,708 (-26.1%), from €10,379 to €7,671
- Staff costs +€1,923
up €1,923, from €0 to €1,923
- Financial charges -€1,782
down €1,782, from €212 to -€1,570
- Financial income -€1,524
down €1,524 (-91.8%), from €1,659 to €135
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 | €97,403 | €114,490 | +€17,087 | +17.5% |
| Fixed assets | 21/28 | €15,170 | €16,276 | +€1,107 | +7.3% |
| Tangible fixed assets | 22/27 | €15,170 | €16,276 | +€1,107 | +7.3% |
| Land and buildings | 22 | €14,402 | €12,881 | -€1,521 | -10.6% |
| Plant, machinery and equipment | 23 | - | €3,395 | +€3,395 | |
| Furniture and vehicles | 24 | €767 | €0 | -€767 | -100% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €82,234 | €98,214 | +€15,980 | +19.4% |
| Amounts receivable within one year | 40/41 | €55,601 | €63,318 | +€7,717 | +13.9% |
| Trade receivables | 40 | €13,801 | €14,323 | +€522 | +3.8% |
| Other amounts receivable | 41 | €41,800 | €48,995 | +€7,195 | +17.2% |
| Cash at bank and in hand | 54/58 | €24,627 | €33,489 | +€8,862 | +36.0% |
| Deferred charges and accrued income | 490/1 | €2,006 | €1,406 | -€600 | -29.9% |
| Total equity and liabilities | 10/49 | €97,403 | €114,490 | +€17,087 | +17.5% |
| Equity | 10/15 | €79,857 | €104,681 | +€24,824 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,252 | €86,077 | +€24,824 | +40.5% |
| Distributable reserves | 133 | €61,252 | €86,077 | +€24,824 | +40.5% |
| Profit (loss) carried forward | 14 | €5 | €5 | = | 0.0% |
| Amounts payable | 17/49 | €17,546 | €9,809 | -€7,738 | -44.1% |
| Amounts payable within one year | 42/48 | €17,546 | €9,809 | -€7,738 | -44.1% |
| Trade debts | 44 | €3,904 | €3,234 | -€670 | -17.2% |
| Suppliers | 440/4 | €3,904 | €3,234 | -€670 | -17.2% |
| Taxes, remuneration and social security | 45 | €12,187 | €6,575 | -€5,613 | -46.1% |
| Taxes | 450/3 | €9,857 | €3,796 | -€6,060 | -61.5% |
| Remuneration and social security | 454/9 | €2,330 | €2,778 | +€448 | +19.2% |
| Other amounts payable | 47/48 | €1,455 | €0 | -€1,455 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €1,923 | +€1,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,930 | €2,576 | +€646 | +33.5% |
| Other operating charges | 640/8 | €1,125 | €767 | -€358 | -31.8% |
| Gross operating margin | 9900 | €32,887 | €36,056 | +€3,169 | +9.6% |
| Operating profit (loss) | 9901 | €29,832 | €30,790 | +€958 | +3.2% |
| Financial income | 75/76B | €1,659 | €135 | -€1,524 | -91.8% |
| Recurring financial income | 75 | €1,659 | €135 | -€1,524 | -91.8% |
| Financial charges | 65/66B | €212 | -€1,570 | -€1,782 | |
| Recurring financial charges | 65 | €212 | -€1,570 | -€1,782 | |
| Profit (loss) for the period before taxes | 9903 | €31,279 | €32,495 | +€1,216 | +3.9% |
| Income taxes | 67/77 | €10,379 | €7,671 | -€2,708 | -26.1% |
| Profit (loss) for the period | 9904 | €20,900 | €24,824 | +€3,924 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,900 | €24,824 | +€3,924 | +18.8% |
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 18 October 2026 via checked.be.