JPS ECHAFAUDAGES: 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 ECHAFAUDAGES
Largest movements
- Receivables within one year +€77,147
up €77,147 (+454%), from €17,004 to €94,152
of which Trade receivables: +€67,911
- Tangible fixed assets -€36,759
down €36,759 (-17.7%), from €207,910 to €171,151
of which Plant, machinery and equipment: -€29,917
- Cash +€25,044
up €25,044 (+112%), from €22,429 to €47,473
mainly Other debts (+€104,053) and Investment in fixed assets (net) (+€29,917)
- Other debts +€104,053
up €104,053 (+2,567%), from €4,054 to €108,107
- Tax, wage and social debts -€13,584
down €13,584 (-48.4%), from €28,040 to €14,457
of which Remuneration and social security: -€7,591
- Debts after one year -€13,536
down €13,536 (-11.2%), from €121,317 to €107,781
- Profit (loss) carried forward -€5,927
down €5,927 (-12.0%), from €49,392 to €43,465
- Gross operating margin -€98,537
down €98,537 (-76.8%), from €128,280 to €29,743
- Staff costs -€54,304
down €54,304 (-55.1%), from €98,570 to €44,265
- Financial income +€25,583
new in 2025: €25,583
of which Financial income: +€25,583
- Depreciation -€13,647
down €13,647 (-66.6%), from €20,490 to €6,842
- Write-downs -€5,907
new in 2025: -€5,907
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 | €248,540 | €315,045 | +€66,505 | +26.8% |
| Fixed assets | 21/28 | €208,094 | €171,334 | -€36,759 | -17.7% |
| Tangible fixed assets | 22/27 | €207,910 | €171,151 | -€36,759 | -17.7% |
| Land and buildings | 22 | €177,993 | €171,151 | -€6,842 | -3.8% |
| Plant, machinery and equipment | 23 | €29,917 | €0 | -€29,917 | -100% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €40,446 | €143,711 | +€103,264 | +255% |
| Amounts receivable within one year | 40/41 | €17,004 | €94,152 | +€77,147 | +454% |
| Trade receivables | 40 | €13,502 | €81,413 | +€67,911 | +503% |
| Other amounts receivable | 41 | €3,503 | €12,739 | +€9,236 | +264% |
| Cash at bank and in hand | 54/58 | €22,429 | €47,473 | +€25,044 | +112% |
| Deferred charges and accrued income | 490/1 | €1,013 | €2,087 | +€1,073 | +106% |
| Total equity and liabilities | 10/49 | €248,540 | €315,045 | +€66,505 | +26.8% |
| Equity | 10/15 | €68,992 | €63,065 | -€5,927 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,392 | €43,465 | -€5,927 | -12.0% |
| Amounts payable | 17/49 | €179,548 | €251,980 | +€72,432 | +40.3% |
| Amounts payable after more than one year | 17 | €121,317 | €107,781 | -€13,536 | -11.2% |
| Financial debts | 170/4 | €121,317 | €107,781 | -€13,536 | -11.2% |
| Amounts payable within one year | 42/48 | €53,065 | €139,714 | +€86,650 | +163% |
| Current portion of amounts payable after more than one year | 42 | €14,601 | €13,536 | -€1,064 | -7.3% |
| Trade debts | 44 | €6,370 | €3,615 | -€2,755 | -43.3% |
| Suppliers | 440/4 | €6,370 | €3,615 | -€2,755 | -43.3% |
| Taxes, remuneration and social security | 45 | €28,040 | €14,457 | -€13,584 | -48.4% |
| Taxes | 450/3 | €20,449 | €14,457 | -€5,992 | -29.3% |
| Remuneration and social security | 454/9 | €7,591 | €0 | -€7,591 | -100% |
| Other amounts payable | 47/48 | €4,054 | €108,107 | +€104,053 | +2,567% |
| Accrued charges and deferred income | 492/3 | €5,166 | €4,485 | -€681 | -13.2% |
| Remuneration, social security and pensions | 62 | €98,570 | €44,265 | -€54,304 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,490 | €6,842 | -€13,647 | -66.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,907 | -€5,907 | |
| Other operating charges | 640/8 | €6,909 | €11,349 | +€4,440 | +64.3% |
| Gross operating margin | 9900 | €128,280 | €29,743 | -€98,537 | -76.8% |
| Operating profit (loss) | 9901 | €2,312 | -€26,807 | -€29,119 | |
| Financial income | 75/76B | - | €25,583 | +€25,583 | |
| Recurring financial income | 75 | - | €25,583 | +€25,583 | |
| Non-recurring financial income | 76B | - | €25,583 | +€25,583 | |
| Financial charges | 65/66B | €4,854 | €4,703 | -€151 | -3.1% |
| Recurring financial charges | 65 | €4,854 | €4,703 | -€151 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,542 | -€5,927 | -€3,385 | -133% |
| Profit (loss) for the period | 9904 | -€2,542 | -€5,927 | -€3,385 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,542 | -€5,927 | -€3,385 | -133% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.