JPS TOURS: 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 TOURS
Largest movements
- Receivables within one year -€40,341
down €40,341 (-48.2%), from €83,619 to €43,278
of which Trade receivables: -€24,101
- Cash +€38,110
up €38,110 (+375%), from €10,169 to €48,279
mainly Receivables within one year (+€40,341) and Trade debts (+€26,894)
- Tangible fixed assets +€24,306
up €24,306 (+84.0%), from €28,930 to €53,236
of which Leasing and similar rights: +€25,175
- Deferred charges and accrued income +€6,207
up €6,207 (+148%), from €4,194 to €10,401
- Trade debts +€26,894
up €26,894 (+49.6%), from €54,230 to €81,124
- Debts after one year +€12,426
up €12,426 (+59.5%), from €20,890 to €33,315
- Profit (loss) carried forward -€4,094
down €4,094 (-6.6%), from -€61,882 to -€65,976
- Tax, wage and social debts -€4,077
down €4,077 (-100%), from €4,077 to €0
- Current portion of long-term debt -€2,867
down €2,867 (-18.5%), from €15,465 to €12,598
- Financial charges -€37,696
down €37,696 (-90.2%), from €41,804 to €4,107
- Write-downs -€23,492
down €23,492, from €11,746 to -€11,746
- Other operating charges +€11,606
up €11,606 (+449%), from €2,586 to €14,192
- Staff costs -€9,748
down €9,748 (-100%), from €9,748 to €0
- Depreciation +€6,453
up €6,453 (+84.1%), from €7,677 to €14,130
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 | €126,912 | €155,194 | +€28,282 | +22.3% |
| Fixed assets | 21/28 | €28,930 | €53,236 | +€24,306 | +84.0% |
| Tangible fixed assets | 22/27 | €28,930 | €53,236 | +€24,306 | +84.0% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €28,930 | €28,060 | -€869 | -3.0% |
| Leasing and similar rights | 25 | - | €25,175 | +€25,175 | |
| Current assets | 29/58 | €97,982 | €101,958 | +€3,976 | +4.1% |
| Amounts receivable within one year | 40/41 | €83,619 | €43,278 | -€40,341 | -48.2% |
| Trade receivables | 40 | €62,836 | €38,736 | -€24,101 | -38.4% |
| Other amounts receivable | 41 | €20,783 | €4,542 | -€16,240 | -78.1% |
| Cash at bank and in hand | 54/58 | €10,169 | €48,279 | +€38,110 | +375% |
| Deferred charges and accrued income | 490/1 | €4,194 | €10,401 | +€6,207 | +148% |
| Total equity and liabilities | 10/49 | €126,912 | €155,194 | +€28,282 | +22.3% |
| Equity | 10/15 | €32,251 | €28,157 | -€4,094 | -12.7% |
| Contributions | 10/11 | €92,880 | €92,880 | = | 0.0% |
| Reserves | 13 | €1,253 | €1,253 | = | 0.0% |
| Distributable reserves | 133 | €1,253 | €1,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,882 | -€65,976 | -€4,094 | -6.6% |
| Amounts payable | 17/49 | €94,661 | €127,037 | +€32,376 | +34.2% |
| Amounts payable after more than one year | 17 | €20,890 | €33,315 | +€12,426 | +59.5% |
| Financial debts | 170/4 | €20,890 | €33,315 | +€12,426 | +59.5% |
| Amounts payable within one year | 42/48 | €73,771 | €93,721 | +€19,950 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €15,465 | €12,598 | -€2,867 | -18.5% |
| Trade debts | 44 | €54,230 | €81,124 | +€26,894 | +49.6% |
| Suppliers | 440/4 | €54,230 | €81,124 | +€26,894 | +49.6% |
| Taxes, remuneration and social security | 45 | €4,077 | €0 | -€4,077 | -100% |
| Remuneration and social security | 454/9 | €4,077 | €0 | -€4,077 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,795 | €0 | -€2,795 | -100% |
| Remuneration, social security and pensions | 62 | €9,748 | €0 | -€9,748 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,677 | €14,130 | +€6,453 | +84.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,746 | -€11,746 | -€23,492 | |
| Other operating charges | 640/8 | €2,586 | €14,192 | +€11,606 | +449% |
| Non-recurring operating charges | 66A | €2,466 | €120 | -€2,346 | -95.1% |
| Gross operating margin | 9900 | €16,012 | €16,709 | +€697 | +4.4% |
| Operating profit (loss) | 9901 | -€18,210 | €14 | +€18,224 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €41,804 | €4,107 | -€37,696 | -90.2% |
| Recurring financial charges | 65 | €41,804 | €4,107 | -€37,696 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€60,014 | -€4,094 | +€55,920 | +93.2% |
| Profit (loss) for the period | 9904 | -€60,014 | -€4,094 | +€55,920 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,014 | -€4,094 | +€55,920 | +93.2% |
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 17 October 2026 via checked.be.