JPSanIT: 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.
JPSanIT
Largest movements
- Receivables within one year +€23,188
up €23,188 (+1763.8%), from €1,315 to €24,502
- Cash -€1,409
down €1,409 (-4.7%), from €29,863 to €28,453
mainly Receivables within one year (-€23,188) and Trade debts (-€86)
- Tangible fixed assets -€933
down €933 (-49.9%), from €1,869 to €937
- Profit (loss) carried forward +€18,485
up €18,485 (+97.6%), from €18,947 to €37,433
- Tax, wage and social debts +€1,288
up €1,288 (+21.5%), from €5,983 to €7,272
of which Taxes: +€1,288
- Other debts +€808
up €808 (+16.2%), from €4,978 to €5,786
- Gross operating margin -€268
down €268 (-1.1%), from €24,913 to €24,645
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 | €34,564 | €55,060 | +€20,496 | +59.3% |
| Fixed assets | 21/28 | €1,926 | €993 | -€933 | -48.4% |
| Tangible fixed assets | 22/27 | €1,869 | €937 | -€933 | -49.9% |
| Furniture and vehicles | 24 | €1,869 | €937 | -€933 | -49.9% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €32,638 | €54,067 | +€21,429 | +65.7% |
| Amounts receivable within one year | 40/41 | €1,315 | €24,502 | +€23,188 | +1763.8% |
| Trade receivables | 40 | €1,315 | €24,502 | +€23,188 | +1763.8% |
| Cash at bank and in hand | 54/58 | €29,863 | €28,453 | -€1,409 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,461 | €1,111 | -€350 | -23.9% |
| Total equity and liabilities | 10/49 | €34,564 | €55,060 | +€20,496 | +59.3% |
| Equity | 10/15 | €21,947 | €40,433 | +€18,485 | +84.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,947 | €37,433 | +€18,485 | +97.6% |
| Amounts payable | 17/49 | €12,617 | €14,627 | +€2,010 | +15.9% |
| Amounts payable within one year | 42/48 | €12,617 | €14,627 | +€2,010 | +15.9% |
| Trade debts | 44 | €1,656 | €1,570 | -€86 | -5.2% |
| Suppliers | 440/4 | €1,656 | €1,570 | -€86 | -5.2% |
| Taxes, remuneration and social security | 45 | €5,983 | €7,272 | +€1,288 | +21.5% |
| Taxes | 450/3 | €3,433 | €4,722 | +€1,288 | +37.5% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €4,978 | €5,786 | +€808 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €929 | €933 | +€4 | +0.4% |
| Other operating charges | 640/8 | - | €80 | +€80 | |
| Gross operating margin | 9900 | €24,913 | €24,645 | -€268 | -1.1% |
| Operating profit (loss) | 9901 | €23,984 | €23,632 | -€352 | -1.5% |
| Financial charges | 65/66B | €29 | €62 | +€33 | +112.8% |
| Recurring financial charges | 65 | €29 | €62 | +€33 | +112.8% |
| Profit (loss) for the period before taxes | 9903 | €23,955 | €23,570 | -€385 | -1.6% |
| Income taxes | 67/77 | €5,008 | €5,085 | +€77 | +1.5% |
| Profit (loss) for the period | 9904 | €18,947 | €18,485 | -€462 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,947 | €18,485 | -€462 | -2.4% |
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.