JPSS: 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.
JPSS
Largest movements
- Cash +€23,600
up €23,600 (+68.0%), from €34,701 to €58,301
mainly Net result for the year (+€13,655) and Depreciation (+€8,695)
- Tangible fixed assets -€8,695
down €8,695 (-7.9%), from €110,521 to €101,826
- Profit (loss) carried forward +€13,655
up €13,655 (+18.6%), from €73,273 to €86,927
- Gross operating margin +€4,670
up €4,670 (+17.5%), from €26,704 to €31,374
- Taxes +€1,041
up €1,041 (+26.3%), from €3,962 to €5,003
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 | €145,223 | €160,127 | +€14,905 | +10.3% |
| Fixed assets | 21/28 | €110,521 | €101,826 | -€8,695 | -7.9% |
| Tangible fixed assets | 22/27 | €110,521 | €101,826 | -€8,695 | -7.9% |
| Land and buildings | 22 | €110,521 | €101,826 | -€8,695 | -7.9% |
| Current assets | 29/58 | €34,701 | €58,301 | +€23,600 | +68.0% |
| Cash at bank and in hand | 54/58 | €34,701 | €58,301 | +€23,600 | +68.0% |
| Total equity and liabilities | 10/49 | €145,223 | €160,127 | +€14,905 | +10.3% |
| Equity | 10/15 | €141,473 | €155,127 | +€13,655 | +9.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,273 | €86,927 | +€13,655 | +18.6% |
| Amounts payable | 17/49 | €3,750 | €5,000 | +€1,250 | +33.3% |
| Amounts payable within one year | 42/48 | €3,750 | €5,000 | +€1,250 | +33.3% |
| Taxes, remuneration and social security | 45 | €3,750 | €5,000 | +€1,250 | +33.3% |
| Taxes | 450/3 | €3,750 | €5,000 | +€1,250 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,695 | €8,695 | = | 0.0% |
| Other operating charges | 640/8 | €3,606 | €3,784 | +€178 | +4.9% |
| Gross operating margin | 9900 | €26,704 | €31,374 | +€4,670 | +17.5% |
| Operating profit (loss) | 9901 | €14,403 | €18,895 | +€4,492 | +31.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €225 | €237 | +€12 | +5.3% |
| Recurring financial charges | 65 | €225 | €237 | +€12 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €14,178 | €18,658 | +€4,480 | +31.6% |
| Income taxes | 67/77 | €3,962 | €5,003 | +€1,041 | +26.3% |
| Profit (loss) for the period | 9904 | €10,216 | €13,655 | +€3,439 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,216 | €13,655 | +€3,439 | +33.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.