JPTC: 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.
JPTC
Largest movements
- Receivables after one year +€8,100
up €8,100 (+97.6%), from €8,300 to €16,400
- Deferred charges and accrued income +€1,109
up €1,109 (+208.1%), from €533 to €1,642
- Receivables within one year -€875
down €875 (-5.5%), from €16,053 to €15,178
of which Other amounts receivable: -€5,267
- Reserves +€6,161
up €6,161 (+12.5%), from €49,288 to €55,449
of which Distributable reserves: +€6,161
- Trade debts +€1,818
up €1,818 (+169.0%), from €1,075 to €2,893
- Gross operating margin -€5,298
down €5,298 (-35.8%), from €14,799 to €9,501
- Taxes -€811
down €811 (-28.1%), from €2,880 to €2,070
- Depreciation -€415
down €415 (-42.1%), from €985 to €570
- Other operating charges -€363
down €363 (-34.3%), from €1,057 to €694
- Financial income +€300
up €300 (+125.8%), from €238 to €538
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 | €74,487 | €81,920 | +€7,433 | +10.0% |
| Fixed assets | 21/28 | €1,786 | €1,216 | -€570 | -31.9% |
| Tangible fixed assets | 22/27 | €1,786 | €1,216 | -€570 | -31.9% |
| Furniture and vehicles | 24 | €1,786 | €1,216 | -€570 | -31.9% |
| Current assets | 29/58 | €72,701 | €80,704 | +€8,003 | +11.0% |
| Amounts receivable after more than one year | 29 | €8,300 | €16,400 | +€8,100 | +97.6% |
| Other amounts receivable | 291 | €8,300 | €16,400 | +€8,100 | +97.6% |
| Amounts receivable within one year | 40/41 | €16,053 | €15,178 | -€875 | -5.5% |
| Trade receivables | 40 | €8,296 | €12,687 | +€4,391 | +52.9% |
| Other amounts receivable | 41 | €7,758 | €2,491 | -€5,267 | -67.9% |
| Cash at bank and in hand | 54/58 | €47,815 | €47,483 | -€331 | -0.7% |
| Deferred charges and accrued income | 490/1 | €533 | €1,642 | +€1,109 | +208.1% |
| Total equity and liabilities | 10/49 | €74,487 | €81,920 | +€7,433 | +10.0% |
| Equity | 10/15 | €67,888 | €74,049 | +€6,161 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,288 | €55,449 | +€6,161 | +12.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,428 | €53,589 | +€6,161 | +13.0% |
| Amounts payable | 17/49 | €6,599 | €7,871 | +€1,271 | +19.3% |
| Amounts payable within one year | 42/48 | €6,599 | €7,871 | +€1,271 | +19.3% |
| Trade debts | 44 | €1,075 | €2,893 | +€1,818 | +169.0% |
| Suppliers | 440/4 | €1,075 | €2,893 | +€1,818 | +169.0% |
| Taxes, remuneration and social security | 45 | €5,524 | €4,950 | -€574 | -10.4% |
| Taxes | 450/3 | €2,880 | €4,950 | +€2,070 | +71.9% |
| Remuneration and social security | 454/9 | €2,643 | - | -€2,643 | |
| Other amounts payable | 47/48 | - | €27 | +€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €985 | €570 | -€415 | -42.1% |
| Other operating charges | 640/8 | €1,057 | €694 | -€363 | -34.3% |
| Gross operating margin | 9900 | €14,799 | €9,501 | -€5,298 | -35.8% |
| Operating profit (loss) | 9901 | €12,757 | €8,237 | -€4,520 | -35.4% |
| Financial income | 75/76B | €238 | €538 | +€300 | +125.8% |
| Recurring financial income | 75 | €238 | €538 | +€300 | +125.8% |
| Financial charges | 65/66B | €529 | €544 | +€15 | +2.8% |
| Recurring financial charges | 65 | €529 | €544 | +€15 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €12,466 | €8,231 | -€4,235 | -34.0% |
| Income taxes | 67/77 | €2,880 | €2,070 | -€811 | -28.1% |
| Profit (loss) for the period | 9904 | €9,586 | €6,161 | -€3,424 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,586 | €6,161 | -€3,424 | -35.7% |
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 9 October 2026 via checked.be.