JPTech: 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.
JPTech
Largest movements
- Receivables within one year +€33,408
up €33,408 (+16526.6%), from €202 to €33,611
of which Trade receivables: +€33,413
- Cash +€16,584
up €16,584 (+41.9%), from €39,611 to €56,195
mainly Net result for the year (+€48,462) and Tax, wage and social debts (+€12,342)
- Tangible fixed assets +€10,563
new in 2025: €10,563
of which Other tangible fixed assets: +€5,285
- Reserves +€48,462
up €48,462 (+195.1%), from €24,834 to €73,295
- Tax, wage and social debts +€12,342
up €12,342 (+100.1%), from €12,327 to €24,669
- Gross operating margin +€33,779
up €33,779 (+102.6%), from €32,916 to €66,695
- Taxes +€6,371
up €6,371 (+98.0%), from €6,500 to €12,871
- Depreciation +€1,556
new in 2025: €1,556
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 | €40,938 | €102,209 | +€61,271 | +149.7% |
| Fixed assets | 21/28 | - | €10,563 | +€10,563 | |
| Tangible fixed assets | 22/27 | - | €10,563 | +€10,563 | |
| Furniture and vehicles | 24 | - | €5,278 | +€5,278 | |
| Other tangible fixed assets | 26 | - | €5,285 | +€5,285 | |
| Current assets | 29/58 | €40,938 | €91,646 | +€50,707 | +123.9% |
| Amounts receivable within one year | 40/41 | €202 | €33,611 | +€33,408 | +16526.6% |
| Trade receivables | 40 | - | €33,413 | +€33,413 | |
| Other amounts receivable | 41 | €202 | €198 | -€5 | -2.3% |
| Cash at bank and in hand | 54/58 | €39,611 | €56,195 | +€16,584 | +41.9% |
| Deferred charges and accrued income | 490/1 | €1,125 | €1,840 | +€715 | +63.5% |
| Total equity and liabilities | 10/49 | €40,938 | €102,209 | +€61,271 | +149.7% |
| Equity | 10/15 | €27,334 | €75,795 | +€48,462 | +177.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,834 | €73,295 | +€48,462 | +195.1% |
| Distributable reserves | 133 | €24,834 | €73,295 | +€48,462 | +195.1% |
| Amounts payable | 17/49 | €13,605 | €26,414 | +€12,809 | +94.1% |
| Amounts payable within one year | 42/48 | €13,605 | €26,414 | +€12,809 | +94.1% |
| Financial debts | 43 | €503 | €38 | -€465 | -92.4% |
| Credit institutions | 430/8 | €503 | €38 | -€465 | -92.4% |
| Trade debts | 44 | €776 | €1,696 | +€921 | +118.7% |
| Suppliers | 440/4 | €776 | €1,696 | +€921 | +118.7% |
| Taxes, remuneration and social security | 45 | €12,327 | €24,669 | +€12,342 | +100.1% |
| Taxes | 450/3 | €12,327 | €24,669 | +€12,342 | +100.1% |
| Other amounts payable | 47/48 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,556 | +€1,556 | |
| Other operating charges | 640/8 | €477 | €609 | +€132 | +27.6% |
| Non-recurring operating charges | 66A | - | €1,454 | +€1,454 | |
| Gross operating margin | 9900 | €32,916 | €66,695 | +€33,779 | +102.6% |
| Operating profit (loss) | 9901 | €32,439 | €63,076 | +€30,637 | +94.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €1,107 | €1,744 | +€637 | +57.6% |
| Recurring financial charges | 65 | €1,107 | €1,744 | +€637 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €31,334 | €61,333 | +€29,999 | +95.7% |
| Income taxes | 67/77 | €6,500 | €12,871 | +€6,371 | +98.0% |
| Profit (loss) for the period | 9904 | €24,834 | €48,462 | +€23,628 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,834 | €48,462 | +€23,628 | +95.1% |
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 6 October 2026 via checked.be.