JPTR: 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.
JPTR
Largest movements
- Cash -€42,551
down €42,551 (-49.8%), from €85,522 to €42,971
mainly Net result for the year (-€29,592) and Other debts (-€14,017)
- Profit (loss) carried forward -€29,592
down €29,592 (-151.5%), from -€19,531 to -€49,123
- Other debts -€14,017
down €14,017 (-90.3%), from €15,528 to €1,511
- Gross operating margin -€8,991
down €8,991 (-48.0%), from -€18,727 to -€27,718
- Other operating charges -€913
down €913 (-36.2%), from €2,518 to €1,605
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 | €851,234 | €809,759 | -€41,475 | -4.9% |
| Current assets | 29/58 | €851,234 | €809,759 | -€41,475 | -4.9% |
| Amounts receivable within one year | 40/41 | €1,933 | €3,009 | +€1,076 | +55.6% |
| Trade receivables | 40 | - | €2,662 | +€2,662 | |
| Other amounts receivable | 41 | €1,933 | €347 | -€1,586 | -82.0% |
| Current investments | 50/53 | €763,778 | €763,778 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,522 | €42,971 | -€42,551 | -49.8% |
| Total equity and liabilities | 10/49 | €851,234 | €809,759 | -€41,475 | -4.9% |
| Equity | 10/15 | €835,705 | €806,114 | -€29,592 | -3.5% |
| Contributions | 10/11 | €40,300 | €40,300 | = | 0.0% |
| Reserves | 13 | €814,937 | €814,937 | = | 0.0% |
| Distributable reserves | 133 | €814,937 | €814,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,531 | -€49,123 | -€29,592 | -151.5% |
| Amounts payable | 17/49 | €15,528 | €3,645 | -€11,883 | -76.5% |
| Amounts payable within one year | 42/48 | €15,528 | €3,645 | -€11,883 | -76.5% |
| Financial debts | 43 | - | €423 | +€423 | |
| Other loans | 439 | - | €423 | +€423 | |
| Trade debts | 44 | - | €1,710 | +€1,710 | |
| Suppliers | 440/4 | - | €1,710 | +€1,710 | |
| Other amounts payable | 47/48 | €15,528 | €1,511 | -€14,017 | -90.3% |
| Other operating charges | 640/8 | €2,518 | €1,605 | -€913 | -36.2% |
| Gross operating margin | 9900 | -€18,727 | -€27,718 | -€8,991 | -48.0% |
| Operating profit (loss) | 9901 | -€21,246 | -€29,324 | -€8,078 | -38.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €172 | €268 | +€96 | +55.7% |
| Recurring financial charges | 65 | €172 | €268 | +€96 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,418 | -€29,592 | -€8,174 | -38.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€21,418 | -€29,592 | -€8,174 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,418 | -€29,592 | -€8,174 | -38.2% |
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 1 October 2026 via checked.be.