JRP: what changed
Two financial 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.
JRP
Largest movements
- Cash +€10,466
up €10,466 (+52.3%), from €20,014 to €30,480
mainly Net result for the year (+€11,153) and Depreciation (+€8,358)
- Tangible fixed assets -€6,735
down €6,735 (-20.2%), from €33,412 to €26,677
of which Furniture and vehicles: -€6,660
- Receivables within one year +€6,719
up €6,719 (+134.9%), from €4,981 to €11,699
of which Trade receivables: +€6,719
- Reserves +€11,153
up €11,153 (+68.8%), from €16,221 to €27,374
- Debts after one year -€4,133
down €4,133 (-28.5%), from €14,493 to €10,360
- Tax, wage and social debts +€2,317
up €2,317 (+62.9%), from €3,680 to €5,997
- Other debts +€1,216
up €1,216 (+7.7%), from €15,790 to €17,007
- Gross operating margin +€5,694
up €5,694 (+24.5%), from €23,200 to €28,895
- Depreciation +€1,626
up €1,626 (+24.2%), from €6,732 to €8,358
- Taxes +€998
up €998 (+20.6%), from €4,854 to €5,852
- Financial charges +€316
up €316 (+18.7%), from €1,689 to €2,005
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 | €58,406 | €68,857 | +€10,450 | +17.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €33,412 | €26,677 | -€6,735 | -20.2% |
| Tangible fixed assets | 22/27 | €33,412 | €26,677 | -€6,735 | -20.2% |
| Plant, machinery and equipment | 23 | €816 | €741 | -€75 | -9.2% |
| Furniture and vehicles | 24 | €32,596 | €25,937 | -€6,660 | -20.4% |
| Current assets | 29/58 | €24,994 | €42,179 | +€17,185 | +68.8% |
| Amounts receivable within one year | 40/41 | €4,981 | €11,699 | +€6,719 | +134.9% |
| Trade receivables | 40 | €4,981 | €11,699 | +€6,719 | +134.9% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €20,014 | €30,480 | +€10,466 | +52.3% |
| Total equity and liabilities | 10/49 | €58,406 | €68,857 | +€10,450 | +17.9% |
| Equity | 10/15 | €18,721 | €29,874 | +€11,153 | +59.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,221 | €27,374 | +€11,153 | +68.8% |
| Distributable reserves | 133 | €16,221 | €27,374 | +€11,153 | +68.8% |
| Amounts payable | 17/49 | €39,685 | €38,983 | -€703 | -1.8% |
| Amounts payable after more than one year | 17 | €14,493 | €10,360 | -€4,133 | -28.5% |
| Financial debts | 170/4 | €14,493 | €10,360 | -€4,133 | -28.5% |
| Amounts payable within one year | 42/48 | €24,547 | €28,319 | +€3,771 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €3,960 | €4,133 | +€173 | +4.4% |
| Financial debts | 43 | €1,022 | €1,161 | +€139 | +13.6% |
| Other loans | 439 | €1,022 | €1,161 | +€139 | +13.6% |
| Trade debts | 44 | €95 | €21 | -€74 | -77.7% |
| Suppliers | 440/4 | €95 | €21 | -€74 | -77.7% |
| Taxes, remuneration and social security | 45 | €3,680 | €5,997 | +€2,317 | +62.9% |
| Taxes | 450/3 | €3,680 | €5,997 | +€2,317 | +62.9% |
| Other amounts payable | 47/48 | €15,790 | €17,007 | +€1,216 | +7.7% |
| Accrued charges and deferred income | 492/3 | €645 | €304 | -€341 | -52.9% |
| Remuneration, social security and pensions | 62 | €823 | €572 | -€251 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,732 | €8,358 | +€1,626 | +24.2% |
| Other operating charges | 640/8 | €827 | €956 | +€129 | +15.6% |
| Gross operating margin | 9900 | €23,200 | €28,895 | +€5,694 | +24.5% |
| Operating profit (loss) | 9901 | €14,818 | €19,009 | +€4,191 | +28.3% |
| Financial income | 75/76B | €4 | €1 | -€2 | -70.9% |
| Recurring financial income | 75 | €4 | €1 | -€2 | -70.9% |
| Financial charges | 65/66B | €1,689 | €2,005 | +€316 | +18.7% |
| Recurring financial charges | 65 | €1,689 | €2,005 | +€316 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €13,133 | €17,005 | +€3,872 | +29.5% |
| Income taxes | 67/77 | €4,854 | €5,852 | +€998 | +20.6% |
| Profit (loss) for the period | 9904 | €8,278 | €11,153 | +€2,875 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,278 | €11,153 | +€2,875 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.