JSP INVEST: what changed
JSP INVEST
Largest movements
- Financial fixed assets -€597,334
down €597,334 (-90.6%), from €659,334 to €62,000
- Receivables within one year +€19,827
up €19,827 (+4.5%), from €443,237 to €463,064
- Profit (loss) carried forward -€585,305
down €585,305 (-51.7%), from €1.1m to €546,614
- Financial charges +€597,467
up €597,467 (+300,235%), from €199 to €597,666
of which Non-recurring financial charges: +€597,334
- Financial income -€15,076
down €15,076 (-45.4%), from €33,188 to €18,112
- Taxes -€4,460
new in 2025: -€4,460
- Other operating charges -€4,424
down €4,424 (-91.9%), from €4,812 to €388
- Gross operating margin -€3,538
down €3,538 (-56.3%), from -€6,285 to -€9,823
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,151,672 | €571,855 | -€579,817 | -50.3% |
| Fixed assets | 21/28 | €659,334 | €62,000 | -€597,334 | -90.6% |
| Financial fixed assets | 28 | €659,334 | €62,000 | -€597,334 | -90.6% |
| Current assets | 29/58 | €492,338 | €509,855 | +€17,517 | +3.6% |
| Amounts receivable within one year | 40/41 | €443,237 | €463,064 | +€19,827 | +4.5% |
| Other amounts receivable | 41 | €443,237 | €463,064 | +€19,827 | +4.5% |
| Cash at bank and in hand | 54/58 | €49,101 | €46,791 | -€2,310 | -4.7% |
| Total equity and liabilities | 10/49 | €1,151,672 | €571,855 | -€579,817 | -50.3% |
| Equity | 10/15 | €1,142,149 | €556,844 | -€585,305 | -51.2% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,131,919 | €546,614 | -€585,305 | -51.7% |
| Amounts payable | 17/49 | €9,523 | €15,011 | +€5,488 | +57.6% |
| Amounts payable within one year | 42/48 | €9,523 | €15,011 | +€5,488 | +57.6% |
| Trade debts | 44 | €5,063 | €15,011 | +€9,948 | +196% |
| Suppliers | 440/4 | €5,063 | €15,011 | +€9,948 | +196% |
| Taxes, remuneration and social security | 45 | €4,460 | - | -€4,460 | |
| Taxes | 450/3 | €4,460 | - | -€4,460 | |
| Other operating charges | 640/8 | €4,812 | €388 | -€4,424 | -91.9% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€6,285 | -€9,823 | -€3,538 | -56.3% |
| Operating profit (loss) | 9901 | -€11,147 | -€10,211 | +€936 | +8.4% |
| Financial income | 75/76B | €33,188 | €18,112 | -€15,076 | -45.4% |
| Recurring financial income | 75 | €33,188 | €18,112 | -€15,076 | -45.4% |
| Financial charges | 65/66B | €199 | €597,666 | +€597,467 | +300,235% |
| Recurring financial charges | 65 | €199 | €332 | +€133 | +66.8% |
| Non-recurring financial charges | 66B | - | €597,334 | +€597,334 | |
| Profit (loss) for the period before taxes | 9903 | €21,842 | -€589,765 | -€611,607 | |
| Income taxes | 67/77 | - | -€4,460 | -€4,460 | |
| Profit (loss) for the period | 9904 | €21,842 | -€585,305 | -€607,147 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,842 | -€585,305 | -€607,147 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.