JWJP: 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.
JWJP
Largest movements
- Tangible fixed assets -€4,843
down €4,843 (-6.3%), from €76,323 to €71,480
- Profit (loss) carried forward -€4,287
down €4,287 (-23.3%), from -€18,370 to -€22,657
- Trade debts -€1,190
no longer reported in 2025 (was €1,190)
- Gross operating margin -€10,133
down €10,133 (-74.3%), from €13,635 to €3,502
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,323 | €71,480 | -€4,843 | -6.3% |
| Fixed assets | 21/28 | €76,323 | €71,480 | -€4,843 | -6.3% |
| Tangible fixed assets | 22/27 | €76,323 | €71,480 | -€4,843 | -6.3% |
| Land and buildings | 22 | €76,323 | €71,480 | -€4,843 | -6.3% |
| Total equity and liabilities | 10/49 | €76,323 | €71,480 | -€4,843 | -6.3% |
| Equity | 10/15 | €56,630 | €52,343 | -€4,287 | -7.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,370 | -€22,657 | -€4,287 | -23.3% |
| Amounts payable | 17/49 | €19,693 | €19,137 | -€556 | -2.8% |
| Amounts payable within one year | 42/48 | €19,693 | €19,137 | -€556 | -2.8% |
| Financial debts | 43 | €7,290 | €7,234 | -€56 | -0.8% |
| Credit institutions | 430/8 | €7,290 | €7,234 | -€56 | -0.8% |
| Trade debts | 44 | €1,190 | - | -€1,190 | |
| Suppliers | 440/4 | €1,190 | - | -€1,190 | |
| Other amounts payable | 47/48 | €11,213 | €11,903 | +€690 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,843 | €4,843 | = | 0.0% |
| Other operating charges | 640/8 | €1,580 | €1,628 | +€48 | +3.0% |
| Gross operating margin | 9900 | €13,635 | €3,502 | -€10,133 | -74.3% |
| Operating profit (loss) | 9901 | €7,212 | -€2,969 | -€10,181 | |
| Financial charges | 65/66B | €1,306 | €1,318 | +€12 | +0.9% |
| Recurring financial charges | 65 | €1,306 | €1,318 | +€12 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €5,906 | -€4,287 | -€10,193 | |
| Profit (loss) for the period | 9904 | €5,906 | -€4,287 | -€10,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,906 | -€4,287 | -€10,193 |
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 2 October 2026 via checked.be.