JPB VISION: what changed
JPB VISION
Largest movements
- Receivables within one year +€30,471
up €30,471 (+208%), from €14,646 to €45,117
of which Trade receivables: +€19,683
- Cash -€8,462
down €8,462 (-69.4%), from €12,194 to €3,732
mainly Receivables within one year (-€30,471)
- Tangible fixed assets -€2,645
down €2,645 (-50.0%), from €5,290 to €2,645
- Tax, wage and social debts +€7,682
up €7,682 (+81.6%), from €9,413 to €17,095
of which Taxes: +€10,968
- Profit (loss) carried forward +€6,632
up €6,632 (+32.4%), from €20,465 to €27,097
- Trade debts +€4,636
up €4,636 (+392%), from €1,183 to €5,819
- Turnover -€101,038
no longer reported in 2025 (was €101,038)
- Purchases and services -€46,611
no longer reported in 2025 (was €46,611)
- Financial charges +€15,711
up €15,711 (+51.7%), from €30,403 to €46,113
of which Financial charges: +€44,249
- Gross operating margin +€9,235
up €9,235 (+17.0%), from €54,427 to €63,662
- Taxes +€7,450
new in 2025: €7,450
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 | €33,062 | €52,011 | +€18,949 | +57.3% |
| Formation expenses | 20 | €829 | €415 | -€415 | -50.0% |
| Fixed assets | 21/28 | €5,392 | €2,747 | -€2,645 | -49.1% |
| Tangible fixed assets | 22/27 | €5,290 | €2,645 | -€2,645 | -50.0% |
| Furniture and vehicles | 24 | €5,290 | €2,645 | -€2,645 | -50.0% |
| Financial fixed assets | 28 | €102 | €102 | = | 0.0% |
| Current assets | 29/58 | €26,840 | €48,849 | +€22,009 | +82.0% |
| Amounts receivable within one year | 40/41 | €14,646 | €45,117 | +€30,471 | +208% |
| Trade receivables | 40 | €12,291 | €31,974 | +€19,683 | +160% |
| Other amounts receivable | 41 | €2,355 | €13,142 | +€10,787 | +458% |
| Cash at bank and in hand | 54/58 | €12,194 | €3,732 | -€8,462 | -69.4% |
| Total equity and liabilities | 10/49 | €33,062 | €52,011 | +€18,949 | +57.3% |
| Equity | 10/15 | €22,465 | €29,097 | +€6,632 | +29.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €20,465 | €27,097 | +€6,632 | +32.4% |
| Amounts payable | 17/49 | €10,597 | €22,914 | +€12,317 | +116% |
| Amounts payable within one year | 42/48 | €10,597 | €22,914 | +€12,317 | +116% |
| Trade debts | 44 | €1,183 | €5,819 | +€4,636 | +392% |
| Suppliers | 440/4 | €1,183 | €5,819 | +€4,636 | +392% |
| Taxes, remuneration and social security | 45 | €9,413 | €17,095 | +€7,682 | +81.6% |
| Taxes | 450/3 | €6,127 | €17,095 | +€10,968 | +179% |
| Remuneration and social security | 454/9 | €3,287 | - | -€3,287 | |
| Turnover | 70 | €101,038 | - | -€101,038 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,611 | - | -€46,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,060 | €3,060 | +€0 | 0.0% |
| Other operating charges | 640/8 | €500 | €538 | +€38 | +7.6% |
| Gross operating margin | 9900 | €54,427 | €63,662 | +€9,235 | +17.0% |
| Operating profit (loss) | 9901 | €50,868 | €60,064 | +€9,197 | +18.1% |
| Financial income | 75/76B | - | €131 | +€131 | |
| Recurring financial income | 75 | - | €131 | +€131 | |
| Financial charges | 65/66B | €30,403 | €46,113 | +€15,711 | +51.7% |
| Recurring financial charges | 65 | €1,865 | €46,113 | +€44,249 | +2,373% |
| Non-recurring financial charges | 66B | €28,538 | - | -€28,538 | |
| Profit (loss) for the period before taxes | 9903 | €20,465 | €14,082 | -€6,383 | -31.2% |
| Income taxes | 67/77 | - | €7,450 | +€7,450 | |
| Profit (loss) for the period | 9904 | €20,465 | €6,632 | -€13,833 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,465 | €6,632 | -€13,833 | -67.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.