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.
Groupe IJP
Largest movements
- Cash +€14,440
up €14,440 (+144.2%), from €10,014 to €24,455
mainly Trade debts (+€23,734) and Other debts (+€16,871)
- Receivables within one year -€1,414
down €1,414 (-4.5%), from €31,579 to €30,165
of which Other amounts receivable: -€1,414
- Trade debts +€23,734
up €23,734 (+116.8%), from €20,315 to €44,049
- Other debts +€16,871
up €16,871 (+264.5%), from €6,379 to €23,249
- Profit (loss) carried forward -€15,168
down €15,168, from €177 to -€14,992
- Accrued charges and deferred income -€9,867
down €9,867 (-91.6%), from €10,767 to €900
- Reserves -€1,500
down €1,500 (-100.0%), from €1,500 to €0
- Turnover -€62,238
down €62,238 (-74.5%), from €83,532 to €21,294
- Purchases and services -€39,966
down €39,966 (-49.8%), from €80,251 to €40,285
- Gross operating margin -€22,272
down €22,272, from €3,281 to -€18,991
- Taxes -€3,558
down €3,558, from €732 to -€2,827
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 | €41,968 | €55,307 | +€13,338 | +31.8% |
| Fixed assets | 21/28 | €375 | €375 | = | 0.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €41,593 | €54,932 | +€13,338 | +32.1% |
| Amounts receivable within one year | 40/41 | €31,579 | €30,165 | -€1,414 | -4.5% |
| Trade receivables | 40 | €5,965 | €5,965 | = | 0.0% |
| Other amounts receivable | 41 | €25,614 | €24,200 | -€1,414 | -5.5% |
| Cash at bank and in hand | 54/58 | €10,014 | €24,455 | +€14,440 | +144.2% |
| Deferred charges and accrued income | 490/1 | - | €312 | +€312 | |
| Total equity and liabilities | 10/49 | €41,968 | €55,307 | +€13,338 | +31.8% |
| Equity | 10/15 | €3,777 | -€12,892 | -€16,668 | |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Reserves | 13 | €1,500 | €0 | -€1,500 | -100.0% |
| Distributable reserves | 133 | €1,500 | €0 | -€1,500 | -100.0% |
| Profit (loss) carried forward | 14 | €177 | -€14,992 | -€15,168 | |
| Amounts payable | 17/49 | €38,192 | €68,198 | +€30,006 | +78.6% |
| Amounts payable within one year | 42/48 | €27,425 | €67,298 | +€39,874 | +145.4% |
| Trade debts | 44 | €20,315 | €44,049 | +€23,734 | +116.8% |
| Suppliers | 440/4 | €20,315 | €44,049 | +€23,734 | +116.8% |
| Taxes, remuneration and social security | 45 | €732 | €0 | -€732 | -100.0% |
| Taxes | 450/3 | €732 | €0 | -€732 | -100.0% |
| Other amounts payable | 47/48 | €6,379 | €23,249 | +€16,871 | +264.5% |
| Accrued charges and deferred income | 492/3 | €10,767 | €900 | -€9,867 | -91.6% |
| Turnover | 70 | €83,532 | €21,294 | -€62,238 | -74.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,251 | €40,285 | -€39,966 | -49.8% |
| Other operating charges | 640/8 | €846 | €446 | -€400 | -47.3% |
| Gross operating margin | 9900 | €3,281 | -€18,991 | -€22,272 | |
| Operating profit (loss) | 9901 | €2,435 | -€19,436 | -€21,872 | |
| Financial charges | 65/66B | €27 | €59 | +€31 | +116.0% |
| Recurring financial charges | 65 | €27 | €59 | +€31 | +116.0% |
| Profit (loss) for the period before taxes | 9903 | €2,408 | -€19,495 | -€21,903 | |
| Income taxes | 67/77 | €732 | -€2,827 | -€3,558 | |
| Profit (loss) for the period | 9904 | €1,677 | -€16,668 | -€18,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,677 | -€16,668 | -€18,345 |
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 27 September 2026 via checked.be.