BEA JOPPEN: what changed
BEA JOPPEN
Largest movements
- Cash -€11,757
down €11,757 (-64.3%), from €18,284 to €6,528
mainly Receivables within one year (-€9,789) and Contributions, distributions and other (-€8,075)
- Receivables within one year +€9,789
up €9,789 (+21.9%), from €44,743 to €54,532
of which Trade receivables: +€7,829
- Tangible fixed assets -€3,343
down €3,343 (-24.3%), from €13,758 to €10,416
of which Plant, machinery and equipment: -€2,146
- Deferred charges and accrued income +€1,231
up €1,231 (+61.6%), from €1,998 to €3,229
- Reserves -€7,448
down €7,448 (-15.8%), from €47,272 to €39,823
- Trade debts +€7,433
up €7,433 (+118%), from €6,323 to €13,755
- Debts after one year -€2,165
down €2,165 (-92.1%), from €2,351 to €186
- Tax, wage and social debts -€1,560
down €1,560 (-11.0%), from €14,134 to €12,574
- Gross operating margin -€6,867
down €6,867 (-47.0%), from €14,611 to €7,744
- Other operating charges -€911
down €911 (-43.9%), from €2,074 to €1,163
- Financial income +€834
up €834 (+120%), from €697 to €1,531
- Financial charges -€399
down €399 (-17.1%), from €2,326 to €1,927
- Taxes -€199
down €199 (-8.2%), from €2,415 to €2,216
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 | €78,784 | €74,704 | -€4,080 | -5.2% |
| Fixed assets | 21/28 | €13,758 | €10,416 | -€3,343 | -24.3% |
| Tangible fixed assets | 22/27 | €13,758 | €10,416 | -€3,343 | -24.3% |
| Land and buildings | 22 | €8,985 | €7,787 | -€1,197 | -13.3% |
| Plant, machinery and equipment | 23 | €4,774 | €2,628 | -€2,146 | -44.9% |
| Current assets | 29/58 | €65,026 | €64,289 | -€737 | -1.1% |
| Amounts receivable within one year | 40/41 | €44,743 | €54,532 | +€9,789 | +21.9% |
| Trade receivables | 40 | €30,996 | €38,825 | +€7,829 | +25.3% |
| Other amounts receivable | 41 | €13,747 | €15,707 | +€1,960 | +14.3% |
| Cash at bank and in hand | 54/58 | €18,284 | €6,528 | -€11,757 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,998 | €3,229 | +€1,231 | +61.6% |
| Total equity and liabilities | 10/49 | €78,784 | €74,704 | -€4,080 | -5.2% |
| Equity | 10/15 | €53,472 | €46,023 | -€7,448 | -13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,272 | €39,823 | -€7,448 | -15.8% |
| Distributable reserves | 133 | €47,272 | €39,823 | -€7,448 | -15.8% |
| Amounts payable | 17/49 | €25,313 | €28,681 | +€3,368 | +13.3% |
| Amounts payable after more than one year | 17 | €2,351 | €186 | -€2,165 | -92.1% |
| Financial debts | 170/4 | €2,351 | €186 | -€2,165 | -92.1% |
| Amounts payable within one year | 42/48 | €22,962 | €28,495 | +€5,533 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €2,504 | €2,165 | -€339 | -13.5% |
| Trade debts | 44 | €6,323 | €13,755 | +€7,433 | +118% |
| Suppliers | 440/4 | €6,323 | €13,755 | +€7,433 | +118% |
| Taxes, remuneration and social security | 45 | €14,134 | €12,574 | -€1,560 | -11.0% |
| Taxes | 450/3 | €14,134 | €12,574 | -€1,560 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,343 | €3,343 | = | 0.0% |
| Other operating charges | 640/8 | €2,074 | €1,163 | -€911 | -43.9% |
| Gross operating margin | 9900 | €14,611 | €7,744 | -€6,867 | -47.0% |
| Operating profit (loss) | 9901 | €9,194 | €3,238 | -€5,956 | -64.8% |
| Financial income | 75/76B | €697 | €1,531 | +€834 | +120% |
| Recurring financial income | 75 | €697 | €1,531 | +€834 | +120% |
| Financial charges | 65/66B | €2,326 | €1,927 | -€399 | -17.1% |
| Recurring financial charges | 65 | €2,326 | €1,927 | -€399 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €7,566 | €2,843 | -€4,723 | -62.4% |
| Income taxes | 67/77 | €2,415 | €2,216 | -€199 | -8.2% |
| Profit (loss) for the period | 9904 | €5,151 | €627 | -€4,524 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,151 | €627 | -€4,524 | -87.8% |
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 3 November 2026 via checked.be.