CATHERINE JUPRELLE: what changed
CATHERINE JUPRELLE
Largest movements
- Current investments +€157,878
up €157,878 (+74.9%), from €210,918 to €368,796
- Cash -€15,018
down €15,018 (-61.4%), from €24,479 to €9,460
mainly Current investments (-€157,878) and Contributions, distributions and other (-€112,207)
- Tangible fixed assets -€6,483
down €6,483 (-41.4%), from €15,667 to €9,184
- Other debts +€89,047
up €89,047 (+400%), from €22,288 to €111,335
- Reserves +€33,201
up €33,201 (+12.7%), from €262,014 to €295,215
- Tax, wage and social debts +€18,481
up €18,481 (+835%), from €2,214 to €20,695
- Current portion of long-term debt -€4,541
no longer reported in 2025 (was €4,541)
- Financial income +€78,652
up €78,652 (+127%), from €61,715 to €140,367
- Taxes +€11,588
up €11,588 (+84.1%), from €13,784 to €25,373
- Gross operating margin +€6,219
up €6,219 (+19.5%), from €31,957 to €38,176
- Financial charges +€396
up €396 (+82.0%), from €483 to €879
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 | €292,357 | €428,396 | +€136,039 | +46.5% |
| Fixed assets | 21/28 | €55,907 | €49,424 | -€6,483 | -11.6% |
| Tangible fixed assets | 22/27 | €15,667 | €9,184 | -€6,483 | -41.4% |
| Furniture and vehicles | 24 | €15,667 | €9,184 | -€6,483 | -41.4% |
| Financial fixed assets | 28 | €40,240 | €40,240 | = | 0.0% |
| Current assets | 29/58 | €236,450 | €378,972 | +€142,522 | +60.3% |
| Amounts receivable within one year | 40/41 | €399 | €303 | -€96 | -24.1% |
| Trade receivables | 40 | €303 | €303 | = | 0.0% |
| Other amounts receivable | 41 | €96 | - | -€96 | |
| Current investments | 50/53 | €210,918 | €368,796 | +€157,878 | +74.9% |
| Cash at bank and in hand | 54/58 | €24,479 | €9,460 | -€15,018 | -61.4% |
| Deferred charges and accrued income | 490/1 | €655 | €413 | -€241 | -36.8% |
| Total equity and liabilities | 10/49 | €292,357 | €428,396 | +€136,039 | +46.5% |
| Equity | 10/15 | €263,014 | €296,215 | +€33,201 | +12.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €262,014 | €295,215 | +€33,201 | +12.7% |
| Distributable reserves | 133 | €262,014 | €295,215 | +€33,201 | +12.7% |
| Amounts payable | 17/49 | €29,343 | €132,181 | +€102,838 | +350% |
| Amounts payable within one year | 42/48 | €29,074 | €132,057 | +€102,984 | +354% |
| Current portion of amounts payable after more than one year | 42 | €4,541 | - | -€4,541 | |
| Trade debts | 44 | €31 | €28 | -€3 | -9.7% |
| Suppliers | 440/4 | €31 | €28 | -€3 | -9.7% |
| Taxes, remuneration and social security | 45 | €2,214 | €20,695 | +€18,481 | +835% |
| Taxes | 450/3 | €2,214 | €20,695 | +€18,481 | +835% |
| Other amounts payable | 47/48 | €22,288 | €111,335 | +€89,047 | +400% |
| Accrued charges and deferred income | 492/3 | €270 | €124 | -€146 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,483 | €6,483 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €31,957 | €38,176 | +€6,219 | +19.5% |
| Operating profit (loss) | 9901 | €25,087 | €31,294 | +€6,206 | +24.7% |
| Financial income | 75/76B | €61,715 | €140,367 | +€78,652 | +127% |
| Recurring financial income | 75 | €61,715 | €140,367 | +€78,652 | +127% |
| Financial charges | 65/66B | €483 | €879 | +€396 | +82.0% |
| Recurring financial charges | 65 | €483 | €879 | +€396 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €86,319 | €170,781 | +€84,462 | +97.8% |
| Income taxes | 67/77 | €13,784 | €25,373 | +€11,588 | +84.1% |
| Profit (loss) for the period | 9904 | €72,534 | €145,408 | +€72,874 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €72,534 | €145,408 | +€72,874 | +100% |
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 5 November 2026 via checked.be.