J. Rypens: what changed
Two financial 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.
J. Rypens
Largest movements
- Receivables within one year +€1,604
up €1,604 (+1.7%), from €94,706 to €96,310
of which Other amounts receivable: +€14,695
- Cash +€1,405
up €1,405 (+39.2%), from €3,582 to €4,987
mainly Net result for the year (+€3,205) and Depreciation (+€2,635)
- Deferred charges and accrued income -€1,072
down €1,072 (-79.9%), from €1,342 to €270
- Trade debts -€3,822
down €3,822 (-77.6%), from €4,927 to €1,105
- Profit (loss) carried forward +€3,205
up €3,205 (+16.0%), from €20,020 to €23,225
- Current portion of long-term debt +€1,688
new in 2025: €1,688
- Gross operating margin -€30,706
down €30,706 (-29.4%), from €104,487 to €73,781
- Staff costs -€27,629
down €27,629 (-28.3%), from €97,606 to €69,978
- Taxes -€2,501
down €2,501 (-95.3%), from €2,626 to €125
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.
Derived cash bridge
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 | €105,492 | €106,564 | +€1,071 | +1.0% |
| Fixed assets | 21/28 | €5,862 | €4,996 | -€865 | -14.8% |
| Tangible fixed assets | 22/27 | €5,862 | €4,996 | -€865 | -14.8% |
| Plant, machinery and equipment | 23 | €5,862 | €4,996 | -€865 | -14.8% |
| Current assets | 29/58 | €99,630 | €101,567 | +€1,937 | +1.9% |
| Amounts receivable within one year | 40/41 | €94,706 | €96,310 | +€1,604 | +1.7% |
| Trade receivables | 40 | €26,442 | €13,351 | -€13,090 | -49.5% |
| Other amounts receivable | 41 | €68,264 | €82,959 | +€14,695 | +21.5% |
| Cash at bank and in hand | 54/58 | €3,582 | €4,987 | +€1,405 | +39.2% |
| Deferred charges and accrued income | 490/1 | €1,342 | €270 | -€1,072 | -79.9% |
| Total equity and liabilities | 10/49 | €105,492 | €106,564 | +€1,071 | +1.0% |
| Equity | 10/15 | €100,565 | €103,770 | +€3,205 | +3.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €68,045 | €68,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,185 | €66,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,020 | €23,225 | +€3,205 | +16.0% |
| Amounts payable | 17/49 | €4,927 | €2,793 | -€2,134 | -43.3% |
| Amounts payable within one year | 42/48 | €4,927 | €2,793 | -€2,134 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,688 | +€1,688 | |
| Trade debts | 44 | €4,927 | €1,105 | -€3,822 | -77.6% |
| Suppliers | 440/4 | €4,927 | €1,105 | -€3,822 | -77.6% |
| Remuneration, social security and pensions | 62 | €97,606 | €69,978 | -€27,629 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,902 | €2,635 | -€267 | -9.2% |
| Other operating charges | 640/8 | €1,203 | €960 | -€242 | -20.2% |
| Gross operating margin | 9900 | €104,487 | €73,781 | -€30,706 | -29.4% |
| Operating profit (loss) | 9901 | €2,776 | €207 | -€2,569 | -92.5% |
| Financial income | 75/76B | €2,894 | €3,440 | +€546 | +18.9% |
| Recurring financial income | 75 | €2,894 | €3,440 | +€546 | +18.9% |
| Financial charges | 65/66B | €285 | €317 | +€32 | +11.4% |
| Recurring financial charges | 65 | €285 | €317 | +€32 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €5,385 | €3,330 | -€2,055 | -38.2% |
| Income taxes | 67/77 | €2,626 | €125 | -€2,501 | -95.3% |
| Profit (loss) for the period | 9904 | €2,759 | €3,205 | +€446 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,759 | €3,205 | +€446 | +16.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.