Ja.Pa.: 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.
Ja.Pa.
Largest movements
- Receivables within one year +€18,003
up €18,003 (+435%), from €4,137 to €22,140
of which Other amounts receivable: +€21,762
- Other debts +€22,682
up €22,682 (+20.9%), from €108,760 to €131,442
- Profit (loss) carried forward -€7,730
down €7,730 (-2.5%), from -€308,575 to -€316,305
- Trade debts +€4,065
up €4,065 (+175%), from €2,319 to €6,384
- Tax, wage and social debts -€794
down €794 (-42.6%), from €1,864 to €1,070
- Other operating charges -€1,615
down €1,615 (-63.9%), from €2,526 to €911
- Gross operating margin +€1,410
up €1,410 (+17.3%), from -€8,160 to -€6,749
- Financial charges -€484
down €484 (-87.4%), from €553 to €70
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,368 | €22,592 | +€18,224 | +417% |
| Current assets | 29/58 | €4,368 | €22,592 | +€18,224 | +417% |
| Amounts receivable within one year | 40/41 | €4,137 | €22,140 | +€18,003 | +435% |
| Trade receivables | 40 | €3,789 | €30 | -€3,759 | -99.2% |
| Other amounts receivable | 41 | €348 | €22,110 | +€21,762 | +6,247% |
| Cash at bank and in hand | 54/58 | €231 | €452 | +€221 | +95.6% |
| Total equity and liabilities | 10/49 | €4,368 | €22,592 | +€18,224 | +417% |
| Equity | 10/15 | -€108,575 | -€116,305 | -€7,730 | -7.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€308,575 | -€316,305 | -€7,730 | -2.5% |
| Amounts payable | 17/49 | €112,943 | €138,896 | +€25,954 | +23.0% |
| Amounts payable within one year | 42/48 | €112,943 | €138,896 | +€25,954 | +23.0% |
| Trade debts | 44 | €2,319 | €6,384 | +€4,065 | +175% |
| Suppliers | 440/4 | €2,319 | €6,384 | +€4,065 | +175% |
| Taxes, remuneration and social security | 45 | €1,864 | €1,070 | -€794 | -42.6% |
| Taxes | 450/3 | €1,864 | €1,070 | -€794 | -42.6% |
| Other amounts payable | 47/48 | €108,760 | €131,442 | +€22,682 | +20.9% |
| Other operating charges | 640/8 | €2,526 | €911 | -€1,615 | -63.9% |
| Gross operating margin | 9900 | -€8,160 | -€6,749 | +€1,410 | +17.3% |
| Operating profit (loss) | 9901 | -€10,686 | -€7,661 | +€3,025 | +28.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €553 | €70 | -€484 | -87.4% |
| Recurring financial charges | 65 | €553 | €70 | -€484 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,239 | -€7,730 | +€3,509 | +31.2% |
| Profit (loss) for the period | 9904 | -€11,239 | -€7,730 | +€3,509 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,239 | -€7,730 | +€3,509 | +31.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.