JAGPAL & CO: 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.
JAGPAL & CO
Largest movements
- Receivables within one year +€231
up €231 (+430%), from €54 to €285
- Cash +€54
up €54 (+76.2%), from €71 to €124
mainly Other debts (+€3,796) and Trade debts (+€726)
- Other debts +€3,796
up €3,796 (+10.4%), from €36,645 to €40,441
- Profit (loss) carried forward -€2,239
down €2,239 (-5.0%), from -€44,719 to -€46,958
- Short-term financial debts -€1,999
no longer reported in 2025 (was €1,999)
- Trade debts +€726
new in 2025: €726
- Gross operating margin -€863
down €863 (-191%), from -€451 to -€1,314
- Financial charges +€433
up €433 (+118%), from €366 to €799
- Depreciation -€242
no longer reported in 2025 (was €242)
- Other operating charges +€126
new in 2025: €126
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 | €124 | €409 | +€285 | +229% |
| Current assets | 29/58 | €124 | €409 | +€285 | +229% |
| Amounts receivable within one year | 40/41 | €54 | €285 | +€231 | +430% |
| Other amounts receivable | 41 | €54 | €285 | +€231 | +430% |
| Cash at bank and in hand | 54/58 | €71 | €124 | +€54 | +76.2% |
| Total equity and liabilities | 10/49 | €124 | €409 | +€285 | +229% |
| Equity | 10/15 | -€38,519 | -€40,758 | -€2,239 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,719 | -€46,958 | -€2,239 | -5.0% |
| Amounts payable | 17/49 | €38,643 | €41,167 | +€2,524 | +6.5% |
| Amounts payable within one year | 42/48 | €38,643 | €41,167 | +€2,524 | +6.5% |
| Financial debts | 43 | €1,999 | - | -€1,999 | |
| Credit institutions | 430/8 | €1,999 | - | -€1,999 | |
| Trade debts | 44 | - | €726 | +€726 | |
| Suppliers | 440/4 | - | €726 | +€726 | |
| Other amounts payable | 47/48 | €36,645 | €40,441 | +€3,796 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242 | - | -€242 | |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | -€451 | -€1,314 | -€863 | -191% |
| Operating profit (loss) | 9901 | -€693 | -€1,440 | -€746 | -108% |
| Financial charges | 65/66B | €366 | €799 | +€433 | +118% |
| Recurring financial charges | 65 | €366 | €799 | +€433 | +118% |
| Profit (loss) for the period before taxes | 9903 | -€1,059 | -€2,239 | -€1,180 | -111% |
| Profit (loss) for the period | 9904 | -€1,059 | -€2,239 | -€1,180 | -111% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,059 | -€2,239 | -€1,180 | -111% |
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.