Jap.io: 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.
Jap.io
Largest movements
- Cash +€7,452
up €7,452 (+12.5%), from €59,571 to €67,023
mainly Net result for the year (+€20,918) and Receivables within one year (+€2,108)
- Deferred charges and accrued income +€3,613
up €3,613 (+31,977%), from €11 to €3,625
- Receivables within one year -€2,108
down €2,108 (-95.3%), from €2,212 to €104
of which Trade receivables: -€2,212
- Tangible fixed assets -€1,060
down €1,060 (-30.3%), from €3,494 to €2,434
- Profit (loss) carried forward +€20,918
up €20,918 (+49.5%), from €42,290 to €63,208
- Tax, wage and social debts -€10,932
down €10,932 (-100%), from €10,932 to €0
- Trade debts -€1,063
down €1,063 (-54.8%), from €1,938 to €875
- Other debts -€1,026
down €1,026 (-14.4%), from €7,129 to €6,103
- Gross operating margin -€15,198
down €15,198 (-35.2%), from €43,136 to €27,938
- Taxes -€5,036
down €5,036 (-46.1%), from €10,932 to €5,896
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 | €65,288 | €73,186 | +€7,898 | +12.1% |
| Fixed assets | 21/28 | €3,494 | €2,434 | -€1,060 | -30.3% |
| Tangible fixed assets | 22/27 | €3,494 | €2,434 | -€1,060 | -30.3% |
| Furniture and vehicles | 24 | €3,494 | €2,434 | -€1,060 | -30.3% |
| Current assets | 29/58 | €61,795 | €70,752 | +€8,957 | +14.5% |
| Amounts receivable within one year | 40/41 | €2,212 | €104 | -€2,108 | -95.3% |
| Trade receivables | 40 | €2,212 | €0 | -€2,212 | -100% |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Cash at bank and in hand | 54/58 | €59,571 | €67,023 | +€7,452 | +12.5% |
| Deferred charges and accrued income | 490/1 | €11 | €3,625 | +€3,613 | +31,977% |
| Total equity and liabilities | 10/49 | €65,288 | €73,186 | +€7,898 | +12.1% |
| Equity | 10/15 | €45,290 | €66,208 | +€20,918 | +46.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,290 | €63,208 | +€20,918 | +49.5% |
| Amounts payable | 17/49 | €19,998 | €6,978 | -€13,021 | -65.1% |
| Amounts payable within one year | 42/48 | €19,998 | €6,978 | -€13,021 | -65.1% |
| Trade debts | 44 | €1,938 | €875 | -€1,063 | -54.8% |
| Suppliers | 440/4 | €1,938 | €875 | -€1,063 | -54.8% |
| Taxes, remuneration and social security | 45 | €10,932 | €0 | -€10,932 | -100% |
| Taxes | 450/3 | €10,932 | €0 | -€10,932 | -100% |
| Other amounts payable | 47/48 | €7,129 | €6,103 | -€1,026 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €1,060 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €19 | +€19 | |
| Gross operating margin | 9900 | €43,136 | €27,938 | -€15,198 | -35.2% |
| Operating profit (loss) | 9901 | €42,076 | €26,859 | -€15,217 | -36.2% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €42,032 | €26,814 | -€15,219 | -36.2% |
| Income taxes | 67/77 | €10,932 | €5,896 | -€5,036 | -46.1% |
| Profit (loss) for the period | 9904 | €31,100 | €20,918 | -€10,182 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,100 | €20,918 | -€10,182 | -32.7% |
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 13 October 2026 via checked.be.