JaPa Couriers: 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.
JaPa Couriers
Largest movements
- Cash -€17,357
down €17,357 (-53.6%), from €32,370 to €15,013
mainly Contributions, distributions and other (-€42,436) and Trade debts (-€4,449)
- Receivables within one year -€11,843
down €11,843 (-50.1%), from €23,617 to €11,774
of which Trade receivables: -€12,449
- Intangible fixed assets -€1,700
down €1,700 (-32.1%), from €5,304 to €3,604
- Tangible fixed assets +€885
up €885 (+74.2%), from €1,193 to €2,078
- Profit (loss) carried forward -€36,239
down €36,239 (-93.5%), from €38,740 to €2,501
- Other debts +€6,873
up €6,873 (+3,003%), from €229 to €7,102
- Trade debts -€4,449
no longer reported in 2025 (was €4,449)
- Tax, wage and social debts +€3,801
up €3,801 (+62.7%), from €6,066 to €9,867
- Gross operating margin -€20,221
down €20,221 (-60.8%), from €33,233 to €13,013
- Taxes -€5,425
down €5,425 (-71.1%), from €7,625 to €2,200
- Depreciation +€1,003
up €1,003 (+38.5%), from €2,607 to €3,610
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 | €62,484 | €32,470 | -€30,014 | -48.0% |
| Fixed assets | 21/28 | €6,497 | €5,682 | -€815 | -12.5% |
| Intangible fixed assets | 21 | €5,304 | €3,604 | -€1,700 | -32.1% |
| Tangible fixed assets | 22/27 | €1,193 | €2,078 | +€885 | +74.2% |
| Furniture and vehicles | 24 | €1,193 | €2,078 | +€885 | +74.2% |
| Current assets | 29/58 | €55,987 | €26,787 | -€29,199 | -52.2% |
| Amounts receivable within one year | 40/41 | €23,617 | €11,774 | -€11,843 | -50.1% |
| Trade receivables | 40 | €23,617 | €11,168 | -€12,449 | -52.7% |
| Other amounts receivable | 41 | - | €607 | +€607 | |
| Cash at bank and in hand | 54/58 | €32,370 | €15,013 | -€17,357 | -53.6% |
| Total equity and liabilities | 10/49 | €62,484 | €32,470 | -€30,014 | -48.0% |
| Equity | 10/15 | €51,740 | €15,501 | -€36,239 | -70.0% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Contributions outside capital | 11 | €13,000 | €13,000 | = | 0.0% |
| Other | 1109/19 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,740 | €2,501 | -€36,239 | -93.5% |
| Amounts payable | 17/49 | €10,744 | €16,969 | +€6,225 | +57.9% |
| Amounts payable within one year | 42/48 | €10,744 | €16,969 | +€6,225 | +57.9% |
| Trade debts | 44 | €4,449 | - | -€4,449 | |
| Suppliers | 440/4 | €4,449 | - | -€4,449 | |
| Taxes, remuneration and social security | 45 | €6,066 | €9,867 | +€3,801 | +62.7% |
| Taxes | 450/3 | €6,066 | €9,867 | +€3,801 | +62.7% |
| Other amounts payable | 47/48 | €229 | €7,102 | +€6,873 | +3,003% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,607 | €3,610 | +€1,003 | +38.5% |
| Other operating charges | 640/8 | €1,107 | €865 | -€242 | -21.9% |
| Gross operating margin | 9900 | €33,233 | €13,013 | -€20,221 | -60.8% |
| Operating profit (loss) | 9901 | €29,520 | €8,538 | -€20,982 | -71.1% |
| Financial charges | 65/66B | €74 | €141 | +€66 | +89.5% |
| Recurring financial charges | 65 | €74 | €141 | +€66 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | €29,446 | €8,398 | -€21,048 | -71.5% |
| Income taxes | 67/77 | €7,625 | €2,200 | -€5,425 | -71.1% |
| Profit (loss) for the period | 9904 | €21,821 | €6,198 | -€15,623 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,821 | €6,198 | -€15,623 | -71.6% |
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 29 October 2026 via checked.be.