JAPANTWERP: 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.
JAPANTWERP
Largest movements
- Receivables within one year -€6,516
down €6,516 (-97.5%), from €6,681 to €165
of which Other amounts receivable: -€4,225
- Cash +€2,793
up €2,793 (+344%), from €811 to €3,604
mainly Receivables within one year (+€6,516) and Depreciation (+€484)
- Tangible fixed assets -€484
down €484 (-91.8%), from €527 to €43
of which Plant, machinery and equipment: -€484
- Trade debts -€2,277
down €2,277 (-18.4%), from €12,370 to €10,093
- Profit (loss) carried forward -€1,859
down €1,859 (-1.1%), from -€175,424 to -€177,283
- Gross operating margin +€7,454
up €7,454 (+77.5%), from -€9,615 to -€2,161
- Financial income -€2,100
down €2,100 (-55.2%), from €3,805 to €1,705
of which Non-recurring financial income: -€2,099
- Other operating charges -€1,714
down €1,714 (-67.6%), from €2,537 to €823
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 | €8,020 | €3,813 | -€4,207 | -52.5% |
| Fixed assets | 21/28 | €527 | €43 | -€484 | -91.8% |
| Tangible fixed assets | 22/27 | €527 | €43 | -€484 | -91.8% |
| Plant, machinery and equipment | 23 | €527 | €43 | -€484 | -91.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €7,493 | €3,769 | -€3,723 | -49.7% |
| Amounts receivable within one year | 40/41 | €6,681 | €165 | -€6,516 | -97.5% |
| Trade receivables | 40 | €2,292 | €0 | -€2,292 | -100% |
| Other amounts receivable | 41 | €4,390 | €165 | -€4,225 | -96.2% |
| Cash at bank and in hand | 54/58 | €811 | €3,604 | +€2,793 | +344% |
| Total equity and liabilities | 10/49 | €8,020 | €3,813 | -€4,207 | -52.5% |
| Equity | 10/15 | -€25,424 | -€27,283 | -€1,859 | -7.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,424 | -€177,283 | -€1,859 | -1.1% |
| Amounts payable | 17/49 | €33,444 | €31,096 | -€2,348 | -7.0% |
| Amounts payable within one year | 42/48 | €33,378 | €31,096 | -€2,282 | -6.8% |
| Trade debts | 44 | €12,370 | €10,093 | -€2,277 | -18.4% |
| Suppliers | 440/4 | €12,370 | €10,093 | -€2,277 | -18.4% |
| Taxes, remuneration and social security | 45 | €1,570 | €1,570 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,570 | €1,570 | = | 0.0% |
| Other amounts payable | 47/48 | €19,438 | €19,433 | -€5 | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €484 | -€26 | -5.2% |
| Other operating charges | 640/8 | €2,537 | €823 | -€1,714 | -67.6% |
| Gross operating margin | 9900 | -€9,615 | -€2,161 | +€7,454 | +77.5% |
| Operating profit (loss) | 9901 | -€12,663 | -€3,468 | +€9,195 | +72.6% |
| Financial income | 75/76B | €3,805 | €1,705 | -€2,100 | -55.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Non-recurring financial income | 76B | €3,804 | €1,705 | -€2,099 | -55.2% |
| Financial charges | 65/66B | €123 | €97 | -€26 | -21.2% |
| Recurring financial charges | 65 | €123 | €97 | -€26 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,981 | -€1,859 | +€7,122 | +79.3% |
| Profit (loss) for the period | 9904 | -€8,981 | -€1,859 | +€7,122 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,981 | -€1,859 | +€7,122 | +79.3% |
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 23 October 2026 via checked.be.