JAPIE: 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.
JAPIE
Largest movements
- Tangible fixed assets +€8,007
up €8,007 (+526%), from €1,521 to €9,528
- Cash +€1,198
up €1,198 (+20.8%), from €5,770 to €6,968
mainly Other debts (+€8,742) and Net result for the year (+€1,748)
- Receivables within one year -€225
down €225 (-37.0%), from €608 to €383
of which Other amounts receivable: -€510
- Other debts +€8,742
new in 2025: €8,742
- Current portion of long-term debt -€2,579
no longer reported in 2025 (was €2,579)
- Reserves +€1,279
new in 2025: €1,279
- Tax, wage and social debts +€696
new in 2025: €696
- Profit (loss) carried forward +€469
no longer reported in 2025 (was -€469)
- Depreciation -€1,124
down €1,124 (-69.5%), from €1,617 to €493
- Gross operating margin +€1,001
up €1,001 (+9.6%), from €10,427 to €11,428
- Financial charges -€559
down €559 (-54.9%), from €1,019 to €460
- Other operating charges +€275
up €275 (+3.3%), from €8,269 to €8,544
- Taxes +€183
new in 2025: €183
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 | €11,138 | €20,119 | +€8,980 | +80.6% |
| Fixed assets | 21/28 | €1,521 | €9,528 | +€8,007 | +526% |
| Tangible fixed assets | 22/27 | €1,521 | €9,528 | +€8,007 | +526% |
| Other tangible fixed assets | 26 | €1,521 | €9,528 | +€8,007 | +526% |
| Current assets | 29/58 | €9,617 | €10,590 | +€973 | +10.1% |
| Amounts receivable within one year | 40/41 | €608 | €383 | -€225 | -37.0% |
| Trade receivables | 40 | €97 | €383 | +€285 | +294% |
| Other amounts receivable | 41 | €510 | - | -€510 | |
| Cash at bank and in hand | 54/58 | €5,770 | €6,968 | +€1,198 | +20.8% |
| Deferred charges and accrued income | 490/1 | €3,240 | €3,240 | = | 0.0% |
| Total equity and liabilities | 10/49 | €11,138 | €20,119 | +€8,980 | +80.6% |
| Equity | 10/15 | €1,531 | €3,279 | +€1,748 | +114% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €1,279 | +€1,279 | |
| Distributable reserves | 133 | - | €1,279 | +€1,279 | |
| Profit (loss) carried forward | 14 | -€469 | - | +€469 | |
| Amounts payable | 17/49 | €9,607 | €16,839 | +€7,232 | +75.3% |
| Amounts payable within one year | 42/48 | €9,607 | €16,839 | +€7,232 | +75.3% |
| Current portion of amounts payable after more than one year | 42 | €2,579 | - | -€2,579 | |
| Trade debts | 44 | €7,028 | €7,401 | +€373 | +5.3% |
| Suppliers | 440/4 | €7,028 | €7,401 | +€373 | +5.3% |
| Taxes, remuneration and social security | 45 | - | €696 | +€696 | |
| Taxes | 450/3 | - | €696 | +€696 | |
| Other amounts payable | 47/48 | - | €8,742 | +€8,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €493 | -€1,124 | -69.5% |
| Other operating charges | 640/8 | €8,269 | €8,544 | +€275 | +3.3% |
| Gross operating margin | 9900 | €10,427 | €11,428 | +€1,001 | +9.6% |
| Operating profit (loss) | 9901 | €541 | €2,391 | +€1,850 | +342% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.7% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.7% |
| Financial charges | 65/66B | €1,019 | €460 | -€559 | -54.9% |
| Recurring financial charges | 65 | €1,019 | €460 | -€559 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | -€469 | €1,931 | +€2,400 | |
| Income taxes | 67/77 | - | €183 | +€183 | |
| Profit (loss) for the period | 9904 | -€469 | €1,748 | +€2,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€469 | €1,748 | +€2,217 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.