Jepinvest: what changed
Jepinvest
Largest movements
- Stocks and contracts -€913,381
down €913,381 (-100%), from €913,381 to €0
- Cash -€116,148
down €116,148 (-91.5%), from €126,916 to €10,768
mainly Other debts (-€849,288) and Accrued charges and deferred income (-€295,516)
- Receivables within one year +€12,400
new in 2026: €12,400
- Other debts -€849,288
down €849,288 (-100%), from €849,288 to €0
- Accrued charges and deferred income -€295,516
down €295,516 (-100%), from €295,516 to €0
- Profit (loss) carried forward +€115,379
up €115,379 (+98.5%), from -€117,127 to -€1,747
- Trade debts +€12,296
up €12,296 (+5,602%), from €220 to €12,515
- Gross operating margin +€125,150
up €125,150 (+1,519%), from €8,238 to €133,388
- Financial charges -€43,397
down €43,397 (-77.9%), from €55,717 to €12,319
- Other operating charges +€3,606
up €3,606 (+173%), from €2,083 to €5,689
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,040,297 | €23,168 | -€1.0m | -97.8% |
| Current assets | 29/58 | €1,040,297 | €23,168 | -€1.0m | -97.8% |
| Stocks and contracts in progress | 3 | €913,381 | €0 | -€913,381 | -100% |
| Stocks | 30/36 | €913,381 | €0 | -€913,381 | -100% |
| Amounts receivable within one year | 40/41 | - | €12,400 | +€12,400 | |
| Other amounts receivable | 41 | - | €12,400 | +€12,400 | |
| Cash at bank and in hand | 54/58 | €126,916 | €10,768 | -€116,148 | -91.5% |
| Total equity and liabilities | 10/49 | €1,040,297 | €23,168 | -€1.0m | -97.8% |
| Equity | 10/15 | -€104,727 | €10,653 | +€115,379 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,127 | -€1,747 | +€115,379 | +98.5% |
| Amounts payable | 17/49 | €1,145,024 | €12,515 | -€1.1m | -98.9% |
| Amounts payable within one year | 42/48 | €849,507 | €12,515 | -€836,992 | -98.5% |
| Trade debts | 44 | €220 | €12,515 | +€12,296 | +5,602% |
| Suppliers | 440/4 | €220 | €12,515 | +€12,296 | +5,602% |
| Other amounts payable | 47/48 | €849,288 | €0 | -€849,288 | -100% |
| Accrued charges and deferred income | 492/3 | €295,516 | €0 | -€295,516 | -100% |
| Other operating charges | 640/8 | €2,083 | €5,689 | +€3,606 | +173% |
| Gross operating margin | 9900 | €8,238 | €133,388 | +€125,150 | +1,519% |
| Operating profit (loss) | 9901 | €6,154 | €127,699 | +€121,544 | +1,975% |
| Financial charges | 65/66B | €55,717 | €12,319 | -€43,397 | -77.9% |
| Recurring financial charges | 65 | €55,717 | €12,319 | -€43,397 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,562 | €115,379 | +€164,942 | |
| Profit (loss) for the period | 9904 | -€49,562 | €115,379 | +€164,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,562 | €115,379 | +€164,942 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.