Jepla!: 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.
Jepla!
Largest movements
- Financial fixed assets +€40,000
new in 2025: €40,000
- Receivables after one year -€40,000
down €40,000 (-100%), from €40,000 to €0
- Tangible fixed assets -€31,086
down €31,086 (-3.9%), from €801,515 to €770,429
of which Land and buildings: -€32,079
- Deferred charges and accrued income -€27,668
down €27,668 (-97.4%), from €28,398 to €729
- Debts after one year -€23,715
down €23,715 (-3.4%), from €706,694 to €682,979
- Profit (loss) carried forward -€16,568
down €16,568 (-149%), from -€11,138 to -€27,706
- Trade debts -€12,614
down €12,614 (-48.4%), from €26,058 to €13,444
- Other debts -€12,458
down €12,458 (-30.2%), from €41,235 to €28,776
- Depreciation +€28,757
up €28,757 (+633%), from €4,541 to €33,298
- Financial charges +€11,957
up €11,957 (+316%), from €3,785 to €15,742
- Gross operating margin -€4,344
down €4,344 (-11.2%), from €38,700 to €34,356
- Financial income -€1,441
down €1,441 (-88.3%), from €1,633 to €192
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 | €880,134 | €822,748 | -€57,387 | -6.5% |
| Fixed assets | 21/28 | €801,515 | €810,429 | +€8,914 | +1.1% |
| Tangible fixed assets | 22/27 | €801,515 | €770,429 | -€31,086 | -3.9% |
| Land and buildings | 22 | €800,525 | €768,446 | -€32,079 | -4.0% |
| Plant, machinery and equipment | 23 | €0 | €1,179 | +€1,179 | |
| Furniture and vehicles | 24 | €990 | €804 | -€186 | -18.8% |
| Financial fixed assets | 28 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €78,619 | €12,319 | -€66,301 | -84.3% |
| Amounts receivable after more than one year | 29 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 291 | €40,000 | €0 | -€40,000 | -100% |
| Amounts receivable within one year | 40/41 | €9,613 | €4,538 | -€5,075 | -52.8% |
| Trade receivables | 40 | €8,001 | €4,538 | -€3,463 | -43.3% |
| Other amounts receivable | 41 | €1,612 | €0 | -€1,612 | -100% |
| Cash at bank and in hand | 54/58 | €609 | €7,052 | +€6,443 | +1,059% |
| Deferred charges and accrued income | 490/1 | €28,398 | €729 | -€27,668 | -97.4% |
| Total equity and liabilities | 10/49 | €880,134 | €822,748 | -€57,387 | -6.5% |
| Equity | 10/15 | €69,422 | €52,854 | -€16,568 | -23.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,360 | €74,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,500 | €72,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,138 | -€27,706 | -€16,568 | -149% |
| Amounts payable | 17/49 | €810,713 | €769,894 | -€40,818 | -5.0% |
| Amounts payable after more than one year | 17 | €706,694 | €682,979 | -€23,715 | -3.4% |
| Financial debts | 170/4 | €706,694 | €682,979 | -€23,715 | -3.4% |
| Amounts payable within one year | 42/48 | €104,019 | €86,915 | -€17,104 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €23,280 | €23,715 | +€434 | +1.9% |
| Trade debts | 44 | €26,058 | €13,444 | -€12,614 | -48.4% |
| Suppliers | 440/4 | €26,058 | €13,444 | -€12,614 | -48.4% |
| Taxes, remuneration and social security | 45 | €13,446 | €20,980 | +€7,534 | +56.0% |
| Taxes | 450/3 | €8,821 | €20,980 | +€12,159 | +138% |
| Remuneration and social security | 454/9 | €4,625 | €0 | -€4,625 | -100% |
| Other amounts payable | 47/48 | €41,235 | €28,776 | -€12,458 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,541 | €33,298 | +€28,757 | +633% |
| Other operating charges | 640/8 | €1,661 | €1,657 | -€5 | -0.3% |
| Non-recurring operating charges | 66A | €20,747 | €244 | -€20,504 | -98.8% |
| Gross operating margin | 9900 | €38,700 | €34,356 | -€4,344 | -11.2% |
| Operating profit (loss) | 9901 | €11,750 | -€842 | -€12,593 | |
| Financial income | 75/76B | €1,633 | €192 | -€1,441 | -88.3% |
| Recurring financial income | 75 | €1,633 | €192 | -€1,441 | -88.3% |
| Financial charges | 65/66B | €3,785 | €15,742 | +€11,957 | +316% |
| Recurring financial charges | 65 | €3,785 | €15,742 | +€11,957 | +316% |
| Profit (loss) for the period before taxes | 9903 | €9,599 | -€16,392 | -€25,991 | |
| Income taxes | 67/77 | €406 | €176 | -€230 | -56.6% |
| Profit (loss) for the period | 9904 | €9,192 | -€16,568 | -€25,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,192 | -€16,568 | -€25,761 |
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 16 October 2026 via checked.be.