JEPSON: what changed
Two fiscal 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.
JEPSON
Largest movements
- Cash -€315
down €315 (-7.1%), from €4,407 to €4,093
mainly Net result for the year (-€4,467) and Deferred charges and accrued income (-€4)
- Profit (loss) carried forward -€4,467
down €4,467 (-39.8%), from -€11,211 to -€15,678
- Other debts +€3,648
up €3,648 (+37.9%), from €9,628 to €13,276
- Trade debts +€375
new in 2025: €375
- Accrued charges and deferred income +€134
up €134 (+209.8%), from €64 to €198
- Other operating charges +€934
up €934 (+1464.6%), from €64 to €998
- Gross operating margin -€870
down €870 (-40.9%), from -€2,127 to -€2,996
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.
Cash bridge derived
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 | €4,981 | €4,671 | -€310 | -6.2% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €4,806 | €4,496 | -€310 | -6.5% |
| Cash at bank and in hand | 54/58 | €4,407 | €4,093 | -€315 | -7.1% |
| Deferred charges and accrued income | 490/1 | €399 | €404 | +€4 | +1.1% |
| Total equity and liabilities | 10/49 | €4,981 | €4,671 | -€310 | -6.2% |
| Equity | 10/15 | -€4,711 | -€9,178 | -€4,467 | -94.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Outside capital | 11 | €6,500 | €6,500 | = | 0.0% |
| Other | 1109/19 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,211 | -€15,678 | -€4,467 | -39.8% |
| Amounts payable | 17/49 | €9,692 | €13,849 | +€4,157 | +42.9% |
| Amounts payable within one year | 42/48 | €9,628 | €13,651 | +€4,023 | +41.8% |
| Trade debts | 44 | - | €375 | +€375 | |
| Suppliers | 440/4 | - | €375 | +€375 | |
| Other amounts payable | 47/48 | €9,628 | €13,276 | +€3,648 | +37.9% |
| Accrued charges and deferred income | 492/3 | €64 | €198 | +€134 | +209.8% |
| Other operating charges | 640/8 | €64 | €998 | +€934 | +1464.6% |
| Gross operating margin | 9900 | -€2,127 | -€2,996 | -€870 | -40.9% |
| Operating profit (loss) | 9901 | -€2,190 | -€3,995 | -€1,804 | -82.4% |
| Financial charges | 65/66B | €479 | €473 | -€7 | -1.4% |
| Recurring financial charges | 65 | €479 | €473 | -€7 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,670 | -€4,467 | -€1,798 | -67.3% |
| Profit (loss) for the period | 9904 | -€2,670 | -€4,467 | -€1,798 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,670 | -€4,467 | -€1,798 | -67.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.