JEPSON POWER GROUP: what changed
What changed
JEPSON POWER GROUP
NACE 46.620, Wholesale of machine tools
filed annual accounts (NBB)
Net result for the year
-€90,811
2024 · -€33,875-€56,936
Equity
€1.9m
2024 · €2.0m-€90,811
Cash
€7,494
2024 · €497+€6,997
Balance sheet total
€4.9m
2024 · €4.7m+€238,944
Largest movements
Assets
- Receivables within one year +€241,842
up €241,842 (+5.2%), from €4.6m to €4.9m
of which Trade receivables: +€231,433
Equity and liabilities
- Current portion of long-term debt +€380,000
new in 2025: €380,000
- Short-term financial debts -€125,002
no longer reported in 2025 (was €125,002)
- Profit (loss) carried forward -€90,811
down €90,811 (-9.2%), from €991,994 to €901,183
- Other debts +€68,958
up €68,958 (+16.1%), from €427,425 to €496,384
Income statement
- Gross operating margin -€53,399
down €53,399, from €35,290 to -€18,109
- Financial income -€18,599
down €18,599 (-98.9%), from €18,810 to €211
- Taxes -€8,633
down €8,633 (-51.3%), from €16,819 to €8,186
- Financial charges -€4,922
down €4,922 (-8.4%), from €58,370 to €53,448
- Depreciation -€1,084
down €1,084 (-9.7%), from €11,179 to €10,095
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€33,875
Gross operating margin
-€53,399
Depreciation
+€1,084
Other operating charges
+€423
Financial income
-€18,599
Financial charges
+€4,922
Taxes
+€8,633
Result 2025
-€90,811
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€248,001
Investment
€0
Financing
+€254,998
Cash 2024
€497
From operations (derived)
-€248,001
Net result for the year
-€90,811
Depreciation
+€10,095
Receivables within one year
-€241,842
Deferred charges and accrued income
-€200
Trade debts
+€21,081
Tax, wage and social debts
-€15,282
Other debts
+€68,958
Financing
+€254,998
Current portion of long-term debt
+€380,000
Short-term financial debts
-€125,002
Cash 2025
€7,494
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,677,790 | €4,916,734 | +€238,944 | +5.1% |
| Fixed assets | 21/28 | €66,379 | €56,284 | -€10,095 | -15.2% |
| Tangible fixed assets | 22/27 | €40,379 | €30,284 | -€10,095 | -25.0% |
| Furniture and vehicles | 24 | €40,379 | €30,284 | -€10,095 | -25.0% |
| Financial fixed assets | 28 | €26,000 | €26,000 | = | 0.0% |
| Current assets | 29/58 | €4,611,411 | €4,860,449 | +€249,039 | +5.4% |
| Amounts receivable within one year | 40/41 | €4,610,438 | €4,852,279 | +€241,842 | +5.2% |
| Trade receivables | 40 | €4,591,517 | €4,822,951 | +€231,433 | +5.0% |
| Other amounts receivable | 41 | €18,920 | €29,329 | +€10,408 | +55.0% |
| Cash at bank and in hand | 54/58 | €497 | €7,494 | +€6,997 | +1,409% |
| Deferred charges and accrued income | 490/1 | €476 | €676 | +€200 | +41.9% |
| Total equity and liabilities | 10/49 | €4,677,790 | €4,916,734 | +€238,944 | +5.1% |
| Equity | 10/15 | €1,962,848 | €1,872,036 | -€90,811 | -4.6% |
| Contributions | 10/11 | €309,867 | €309,867 | = | 0.0% |
| Capital | 10 | €309,867 | €309,867 | = | 0.0% |
| Issued capital | 100 | €309,867 | €309,867 | = | 0.0% |
| Reserves | 13 | €660,987 | €660,987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,987 | €30,987 | = | 0.0% |
| Legal reserve | 130 | €30,987 | €30,987 | = | 0.0% |
| Distributable reserves | 133 | €630,000 | €630,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €991,994 | €901,183 | -€90,811 | -9.2% |
| Amounts payable | 17/49 | €2,714,942 | €3,044,698 | +€329,756 | +12.1% |
| Amounts payable within one year | 42/48 | €2,714,942 | €3,044,698 | +€329,756 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | - | €380,000 | +€380,000 | |
| Financial debts | 43 | €125,002 | - | -€125,002 | |
| Credit institutions | 430/8 | €125,002 | - | -€125,002 | |
| Trade debts | 44 | €2,129,138 | €2,150,219 | +€21,081 | +1.0% |
| Suppliers | 440/4 | €2,129,138 | €2,150,219 | +€21,081 | +1.0% |
| Taxes, remuneration and social security | 45 | €33,377 | €18,095 | -€15,282 | -45.8% |
| Taxes | 450/3 | €33,377 | €18,095 | -€15,282 | -45.8% |
| Other amounts payable | 47/48 | €427,425 | €496,384 | +€68,958 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,179 | €10,095 | -€1,084 | -9.7% |
| Other operating charges | 640/8 | €1,607 | €1,184 | -€423 | -26.3% |
| Gross operating margin | 9900 | €35,290 | -€18,109 | -€53,399 | |
| Operating profit (loss) | 9901 | €22,504 | -€29,388 | -€51,892 | |
| Financial income | 75/76B | €18,810 | €211 | -€18,599 | -98.9% |
| Recurring financial income | 75 | €18,810 | €211 | -€18,599 | -98.9% |
| Financial charges | 65/66B | €58,370 | €53,448 | -€4,922 | -8.4% |
| Recurring financial charges | 65 | €58,370 | €53,448 | -€4,922 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,056 | -€82,625 | -€65,569 | -384% |
| Income taxes | 67/77 | €16,819 | €8,186 | -€8,633 | -51.3% |
| Profit (loss) for the period | 9904 | -€33,875 | -€90,811 | -€56,936 | -168% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,875 | -€90,811 | -€56,936 | -168% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.