JEPSOUNY: 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.
JEPSOUNY
Largest movements
- Cash -€16,567
down €16,567 (-68.8%), from €24,089 to €7,522
mainly Tax, wage and social debts (-€15,148) and Advances received (-€5,027)
- Receivables within one year -€5,859
down €5,859 (-68.6%), from €8,545 to €2,686
of which Trade receivables: -€5,859
- Tax, wage and social debts -€15,148
down €15,148 (-94.9%), from €15,971 to €822
of which Remuneration and social security: -€14,700
- Advances received -€5,027
no longer reported in 2022 (was €5,027)
- Profit (loss) carried forward -€1,957
down €1,957 (-44.6%), from €4,393 to €2,435
- Trade debts -€1,372
down €1,372 (-51.7%), from €2,651 to €1,279
- Other debts +€879
up €879 (+61.4%), from €1,432 to €2,311
- Gross operating margin -€6,108
down €6,108, from €4,790 to -€1,318
- Taxes -€822
no longer reported in 2022 (was €822)
- Depreciation -€164
down €164 (-45.3%), from €363 to €198
- Other operating charges +€86
up €86 (+36.5%), from €235 to €321
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,833 | €10,208 | -€22,624 | -68.9% |
| Formation expenses | 20 | €198 | - | -€198 | |
| Current assets | 29/58 | €32,634 | €10,208 | -€22,426 | -68.7% |
| Amounts receivable within one year | 40/41 | €8,545 | €2,686 | -€5,859 | -68.6% |
| Trade receivables | 40 | €6,593 | €734 | -€5,859 | -88.9% |
| Other amounts receivable | 41 | €1,952 | €1,952 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,089 | €7,522 | -€16,567 | -68.8% |
| Total equity and liabilities | 10/49 | €32,833 | €10,208 | -€22,624 | -68.9% |
| Equity | 10/15 | €7,753 | €5,795 | -€1,957 | -25.2% |
| Contributions | 10/11 | €3,300 | €3,300 | = | 0.0% |
| Reserves | 13 | €60 | €60 | = | 0.0% |
| Distributable reserves | 133 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,393 | €2,435 | -€1,957 | -44.6% |
| Amounts payable | 17/49 | €25,080 | €4,413 | -€20,667 | -82.4% |
| Amounts payable within one year | 42/48 | €25,080 | €4,413 | -€20,667 | -82.4% |
| Trade debts | 44 | €2,651 | €1,279 | -€1,372 | -51.7% |
| Suppliers | 440/4 | €2,651 | €1,279 | -€1,372 | -51.7% |
| Advances received on contracts in progress | 46 | €5,027 | - | -€5,027 | |
| Taxes, remuneration and social security | 45 | €15,971 | €822 | -€15,148 | -94.9% |
| Taxes | 450/3 | €1,271 | €822 | -€448 | -35.3% |
| Remuneration and social security | 454/9 | €14,700 | - | -€14,700 | |
| Other amounts payable | 47/48 | €1,432 | €2,311 | +€879 | +61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €198 | -€164 | -45.3% |
| Other operating charges | 640/8 | €235 | €321 | +€86 | +36.5% |
| Gross operating margin | 9900 | €4,790 | -€1,318 | -€6,108 | |
| Operating profit (loss) | 9901 | €4,192 | -€1,837 | -€6,029 | |
| Financial charges | 65/66B | €120 | €120 | = | 0.0% |
| Recurring financial charges | 65 | €120 | €120 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,072 | -€1,957 | -€6,029 | |
| Income taxes | 67/77 | €822 | - | -€822 | |
| Profit (loss) for the period | 9904 | €3,250 | -€1,957 | -€5,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,250 | -€1,957 | -€5,207 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.