JIPRO: what changed
JIPRO
Largest movements
- Cash -€47,057
down €47,057 (-82.7%), from €56,894 to €9,838
mainly Contributions, distributions and other (-€80,000) and Debts after one year (-€49,845)
- Tangible fixed assets -€42,013
down €42,013 (-15.5%), from €271,284 to €229,271
of which Plant, machinery and equipment: -€27,877
- Stocks and contracts +€26,500
new in 2025: €26,500
- Current investments -€26,500
down €26,500 (-26.5%), from €100,000 to €73,500
- Receivables within one year +€13,742
up €13,742 (+34.1%), from €40,303 to €54,045
of which Trade receivables: +€7,317
- Debts after one year -€49,845
down €49,845 (-21.1%), from €235,994 to €186,149
- Reserves -€42,437
down €42,437 (-19.8%), from €214,721 to €172,283
- Current portion of long-term debt +€18,555
new in 2025: €18,555
- Staff costs +€20,538
up €20,538 (+401%), from €5,120 to €25,658
- Financial charges +€15,385
up €15,385 (+343%), from €4,487 to €19,872
- Gross operating margin +€14,916
up €14,916 (+11.9%), from €125,212 to €140,128
- Taxes -€9,445
down €9,445 (-45.7%), from €20,673 to €11,227
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,887 | €394,559 | -€75,328 | -16.0% |
| Fixed assets | 21/28 | €272,689 | €230,676 | -€42,013 | -15.4% |
| Tangible fixed assets | 22/27 | €271,284 | €229,271 | -€42,013 | -15.5% |
| Land and buildings | 22 | €185,819 | €174,924 | -€10,895 | -5.9% |
| Plant, machinery and equipment | 23 | €64,996 | €37,118 | -€27,877 | -42.9% |
| Furniture and vehicles | 24 | €4,287 | €3,184 | -€1,103 | -25.7% |
| Other tangible fixed assets | 26 | €16,182 | €14,045 | -€2,137 | -13.2% |
| Financial fixed assets | 28 | €1,405 | €1,405 | = | 0.0% |
| Current assets | 29/58 | €197,198 | €163,883 | -€33,315 | -16.9% |
| Stocks and contracts in progress | 3 | - | €26,500 | +€26,500 | |
| Stocks | 30/36 | - | €26,500 | +€26,500 | |
| Amounts receivable within one year | 40/41 | €40,303 | €54,045 | +€13,742 | +34.1% |
| Trade receivables | 40 | €33,652 | €40,969 | +€7,317 | +21.7% |
| Other amounts receivable | 41 | €6,651 | €13,076 | +€6,425 | +96.6% |
| Current investments | 50/53 | €100,000 | €73,500 | -€26,500 | -26.5% |
| Cash at bank and in hand | 54/58 | €56,894 | €9,838 | -€47,057 | -82.7% |
| Total equity and liabilities | 10/49 | €469,887 | €394,559 | -€75,328 | -16.0% |
| Equity | 10/15 | €214,721 | €172,283 | -€42,437 | -19.8% |
| Reserves | 13 | €214,721 | €172,283 | -€42,437 | -19.8% |
| Distributable reserves | 133 | €214,721 | €172,283 | -€42,437 | -19.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €255,166 | €222,276 | -€32,891 | -12.9% |
| Amounts payable after more than one year | 17 | €235,994 | €186,149 | -€49,845 | -21.1% |
| Financial debts | 170/4 | €235,994 | €186,149 | -€49,845 | -21.1% |
| Amounts payable within one year | 42/48 | €19,172 | €36,126 | +€16,954 | +88.4% |
| Current portion of amounts payable after more than one year | 42 | - | €18,555 | +€18,555 | |
| Trade debts | 44 | €2,098 | €4,576 | +€2,478 | +118% |
| Suppliers | 440/4 | €2,098 | €4,576 | +€2,478 | +118% |
| Taxes, remuneration and social security | 45 | €16,440 | €12,995 | -€3,445 | -21.0% |
| Taxes | 450/3 | €15,876 | €12,995 | -€2,881 | -18.1% |
| Remuneration and social security | 454/9 | €563 | €0 | -€563 | -100% |
| Other amounts payable | 47/48 | €635 | €0 | -€635 | -100% |
| Remuneration, social security and pensions | 62 | €5,120 | €25,658 | +€20,538 | +401% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,284 | €45,020 | +€735 | +1.7% |
| Other operating charges | 640/8 | €1,370 | €1,839 | +€469 | +34.3% |
| Gross operating margin | 9900 | €125,212 | €140,128 | +€14,916 | +11.9% |
| Operating profit (loss) | 9901 | €74,438 | €67,611 | -€6,826 | -9.2% |
| Financial income | 75/76B | €722 | €1,051 | +€329 | +45.5% |
| Recurring financial income | 75 | €722 | €1,051 | +€329 | +45.5% |
| Financial charges | 65/66B | €4,487 | €19,872 | +€15,385 | +343% |
| Recurring financial charges | 65 | €4,487 | €19,872 | +€15,385 | +343% |
| Profit (loss) for the period before taxes | 9903 | €70,673 | €48,790 | -€21,882 | -31.0% |
| Income taxes | 67/77 | €20,673 | €11,227 | -€9,445 | -45.7% |
| Profit (loss) for the period | 9904 | €50,000 | €37,563 | -€12,437 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,000 | €37,563 | -€12,437 | -24.9% |
Next steps
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 2 November 2026 via checked.be.