Joeplo: 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.
What changed
Joeplo
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,565
2024 · -€5,031+€7,595
Equity
€423,242
2024 · €420,677+€2,565
Cash
€5,293
2024 · €7,954-€2,661
Balance sheet total
€651,394
2024 · €680,861-€29,466
Largest movements
Assets
- Tangible fixed assets -€20,472
down €20,472 (-3.2%), from €648,282 to €627,810
of which Land and buildings: -€12,596
Equity and liabilities
- Debts after one year -€28,667
down €28,667 (-14.1%), from €203,591 to €174,924
Income statement
- Gross operating margin +€10,842
up €10,842 (+32.6%), from €33,293 to €44,135
- Taxes +€1,731
up €1,731 (+115.7%), from €1,496 to €3,227
- Depreciation +€1,379
up €1,379 (+4.8%), from €28,693 to €30,072
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.
Result 2024
-€5,031
Gross operating margin
+€10,842
Depreciation
-€1,379
Other operating charges
-€192
Financial income
-€72
Financial charges
+€127
Taxes
-€1,731
Result 2025
€2,565
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.
From operations
+€34,982
Investment
-€9,600
Financing
-€28,043
Cash 2024
€7,954
From operations (derived)
+€34,982
Net result for the year
+€2,565
Depreciation
+€30,072
Receivables within one year
+€6,361
Deferred charges and accrued income
-€28
Trade debts
+€211
Tax, wage and social debts
-€5,579
Other debts
+€1,379
Investment (derived)
-€9,600
Investment in fixed assets (net)
-€9,600
Financing
-€28,043
Debts after one year
-€28,667
Current portion of long-term debt
+€624
Cash 2025
€5,293
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,861 | €651,394 | -€29,466 | -4.3% |
| Fixed assets | 21/28 | €648,282 | €627,810 | -€20,472 | -3.2% |
| Tangible fixed assets | 22/27 | €648,282 | €627,810 | -€20,472 | -3.2% |
| Land and buildings | 22 | €588,410 | €575,814 | -€12,596 | -2.1% |
| Plant, machinery and equipment | 23 | €20,980 | €22,235 | +€1,254 | +6.0% |
| Furniture and vehicles | 24 | €38,892 | €29,761 | -€9,130 | -23.5% |
| Current assets | 29/58 | €32,578 | €23,584 | -€8,994 | -27.6% |
| Amounts receivable within one year | 40/41 | €23,909 | €17,548 | -€6,361 | -26.6% |
| Trade receivables | 40 | €8,983 | €11,544 | +€2,561 | +28.5% |
| Other amounts receivable | 41 | €14,926 | €6,004 | -€8,922 | -59.8% |
| Cash at bank and in hand | 54/58 | €7,954 | €5,293 | -€2,661 | -33.5% |
| Deferred charges and accrued income | 490/1 | €715 | €744 | +€28 | +4.0% |
| Total equity and liabilities | 10/49 | €680,861 | €651,394 | -€29,466 | -4.3% |
| Equity | 10/15 | €420,677 | €423,242 | +€2,565 | +0.6% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,323 | -€16,758 | +€2,565 | +13.3% |
| Amounts payable | 17/49 | €260,184 | €228,152 | -€32,031 | -12.3% |
| Amounts payable after more than one year | 17 | €203,591 | €174,924 | -€28,667 | -14.1% |
| Financial debts | 170/4 | €203,591 | €174,924 | -€28,667 | -14.1% |
| Amounts payable within one year | 42/48 | €56,592 | €53,228 | -€3,364 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €28,043 | €28,667 | +€624 | +2.2% |
| Trade debts | 44 | €461 | €672 | +€211 | +45.8% |
| Suppliers | 440/4 | €461 | €672 | +€211 | +45.8% |
| Taxes, remuneration and social security | 45 | €12,480 | €6,901 | -€5,579 | -44.7% |
| Taxes | 450/3 | €7,585 | €1,969 | -€5,616 | -74.0% |
| Remuneration and social security | 454/9 | €4,895 | €4,932 | +€37 | +0.8% |
| Other amounts payable | 47/48 | €15,609 | €16,988 | +€1,379 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,693 | €30,072 | +€1,379 | +4.8% |
| Other operating charges | 640/8 | €3,784 | €3,976 | +€192 | +5.1% |
| Gross operating margin | 9900 | €33,293 | €44,135 | +€10,842 | +32.6% |
| Operating profit (loss) | 9901 | €816 | €10,087 | +€9,271 | +1136.3% |
| Financial income | 75/76B | €72 | €0 | -€72 | -100.0% |
| Recurring financial income | 75 | €72 | €0 | -€72 | -100.0% |
| Financial charges | 65/66B | €4,422 | €4,295 | -€127 | -2.9% |
| Recurring financial charges | 65 | €4,422 | €4,295 | -€127 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,535 | €5,792 | +€9,327 | |
| Income taxes | 67/77 | €1,496 | €3,227 | +€1,731 | +115.7% |
| Profit (loss) for the period | 9904 | -€5,031 | €2,565 | +€7,595 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,031 | €2,565 | +€7,595 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.