JOPAPP: what changed
Two financial 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.
JOPAPP
Largest movements
- Intangible fixed assets -€12,219
down €12,219 (-23.7%), from €51,625 to €39,406
- Cash -€9,179
down €9,179 (-83.2%), from €11,030 to €1,851
mainly Net result for the year (-€32,537) and Trade debts (-€1,749)
- Receivables within one year -€4,123
down €4,123 (-64.3%), from €6,416 to €2,293
of which Trade receivables: -€3,395
- Tangible fixed assets -€2,627
down €2,627 (-46.7%), from €5,624 to €2,997
- Profit (loss) carried forward -€32,537
down €32,537 (-58.3%), from -€55,814 to -€88,352
- Debts after one year +€5,644
up €5,644 (+4.8%), from €116,805 to €122,449
- Trade debts -€1,749
down €1,749 (-24.8%), from €7,059 to €5,311
- Gross operating margin -€2,415
down €2,415 (-34.9%), from -€6,909 to -€9,324
- Write-downs +€822
new in 2024: €822
- Financial charges +€572
up €572 (+10.0%), from €5,707 to €6,279
- Other operating charges +€203
up €203 (+52.8%), from €384 to €587
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,694 | €46,547 | -€28,148 | -37.7% |
| Fixed assets | 21/28 | €57,249 | €42,403 | -€14,846 | -25.9% |
| Intangible fixed assets | 21 | €51,625 | €39,406 | -€12,219 | -23.7% |
| Tangible fixed assets | 22/27 | €5,624 | €2,997 | -€2,627 | -46.7% |
| Furniture and vehicles | 24 | €5,624 | €2,997 | -€2,627 | -46.7% |
| Current assets | 29/58 | €17,446 | €4,144 | -€13,302 | -76.2% |
| Amounts receivable within one year | 40/41 | €6,416 | €2,293 | -€4,123 | -64.3% |
| Trade receivables | 40 | €3,568 | €173 | -€3,395 | -95.2% |
| Other amounts receivable | 41 | €2,848 | €2,120 | -€728 | -25.6% |
| Cash at bank and in hand | 54/58 | €11,030 | €1,851 | -€9,179 | -83.2% |
| Total equity and liabilities | 10/49 | €74,694 | €46,547 | -€28,148 | -37.7% |
| Equity | 10/15 | -€54,814 | -€87,352 | -€32,537 | -59.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,814 | -€88,352 | -€32,537 | -58.3% |
| Amounts payable | 17/49 | €129,509 | €133,899 | +€4,390 | +3.4% |
| Amounts payable after more than one year | 17 | €116,805 | €122,449 | +€5,644 | +4.8% |
| Financial debts | 170/4 | €116,805 | €122,449 | +€5,644 | +4.8% |
| Amounts payable within one year | 42/48 | €7,059 | €5,311 | -€1,749 | -24.8% |
| Trade debts | 44 | €7,059 | €5,311 | -€1,749 | -24.8% |
| Suppliers | 440/4 | €7,059 | €5,311 | -€1,749 | -24.8% |
| Accrued charges and deferred income | 492/3 | €5,644 | €6,138 | +€495 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,497 | €15,526 | +€29 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €822 | +€822 | |
| Other operating charges | 640/8 | €384 | €587 | +€203 | +52.8% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | -€6,909 | -€9,324 | -€2,415 | -34.9% |
| Operating profit (loss) | 9901 | -€22,890 | -€26,259 | -€3,368 | -14.7% |
| Financial charges | 65/66B | €5,707 | €6,279 | +€572 | +10.0% |
| Recurring financial charges | 65 | €5,707 | €6,279 | +€572 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,598 | -€32,537 | -€3,940 | -13.8% |
| Profit (loss) for the period | 9904 | -€28,598 | -€32,537 | -€3,940 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,598 | -€32,537 | -€3,940 | -13.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.