JOPATRI: 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.
JOPATRI
Largest movements
- Receivables within one year +€21,100
up €21,100 (+124%), from €17,000 to €38,100
of which Trade receivables: +€21,400
- Other debts +€22,600
new in 2025: €22,600
- Profit (loss) carried forward -€1,324
down €1,324 (-41.6%), from -€3,187 to -€4,511
- Gross operating margin +€2,055
up €2,055 (+66.2%), from -€3,102 to -€1,047
- Other operating charges +€120
new in 2025: €120
- Financial charges +€72
up €72 (+85.0%), from €85 to €157
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,089 | €38,372 | +€21,283 | +125% |
| Current assets | 29/58 | €17,089 | €38,372 | +€21,283 | +125% |
| Amounts receivable within one year | 40/41 | €17,000 | €38,100 | +€21,100 | +124% |
| Trade receivables | 40 | - | €21,400 | +€21,400 | |
| Other amounts receivable | 41 | €17,000 | €16,700 | -€300 | -1.8% |
| Cash at bank and in hand | 54/58 | €89 | €272 | +€183 | +206% |
| Total equity and liabilities | 10/49 | €17,089 | €38,372 | +€21,283 | +125% |
| Equity | 10/15 | €16,813 | €15,489 | -€1,324 | -7.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,187 | -€4,511 | -€1,324 | -41.6% |
| Amounts payable | 17/49 | €276 | €22,883 | +€22,607 | +8,194% |
| Amounts payable within one year | 42/48 | €276 | €22,883 | +€22,607 | +8,194% |
| Trade debts | 44 | €276 | €283 | +€7 | +2.5% |
| Suppliers | 440/4 | €276 | €283 | +€7 | +2.5% |
| Other amounts payable | 47/48 | - | €22,600 | +€22,600 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | -€3,102 | -€1,047 | +€2,055 | +66.2% |
| Operating profit (loss) | 9901 | -€3,102 | -€1,167 | +€1,935 | +62.4% |
| Financial charges | 65/66B | €85 | €157 | +€72 | +85.0% |
| Recurring financial charges | 65 | €85 | €157 | +€72 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,187 | -€1,324 | +€1,863 | +58.4% |
| Profit (loss) for the period | 9904 | -€3,187 | -€1,324 | +€1,863 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,187 | -€1,324 | +€1,863 | +58.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.