Jopdebee: 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.
Jopdebee
Largest movements
- Receivables within one year +€54,999
up €54,999 (+165%), from €33,283 to €88,282
of which Other amounts receivable: +€64,631
- Cash -€11,603
down €11,603 (-36.0%), from €32,273 to €20,671
mainly Receivables within one year (-€54,999) and Tax, wage and social debts (-€5,434)
- Tangible fixed assets +€2,495
up €2,495 (+200%), from €1,246 to €3,741
- Deferred charges and accrued income +€1,602
up €1,602 (+20.8%), from €7,707 to €9,309
- Reserves +€50,154
up €50,154 (+90.2%), from €55,589 to €105,743
- Current portion of long-term debt +€8,024
new in 2025: €8,024
- Tax, wage and social debts -€5,434
down €5,434 (-90.6%), from €5,996 to €562
- Other debts -€5,208
down €5,208 (-97.9%), from €5,320 to €112
- Gross operating margin +€51,405
up €51,405 (+323%), from €15,928 to €67,333
- Taxes +€9,967
up €9,967 (+269%), from €3,710 to €13,677
- Depreciation +€947
up €947 (+70.0%), from €1,352 to €2,300
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 | €74,510 | €122,004 | +€47,493 | +63.7% |
| Fixed assets | 21/28 | €1,246 | €3,741 | +€2,495 | +200% |
| Tangible fixed assets | 22/27 | €1,246 | €3,741 | +€2,495 | +200% |
| Furniture and vehicles | 24 | €1,246 | €3,741 | +€2,495 | +200% |
| Current assets | 29/58 | €73,264 | €118,262 | +€44,998 | +61.4% |
| Amounts receivable within one year | 40/41 | €33,283 | €88,282 | +€54,999 | +165% |
| Trade receivables | 40 | €29,782 | €20,150 | -€9,632 | -32.3% |
| Other amounts receivable | 41 | €3,501 | €68,132 | +€64,631 | +1,846% |
| Cash at bank and in hand | 54/58 | €32,273 | €20,671 | -€11,603 | -36.0% |
| Deferred charges and accrued income | 490/1 | €7,707 | €9,309 | +€1,602 | +20.8% |
| Total equity and liabilities | 10/49 | €74,510 | €122,004 | +€47,493 | +63.7% |
| Equity | 10/15 | €60,589 | €110,743 | +€50,154 | +82.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,589 | €105,743 | +€50,154 | +90.2% |
| Distributable reserves | 133 | €55,589 | €105,743 | +€50,154 | +90.2% |
| Amounts payable | 17/49 | €13,921 | €11,261 | -€2,661 | -19.1% |
| Amounts payable within one year | 42/48 | €13,921 | €11,261 | -€2,661 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,024 | +€8,024 | |
| Financial debts | 43 | - | €258 | +€258 | |
| Credit institutions | 430/8 | - | €258 | +€258 | |
| Trade debts | 44 | €2,606 | €2,306 | -€300 | -11.5% |
| Suppliers | 440/4 | €2,606 | €2,306 | -€300 | -11.5% |
| Taxes, remuneration and social security | 45 | €5,996 | €562 | -€5,434 | -90.6% |
| Taxes | 450/3 | €5,996 | €562 | -€5,434 | -90.6% |
| Other amounts payable | 47/48 | €5,320 | €112 | -€5,208 | -97.9% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,352 | €2,300 | +€947 | +70.0% |
| Other operating charges | 640/8 | €1,073 | €980 | -€93 | -8.7% |
| Gross operating margin | 9900 | €15,928 | €67,333 | +€51,405 | +323% |
| Operating profit (loss) | 9901 | €13,503 | €64,054 | +€50,551 | +374% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €204 | €275 | +€71 | +34.6% |
| Recurring financial charges | 65 | €204 | €275 | +€71 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €13,298 | €63,831 | +€50,533 | +380% |
| Income taxes | 67/77 | €3,710 | €13,677 | +€9,967 | +269% |
| Profit (loss) for the period | 9904 | €9,588 | €50,154 | +€40,566 | +423% |
| Profit (loss) for the period to be appropriated | 9905 | €9,588 | €50,154 | +€40,566 | +423% |
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 25 October 2026 via checked.be.