JOPEGO: 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.
JOPEGO
Largest movements
- Tangible fixed assets -€7,150
down €7,150 (-13.2%), from €54,275 to €47,126
of which Other tangible fixed assets: -€6,739
- Profit (loss) carried forward -€7,244
down €7,244 (-11.1%), from -€65,208 to -€72,452
- Gross operating margin +€1,483
no longer reported in 2025 (was -€1,483)
- Financial charges +€82
up €82 (+656%), from €13 to €95
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 | €55,972 | €48,728 | -€7,244 | -12.9% |
| Fixed assets | 21/28 | €54,275 | €47,126 | -€7,150 | -13.2% |
| Tangible fixed assets | 22/27 | €54,275 | €47,126 | -€7,150 | -13.2% |
| Plant, machinery and equipment | 23 | €1,563 | €1,152 | -€411 | -26.3% |
| Other tangible fixed assets | 26 | €52,712 | €45,974 | -€6,739 | -12.8% |
| Current assets | 29/58 | €1,697 | €1,603 | -€95 | -5.6% |
| Stocks and contracts in progress | 3 | €1,406 | €1,406 | = | 0.0% |
| Stocks | 30/36 | €1,406 | €1,406 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €257 | €191 | -€66 | -25.7% |
| Trade receivables | 40 | €55 | - | -€55 | |
| Other amounts receivable | 41 | €202 | €191 | -€11 | -5.7% |
| Cash at bank and in hand | 54/58 | €34 | €6 | -€29 | -82.7% |
| Total equity and liabilities | 10/49 | €55,972 | €48,728 | -€7,244 | -12.9% |
| Equity | 10/15 | -€50,948 | -€58,192 | -€7,244 | -14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,208 | -€72,452 | -€7,244 | -11.1% |
| Amounts payable | 17/49 | €106,921 | €106,921 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,921 | €106,921 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €80 | €80 | = | 0.0% |
| Taxes | 450/3 | €80 | €80 | = | 0.0% |
| Other amounts payable | 47/48 | €106,841 | €106,841 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,150 | €7,150 | = | 0.0% |
| Gross operating margin | 9900 | -€1,483 | - | +€1,483 | |
| Operating profit (loss) | 9901 | -€8,632 | -€7,150 | +€1,483 | +17.2% |
| Financial charges | 65/66B | €13 | €95 | +€82 | +656% |
| Recurring financial charges | 65 | €13 | €95 | +€82 | +656% |
| Profit (loss) for the period before taxes | 9903 | -€8,645 | -€7,244 | +€1,401 | +16.2% |
| Profit (loss) for the period | 9904 | -€8,645 | -€7,244 | +€1,401 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,645 | -€7,244 | +€1,401 | +16.2% |
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 27 October 2026 via checked.be.