JOPHIL: 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.
JOPHIL
Largest movements
- Receivables within one year -€2,333
down €2,333 (-58.3%), from €4,000 to €1,667
- Profit (loss) carried forward -€2,363
down €2,363 (-4.1%), from -€57,068 to -€59,431
- Gross operating margin +€1,057
up €1,057 (+35.4%), from -€2,987 to -€1,930
- Other operating charges -€410
down €410 (-50.6%), from €810 to €400
- Financial charges +€32
new in 2025: €32
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,000 | €11,667 | -€2,333 | -16.7% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €4,000 | €1,667 | -€2,333 | -58.3% |
| Amounts receivable within one year | 40/41 | €4,000 | €1,667 | -€2,333 | -58.3% |
| Other amounts receivable | 41 | €4,000 | €1,667 | -€2,333 | -58.3% |
| Total equity and liabilities | 10/49 | €14,000 | €11,667 | -€2,333 | -16.7% |
| Equity | 10/15 | €11,132 | €8,769 | -€2,363 | -21.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,068 | -€59,431 | -€2,363 | -4.1% |
| Amounts payable | 17/49 | €2,868 | €2,898 | +€30 | +1.0% |
| Amounts payable within one year | 42/48 | €2,868 | €2,898 | +€30 | +1.0% |
| Trade debts | 44 | €314 | €344 | +€30 | +9.6% |
| Suppliers | 440/4 | €314 | €344 | +€30 | +9.6% |
| Other amounts payable | 47/48 | €2,554 | €2,554 | = | 0.0% |
| Other operating charges | 640/8 | €810 | €400 | -€410 | -50.6% |
| Gross operating margin | 9900 | -€2,987 | -€1,930 | +€1,057 | +35.4% |
| Operating profit (loss) | 9901 | -€3,797 | -€2,330 | +€1,467 | +38.6% |
| Financial income | 75/76B | €3 | €16 | +€13 | +433% |
| Recurring financial income | 75 | €3 | €16 | +€13 | +433% |
| Financial charges | 65/66B | - | €32 | +€32 | |
| Recurring financial charges | 65 | - | €32 | +€32 | |
| Profit (loss) for the period before taxes | 9903 | -€3,794 | -€2,346 | +€1,448 | +38.2% |
| Income taxes | 67/77 | - | €17 | +€17 | |
| Profit (loss) for the period | 9904 | -€3,794 | -€2,363 | +€1,431 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,794 | -€2,363 | +€1,431 | +37.7% |
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 14 October 2026 via checked.be.