JOPIMO: what changed
Two fiscal 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.
JOPIMO
Largest movements
- Tangible fixed assets -€20,010
down €20,010 (-3.9%), from €510,998 to €490,988
- Current portion of long-term debt -€47,603
no longer reported in 2024 (was €47,603)
- Other debts +€14,050
up €14,050 (+75.2%), from €18,680 to €32,730
- Profit (loss) carried forward +€8,606
up €8,606 (+1.7%), from -€513,041 to -€504,435
- Financial income -€54,333
no longer reported in 2024 (was €54,333)
of which Financial income: -€54,333
- Gross operating margin -€19,790
down €19,790 (-36.3%), from €54,566 to €34,776
- Financial charges -€11,846
down €11,846 (-83.4%), from €14,200 to €2,354
of which Non-recurring financial charges: -€10,600
- Purchases and services -€3,250
down €3,250 (-19.1%), from €17,044 to €13,794
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 | €749,807 | €728,591 | -€21,216 | -2.8% |
| Fixed assets | 21/28 | €712,398 | €692,388 | -€20,010 | -2.8% |
| Tangible fixed assets | 22/27 | €510,998 | €490,988 | -€20,010 | -3.9% |
| Land and buildings | 22 | €510,998 | €490,988 | -€20,010 | -3.9% |
| Financial fixed assets | 28 | €201,400 | €201,400 | = | 0.0% |
| Current assets | 29/58 | €37,409 | €36,203 | -€1,206 | -3.2% |
| Stocks and contracts in progress | 3 | €18,000 | €18,000 | = | 0.0% |
| Stocks | 30/36 | €18,000 | €18,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,639 | €13,073 | -€566 | -4.1% |
| Trade receivables | 40 | €8,840 | €8,840 | = | 0.0% |
| Other amounts receivable | 41 | €4,799 | €4,233 | -€566 | -11.8% |
| Cash at bank and in hand | 54/58 | €4,352 | €3,797 | -€555 | -12.8% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,333 | -€85 | -6.0% |
| Total equity and liabilities | 10/49 | €749,807 | €728,591 | -€21,216 | -2.8% |
| Equity | 10/15 | €156,659 | €165,265 | +€8,606 | +5.5% |
| Contributions | 10/11 | €665,000 | €665,000 | = | 0.0% |
| Capital | 10 | €665,000 | €665,000 | = | 0.0% |
| Issued capital | 100 | €665,000 | €665,000 | = | 0.0% |
| Reserves | 13 | €4,700 | €4,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,700 | €4,700 | = | 0.0% |
| Legal reserve | 130 | €4,700 | €4,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€513,041 | -€504,435 | +€8,606 | +1.7% |
| Amounts payable | 17/49 | €593,148 | €563,326 | -€29,822 | -5.0% |
| Amounts payable after more than one year | 17 | €500,905 | €500,905 | = | 0.0% |
| Financial debts | 170/4 | €46,605 | €46,605 | = | 0.0% |
| Other amounts payable | 178/9 | €454,300 | €454,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €87,891 | €58,038 | -€29,853 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €47,603 | - | -€47,603 | |
| Trade debts | 44 | €21,608 | €25,308 | +€3,700 | +17.1% |
| Suppliers | 440/4 | €21,608 | €25,308 | +€3,700 | +17.1% |
| Other amounts payable | 47/48 | €18,680 | €32,730 | +€14,050 | +75.2% |
| Accrued charges and deferred income | 492/3 | €4,352 | €4,383 | +€31 | +0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,044 | €13,794 | -€3,250 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,010 | €20,010 | = | 0.0% |
| Other operating charges | 640/8 | €3,658 | €3,806 | +€148 | +4.0% |
| Gross operating margin | 9900 | €54,566 | €34,776 | -€19,790 | -36.3% |
| Operating profit (loss) | 9901 | €30,898 | €10,960 | -€19,938 | -64.5% |
| Financial income | 75/76B | €54,333 | - | -€54,333 | |
| Recurring financial income | 75 | €54,333 | - | -€54,333 | |
| Non-recurring financial income | 76B | €54,333 | - | -€54,333 | |
| Financial charges | 65/66B | €14,200 | €2,354 | -€11,846 | -83.4% |
| Recurring financial charges | 65 | €3,600 | €2,354 | -€1,246 | -34.6% |
| Non-recurring financial charges | 66B | €10,600 | - | -€10,600 | |
| Profit (loss) for the period before taxes | 9903 | €71,031 | €8,606 | -€62,425 | -87.9% |
| Profit (loss) for the period | 9904 | €71,031 | €8,606 | -€62,425 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,031 | €8,606 | -€62,425 | -87.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.