JOPRI: 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.
JOPRI
Largest movements
- Tangible fixed assets -€41,505
down €41,505 (-7.8%), from €529,372 to €487,866
of which Land and buildings: -€24,672
- Cash -€8,485
down €8,485 (-48.9%), from €17,365 to €8,879
mainly Debts after one year (-€29,962) and Other debts (-€14,859)
- Debts after one year -€29,962
down €29,962 (-10.7%), from €280,660 to €250,698
- Other debts -€14,859
down €14,859 (-26.7%), from €55,746 to €40,887
- Gross operating margin -€40,360
down €40,360 (-39.0%), from €103,463 to €63,103
- Taxes -€1,221
down €1,221 (-10.2%), from €11,925 to €10,704
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.
Cash bridge derived
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 | €564,410 | €519,991 | -€44,419 | -7.9% |
| Fixed assets | 21/28 | €529,372 | €487,866 | -€41,505 | -7.8% |
| Tangible fixed assets | 22/27 | €529,372 | €487,866 | -€41,505 | -7.8% |
| Land and buildings | 22 | €427,423 | €402,752 | -€24,672 | -5.8% |
| Plant, machinery and equipment | 23 | €5,711 | €4,659 | -€1,052 | -18.4% |
| Furniture and vehicles | 24 | €96,238 | €80,456 | -€15,782 | -16.4% |
| Current assets | 29/58 | €35,039 | €32,125 | -€2,913 | -8.3% |
| Amounts receivable within one year | 40/41 | €17,674 | €21,989 | +€4,315 | +24.4% |
| Trade receivables | 40 | €17,674 | €20,282 | +€2,608 | +14.8% |
| Other amounts receivable | 41 | - | €1,707 | +€1,707 | |
| Cash at bank and in hand | 54/58 | €17,365 | €8,879 | -€8,485 | -48.9% |
| Deferred charges and accrued income | 490/1 | - | €1,257 | +€1,257 | |
| Total equity and liabilities | 10/49 | €564,410 | €519,991 | -€44,419 | -7.9% |
| Equity | 10/15 | €183,846 | €182,976 | -€870 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,246 | €164,376 | -€870 | -0.5% |
| Non-distributable reserves | 130/1 | €130,535 | €130,535 | = | 0.0% |
| Reserves not available under the articles | 1311 | €130,535 | €130,535 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,596 | €3,596 | = | 0.0% |
| Distributable reserves | 133 | €31,115 | €30,245 | -€870 | -2.8% |
| Amounts payable | 17/49 | €380,564 | €337,015 | -€43,549 | -11.4% |
| Amounts payable after more than one year | 17 | €280,660 | €250,698 | -€29,962 | -10.7% |
| Financial debts | 170/4 | €280,660 | €250,698 | -€29,962 | -10.7% |
| Amounts payable within one year | 42/48 | €99,904 | €86,317 | -€13,587 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €29,278 | €29,962 | +€684 | +2.3% |
| Trade debts | 44 | €1,145 | €4,503 | +€3,358 | +293.3% |
| Suppliers | 440/4 | €1,145 | €4,503 | +€3,358 | +293.3% |
| Taxes, remuneration and social security | 45 | €13,735 | €10,965 | -€2,770 | -20.2% |
| Taxes | 450/3 | €13,735 | €10,965 | -€2,770 | -20.2% |
| Other amounts payable | 47/48 | €55,746 | €40,887 | -€14,859 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,077 | €47,061 | +€984 | +2.1% |
| Other operating charges | 640/8 | €686 | €688 | +€2 | +0.3% |
| Gross operating margin | 9900 | €103,463 | €63,103 | -€40,360 | -39.0% |
| Operating profit (loss) | 9901 | €56,700 | €15,354 | -€41,346 | -72.9% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €6,350 | €5,520 | -€830 | -13.1% |
| Recurring financial charges | 65 | €6,350 | €5,520 | -€830 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €50,358 | €9,834 | -€40,525 | -80.5% |
| Income taxes | 67/77 | €11,925 | €10,704 | -€1,221 | -10.2% |
| Profit (loss) for the period | 9904 | €38,434 | -€870 | -€39,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,434 | -€870 | -€39,303 |
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 11 October 2026 via checked.be.