JOPRIMA SRL: what changed
JOPRIMA SRL
Largest movements
- Financial fixed assets +€60,000
new in 2025: €60,000
- Cash -€39,751
down €39,751 (-53.5%), from €74,324 to €34,573
mainly Investment in fixed assets (net) (-€81,871) and Receivables within one year (-€19,846)
- Receivables within one year +€19,846
up €19,846 (+25.8%), from €76,917 to €96,763
of which Trade receivables: +€18,686
- Deferred charges and accrued income +€13,729
up €13,729 (+3,665%), from €375 to €14,104
- Tangible fixed assets -€4,925
down €4,925 (-7.2%), from €68,777 to €63,852
- Other debts +€36,249
up €36,249 (+200%), from €18,095 to €54,345
- Debts after one year +€16,876
up €16,876 (+23.5%), from €71,804 to €88,680
- Profit (loss) carried forward +€14,588
up €14,588 (+17.3%), from €84,405 to €98,993
- Short-term financial debts -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Tax, wage and social debts +€9,396
up €9,396 (+136%), from €6,922 to €16,318
of which Remuneration and social security: +€11,138
- Staff costs +€43,890
up €43,890 (+184%), from €23,880 to €67,770
- Gross operating margin +€37,391
up €37,391 (+44.5%), from €84,057 to €121,448
- Taxes -€3,077
down €3,077 (-38.9%), from €7,904 to €4,827
- Depreciation +€1,778
up €1,778 (+7.9%), from €22,371 to €24,148
- Other operating charges -€1,380
down €1,380 (-27.9%), from €4,955 to €3,574
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €236,526 | €290,376 | +€53,850 | +22.8% |
| Formation expenses | 20 | €937 | €0 | -€937 | -100% |
| Fixed assets | 21/28 | €68,777 | €127,436 | +€58,659 | +85.3% |
| Intangible fixed assets | 21 | - | €3,584 | +€3,584 | |
| Tangible fixed assets | 22/27 | €68,777 | €63,852 | -€4,925 | -7.2% |
| Land and buildings | 22 | €7,294 | €5,650 | -€1,644 | -22.5% |
| Plant, machinery and equipment | 23 | €9,311 | €7,614 | -€1,698 | -18.2% |
| Furniture and vehicles | 24 | €49,020 | €49,240 | +€219 | +0.4% |
| Leasing and similar rights | 25 | €3,151 | €1,348 | -€1,802 | -57.2% |
| Financial fixed assets | 28 | - | €60,000 | +€60,000 | |
| Current assets | 29/58 | €166,812 | €162,940 | -€3,872 | -2.3% |
| Stocks and contracts in progress | 3 | €15,196 | €17,500 | +€2,304 | +15.2% |
| Stocks | 30/36 | €15,196 | €17,500 | +€2,304 | +15.2% |
| Amounts receivable within one year | 40/41 | €76,917 | €96,763 | +€19,846 | +25.8% |
| Trade receivables | 40 | €59,027 | €77,714 | +€18,686 | +31.7% |
| Other amounts receivable | 41 | €17,890 | €19,049 | +€1,159 | +6.5% |
| Cash at bank and in hand | 54/58 | €74,324 | €34,573 | -€39,751 | -53.5% |
| Deferred charges and accrued income | 490/1 | €375 | €14,104 | +€13,729 | +3,665% |
| Total equity and liabilities | 10/49 | €236,526 | €290,376 | +€53,850 | +22.8% |
| Equity | 10/15 | €89,405 | €103,993 | +€14,588 | +16.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,405 | €98,993 | +€14,588 | +17.3% |
| Amounts payable | 17/49 | €147,121 | €186,383 | +€39,262 | +26.7% |
| Amounts payable after more than one year | 17 | €71,804 | €88,680 | +€16,876 | +23.5% |
| Financial debts | 170/4 | €71,804 | €88,680 | +€16,876 | +23.5% |
| Amounts payable within one year | 42/48 | €73,693 | €95,601 | +€21,908 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €14,911 | €9,835 | -€5,076 | -34.0% |
| Financial debts | 43 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Credit institutions | 430/8 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Trade debts | 44 | €18,765 | €10,104 | -€8,661 | -46.2% |
| Suppliers | 440/4 | €18,765 | €10,104 | -€8,661 | -46.2% |
| Taxes, remuneration and social security | 45 | €6,922 | €16,318 | +€9,396 | +136% |
| Taxes | 450/3 | €4,027 | €2,284 | -€1,742 | -43.3% |
| Remuneration and social security | 454/9 | €2,895 | €14,034 | +€11,138 | +385% |
| Other amounts payable | 47/48 | €18,095 | €54,345 | +€36,249 | +200% |
| Accrued charges and deferred income | 492/3 | €1,623 | €2,101 | +€478 | +29.5% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €23,880 | €67,770 | +€43,890 | +184% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,371 | €24,148 | +€1,778 | +7.9% |
| Other operating charges | 640/8 | €4,955 | €3,574 | -€1,380 | -27.9% |
| Gross operating margin | 9900 | €84,057 | €121,448 | +€37,391 | +44.5% |
| Operating profit (loss) | 9901 | €32,852 | €25,956 | -€6,896 | -21.0% |
| Financial income | 75/76B | €10 | €56 | +€46 | +481% |
| Recurring financial income | 75 | €10 | €56 | +€46 | +481% |
| Financial charges | 65/66B | €5,940 | €6,596 | +€657 | +11.1% |
| Recurring financial charges | 65 | €5,940 | €6,596 | +€657 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €26,922 | €19,415 | -€7,507 | -27.9% |
| Income taxes | 67/77 | €7,904 | €4,827 | -€3,077 | -38.9% |
| Profit (loss) for the period | 9904 | €19,018 | €14,588 | -€4,429 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,018 | €14,588 | -€4,429 | -23.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.