JOPRO MANAGEMENT: 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.
JOPRO MANAGEMENT
Largest movements
- Cash -€11,111
down €11,111 (-87.5%), from €12,694 to €1,583
mainly Net result for the year (-€7,740) and Receivables within one year (-€5,361)
- Receivables within one year +€5,361
up €5,361 (+57.1%), from €9,388 to €14,749
of which Trade receivables: +€5,397
- Deferred charges and accrued income +€1,912
new in 2025: €1,912
- Profit (loss) carried forward -€7,740
down €7,740, from €2,843 to -€4,897
- Trade debts +€2,477
up €2,477 (+50.0%), from €4,951 to €7,428
- Tax, wage and social debts +€930
up €930 (+11.2%), from €8,288 to €9,218
of which Taxes: +€930
- Other debts +€495
new in 2025: €495
- Gross operating margin -€12,760
down €12,760, from €6,315 to -€6,445
- Taxes -€1,539
down €1,539 (-74.8%), from €2,057 to €518
- Depreciation -€547
no longer reported in 2025 (was €547)
- Other operating charges +€100
up €100 (+18.9%), from €526 to €625
- Financial charges +€65
up €65 (+75.6%), from €86 to €152
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 | €22,082 | €18,244 | -€3,838 | -17.4% |
| Current assets | 29/58 | €22,082 | €18,244 | -€3,838 | -17.4% |
| Amounts receivable within one year | 40/41 | €9,388 | €14,749 | +€5,361 | +57.1% |
| Trade receivables | 40 | €9,352 | €14,749 | +€5,397 | +57.7% |
| Other amounts receivable | 41 | €36 | - | -€36 | |
| Cash at bank and in hand | 54/58 | €12,694 | €1,583 | -€11,111 | -87.5% |
| Deferred charges and accrued income | 490/1 | - | €1,912 | +€1,912 | |
| Total equity and liabilities | 10/49 | €22,082 | €18,244 | -€3,838 | -17.4% |
| Equity | 10/15 | €8,843 | €1,103 | -€7,740 | -87.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,843 | -€4,897 | -€7,740 | |
| Amounts payable | 17/49 | €13,239 | €17,141 | +€3,902 | +29.5% |
| Amounts payable within one year | 42/48 | €13,239 | €17,141 | +€3,902 | +29.5% |
| Trade debts | 44 | €4,951 | €7,428 | +€2,477 | +50.0% |
| Suppliers | 440/4 | €4,951 | €7,428 | +€2,477 | +50.0% |
| Taxes, remuneration and social security | 45 | €8,288 | €9,218 | +€930 | +11.2% |
| Taxes | 450/3 | €6,088 | €7,018 | +€930 | +15.3% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | - | €495 | +€495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | - | -€547 | |
| Other operating charges | 640/8 | €526 | €625 | +€100 | +18.9% |
| Gross operating margin | 9900 | €6,315 | -€6,445 | -€12,760 | |
| Operating profit (loss) | 9901 | €5,242 | -€7,071 | -€12,312 | |
| Financial charges | 65/66B | €86 | €152 | +€65 | +75.6% |
| Recurring financial charges | 65 | €86 | €152 | +€65 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €5,155 | -€7,222 | -€12,378 | |
| Income taxes | 67/77 | €2,057 | €518 | -€1,539 | -74.8% |
| Profit (loss) for the period | 9904 | €3,098 | -€7,740 | -€10,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,098 | -€7,740 | -€10,838 |
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 13 October 2026 via checked.be.