JPASS INTERNATIONAL: 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.
JPASS INTERNATIONAL
Largest movements
- Cash +€177,846
up €177,846 (+1,774%), from €10,024 to €187,870
mainly Net result for the year (+€198,620) and Depreciation (+€653)
- Profit (loss) carried forward +€198,620
up €198,620 (+34.2%), from -€580,406 to -€381,785
- Other debts -€20,834
down €20,834 (-6.8%), from €306,950 to €286,116
- Financial income +€200,000
new in 2025: €200,000
- Gross operating margin -€3,361
down €3,361 (-95.7%), from €3,512 to €151
- Other operating charges +€845
new in 2025: €845
- Depreciation +€369
up €369 (+130%), from €283 to €653
- Financial charges -€156
down €156 (-82.2%), from €190 to €34
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 | €73,843 | €251,690 | +€177,847 | +241% |
| Fixed assets | 21/28 | €63,720 | €63,067 | -€653 | -1.0% |
| Tangible fixed assets | 22/27 | €1,674 | €1,022 | -€653 | -39.0% |
| Furniture and vehicles | 24 | €1,674 | €1,022 | -€653 | -39.0% |
| Financial fixed assets | 28 | €62,046 | €62,046 | = | 0.0% |
| Current assets | 29/58 | €10,124 | €188,623 | +€178,499 | +1,763% |
| Amounts receivable within one year | 40/41 | €100 | €753 | +€654 | +655% |
| Trade receivables | 40 | - | €753 | +€753 | |
| Other amounts receivable | 41 | €100 | - | -€100 | |
| Cash at bank and in hand | 54/58 | €10,024 | €187,870 | +€177,846 | +1,774% |
| Total equity and liabilities | 10/49 | €73,843 | €251,690 | +€177,847 | +241% |
| Equity | 10/15 | -€233,107 | -€34,487 | +€198,620 | +85.2% |
| Contributions | 10/11 | €337,135 | €337,135 | = | 0.0% |
| Capital | 10 | €337,135 | €337,135 | = | 0.0% |
| Issued capital | 100 | €337,135 | €337,135 | = | 0.0% |
| Reserves | 13 | €10,164 | €10,164 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,164 | €10,164 | = | 0.0% |
| Legal reserve | 130 | €10,164 | €10,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€580,406 | -€381,785 | +€198,620 | +34.2% |
| Amounts payable | 17/49 | €306,950 | €286,177 | -€20,773 | -6.8% |
| Amounts payable within one year | 42/48 | €306,950 | €286,162 | -€20,788 | -6.8% |
| Taxes, remuneration and social security | 45 | - | €46 | +€46 | |
| Taxes | 450/3 | - | €46 | +€46 | |
| Other amounts payable | 47/48 | €306,950 | €286,116 | -€20,834 | -6.8% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €653 | +€369 | +130% |
| Other operating charges | 640/8 | - | €845 | +€845 | |
| Gross operating margin | 9900 | €3,512 | €151 | -€3,361 | -95.7% |
| Operating profit (loss) | 9901 | €3,229 | -€1,346 | -€4,575 | |
| Financial income | 75/76B | - | €200,000 | +€200,000 | |
| Recurring financial income | 75 | - | €200,000 | +€200,000 | |
| Financial charges | 65/66B | €190 | €34 | -€156 | -82.2% |
| Recurring financial charges | 65 | €190 | €34 | -€156 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €3,039 | €198,620 | +€195,581 | +6,435% |
| Profit (loss) for the period | 9904 | €3,039 | €198,620 | +€195,581 | +6,435% |
| Profit (loss) for the period to be appropriated | 9905 | €3,039 | €198,620 | +€195,581 | +6,435% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.