Jupamiva: what changed
Jupamiva
Largest movements
- Tangible fixed assets +€35,721
up €35,721 (+1,303%), from €2,741 to €38,462
of which Furniture and vehicles: +€35,884
- Cash +€4,952
up €4,952 (+148%), from €3,345 to €8,297
mainly Other debts (+€47,621) and Net result for the year (+€7,040)
- Intangible fixed assets -€3,585
down €3,585 (-13.2%), from €27,179 to €23,594
- Other debts +€47,621
new in 2025: €47,621
- Short-term financial debts -€12,062
down €12,062 (-100%), from €12,062 to €0
- Reserves +€7,040
up €7,040 (+145%), from €4,860 to €11,900
of which Distributable reserves: +€7,040
- Tax, wage and social debts -€2,932
down €2,932 (-49.3%), from €5,948 to €3,017
of which Taxes: -€2,932
- Current portion of long-term debt -€1,135
down €1,135 (-100%), from €1,135 to €0
- Gross operating margin +€13,896
up €13,896 (+64.9%), from €21,407 to €35,304
- Other operating charges +€9,933
up €9,933 (+479%), from €2,074 to €12,007
- Taxes -€3,854
down €3,854 (-33.1%), from €11,633 to €7,779
- Depreciation +€2,088
up €2,088 (+48.9%), from €4,268 to €6,356
- Financial income -€479
down €479 (-99.9%), from €480 to €0
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 | €45,781 | €83,417 | +€37,637 | +82.2% |
| Fixed assets | 21/28 | €29,921 | €62,057 | +€32,136 | +107% |
| Intangible fixed assets | 21 | €27,179 | €23,594 | -€3,585 | -13.2% |
| Tangible fixed assets | 22/27 | €2,741 | €38,462 | +€35,721 | +1,303% |
| Land and buildings | 22 | €1,096 | €933 | -€163 | -14.9% |
| Furniture and vehicles | 24 | €1,646 | €37,530 | +€35,884 | +2,181% |
| Current assets | 29/58 | €15,860 | €21,361 | +€5,501 | +34.7% |
| Stocks and contracts in progress | 3 | €4,323 | €4,918 | +€595 | +13.8% |
| Stocks | 30/36 | €4,323 | €4,918 | +€595 | +13.8% |
| Amounts receivable within one year | 40/41 | €7,726 | €8,146 | +€420 | +5.4% |
| Trade receivables | 40 | €938 | €8,146 | +€7,207 | +768% |
| Other amounts receivable | 41 | €6,788 | €0 | -€6,788 | -100% |
| Cash at bank and in hand | 54/58 | €3,345 | €8,297 | +€4,952 | +148% |
| Deferred charges and accrued income | 490/1 | €466 | €0 | -€466 | -100% |
| Total equity and liabilities | 10/49 | €45,781 | €83,417 | +€37,637 | +82.2% |
| Equity | 10/15 | €20,608 | €27,648 | +€7,040 | +34.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €4,860 | €11,900 | +€7,040 | +145% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | - | €7,040 | +€7,040 | |
| Profit (loss) carried forward | 14 | €748 | €748 | = | 0.0% |
| Amounts payable | 17/49 | €25,173 | €55,770 | +€30,597 | +122% |
| Amounts payable within one year | 42/48 | €25,173 | €55,770 | +€30,597 | +122% |
| Current portion of amounts payable after more than one year | 42 | €1,135 | €0 | -€1,135 | -100% |
| Financial debts | 43 | €12,062 | €0 | -€12,062 | -100% |
| Credit institutions | 430/8 | €12,062 | €0 | -€12,062 | -100% |
| Trade debts | 44 | €6,028 | €5,132 | -€895 | -14.9% |
| Suppliers | 440/4 | €6,028 | €5,132 | -€895 | -14.9% |
| Taxes, remuneration and social security | 45 | €5,948 | €3,017 | -€2,932 | -49.3% |
| Taxes | 450/3 | €5,948 | €3,017 | -€2,932 | -49.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €47,621 | +€47,621 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,268 | €6,356 | +€2,088 | +48.9% |
| Other operating charges | 640/8 | €2,074 | €12,007 | +€9,933 | +479% |
| Gross operating margin | 9900 | €21,407 | €35,304 | +€13,896 | +64.9% |
| Operating profit (loss) | 9901 | €15,065 | €16,941 | +€1,876 | +12.4% |
| Financial income | 75/76B | €480 | €0 | -€479 | -99.9% |
| Recurring financial income | 75 | €480 | €0 | -€479 | -99.9% |
| Financial charges | 65/66B | €2,128 | €2,123 | -€5 | -0.2% |
| Recurring financial charges | 65 | €2,128 | €2,123 | -€5 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €13,417 | €14,819 | +€1,401 | +10.4% |
| Income taxes | 67/77 | €11,633 | €7,779 | -€3,854 | -33.1% |
| Profit (loss) for the period | 9904 | €1,784 | €7,040 | +€5,255 | +295% |
| Profit (loss) for the period to be appropriated | 9905 | €1,784 | €7,040 | +€5,255 | +295% |
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 2 November 2026 via checked.be.