Jupas: what changed
Two fiscal 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.
Jupas
Largest movements
- Cash -€21,022
down €21,022 (-61.0%), from €34,482 to €13,460
mainly Debts after one year (-€44,774) and Investment in fixed assets (net) (-€33,500)
- Debts after one year -€44,774
down €44,774 (-23.8%), from €188,098 to €143,324
- Trade debts +€27,423
up €27,423 (+41.2%), from €66,621 to €94,044
- Profit (loss) carried forward -€26,715
down €26,715 (-13.7%), from -€194,982 to -€221,697
- Depreciation +€9,772
up €9,772 (+26.9%), from €36,339 to €46,111
- Gross operating margin -€2,472
down €2,472 (-8.5%), from €29,101 to €26,629
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,301,499 | €1,261,322 | -€40,178 | -3.1% |
| Fixed assets | 21/28 | €1,209,236 | €1,196,625 | -€12,611 | -1.0% |
| Tangible fixed assets | 22/27 | €1,209,236 | €1,196,625 | -€12,611 | -1.0% |
| Land and buildings | 22 | €1,209,236 | €1,173,733 | -€35,503 | -2.9% |
| Furniture and vehicles | 24 | - | €22,892 | +€22,892 | |
| Current assets | 29/58 | €92,264 | €64,697 | -€27,567 | -29.9% |
| Amounts receivable within one year | 40/41 | €57,653 | €50,831 | -€6,822 | -11.8% |
| Trade receivables | 40 | €57,653 | €50,831 | -€6,822 | -11.8% |
| Cash at bank and in hand | 54/58 | €34,482 | €13,460 | -€21,022 | -61.0% |
| Deferred charges and accrued income | 490/1 | €129 | €406 | +€277 | +215.9% |
| Total equity and liabilities | 10/49 | €1,301,499 | €1,261,322 | -€40,178 | -3.1% |
| Equity | 10/15 | €271,218 | €244,503 | -€26,715 | -9.8% |
| Contributions | 10/11 | €466,200 | €466,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,982 | -€221,697 | -€26,715 | -13.7% |
| Amounts payable | 17/49 | €1,030,281 | €1,016,819 | -€13,463 | -1.3% |
| Amounts payable after more than one year | 17 | €188,098 | €143,324 | -€44,774 | -23.8% |
| Financial debts | 170/4 | €188,098 | €143,324 | -€44,774 | -23.8% |
| Amounts payable within one year | 42/48 | €842,184 | €873,495 | +€31,311 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €43,592 | €45,123 | +€1,531 | +3.5% |
| Trade debts | 44 | €66,621 | €94,044 | +€27,423 | +41.2% |
| Suppliers | 440/4 | €66,621 | €94,044 | +€27,423 | +41.2% |
| Taxes, remuneration and social security | 45 | €281 | €140 | -€142 | -50.4% |
| Taxes | 450/3 | €281 | €140 | -€142 | -50.4% |
| Other amounts payable | 47/48 | €731,689 | €734,189 | +€2,500 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,339 | €46,111 | +€9,772 | +26.9% |
| Other operating charges | 640/8 | €115 | €302 | +€187 | +162.6% |
| Gross operating margin | 9900 | €29,101 | €26,629 | -€2,472 | -8.5% |
| Operating profit (loss) | 9901 | -€7,353 | -€19,784 | -€12,431 | -169.1% |
| Financial income | 75/76B | €0 | €6 | +€6 | +4328.6% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +4328.6% |
| Financial charges | 65/66B | €6,760 | €6,798 | +€38 | +0.6% |
| Recurring financial charges | 65 | €6,760 | €6,798 | +€38 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,113 | -€26,575 | -€12,463 | -88.3% |
| Income taxes | 67/77 | €281 | €140 | -€142 | -50.4% |
| Profit (loss) for the period | 9904 | -€14,394 | -€26,715 | -€12,321 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,394 | -€26,715 | -€12,321 | -85.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.