JUPERI: 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.
JUPERI
Largest movements
- Receivables within one year -€42,350
down €42,350 (-100%), from €42,350 to €0
- Cash +€24,936
up €24,936 (+692%), from €3,604 to €28,540
mainly Receivables within one year (+€42,350) and Net result for the year (+€26,324)
- Financial fixed assets +€18,398
new in 2025: €18,398
- Tangible fixed assets +€6,605
new in 2025: €6,605
- Deferred charges and accrued income +€1,067
up €1,067 (+730%), from €146 to €1,213
- Tax, wage and social debts +€3,435
up €3,435 (+10.0%), from €34,365 to €37,800
- Profit (loss) carried forward +€2,824
up €2,824 (+42.0%), from €6,718 to €9,542
- Other debts +€1,273
up €1,273 (+71.7%), from €1,775 to €3,048
- Trade debts +€1,125
up €1,125 (+464%), from €242 to €1,367
- Gross operating margin +€5,481
up €5,481 (+15.0%), from €36,638 to €42,119
- Taxes +€3,693
up €3,693 (+37.7%), from €9,804 to €13,496
- Depreciation +€525
new in 2025: €525
- Financial charges -€494
down €494 (-69.0%), from €715 to €222
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 | €46,101 | €54,757 | +€8,657 | +18.8% |
| Fixed assets | 21/28 | - | €25,004 | +€25,004 | |
| Tangible fixed assets | 22/27 | - | €6,605 | +€6,605 | |
| Furniture and vehicles | 24 | - | €6,605 | +€6,605 | |
| Financial fixed assets | 28 | - | €18,398 | +€18,398 | |
| Current assets | 29/58 | €46,101 | €29,753 | -€16,347 | -35.5% |
| Amounts receivable within one year | 40/41 | €42,350 | €0 | -€42,350 | -100% |
| Trade receivables | 40 | €42,350 | €0 | -€42,350 | -100% |
| Cash at bank and in hand | 54/58 | €3,604 | €28,540 | +€24,936 | +692% |
| Deferred charges and accrued income | 490/1 | €146 | €1,213 | +€1,067 | +730% |
| Total equity and liabilities | 10/49 | €46,101 | €54,757 | +€8,657 | +18.8% |
| Equity | 10/15 | €9,718 | €12,542 | +€2,824 | +29.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,718 | €9,542 | +€2,824 | +42.0% |
| Amounts payable | 17/49 | €36,383 | €42,215 | +€5,832 | +16.0% |
| Amounts payable within one year | 42/48 | €36,383 | €42,215 | +€5,832 | +16.0% |
| Trade debts | 44 | €242 | €1,367 | +€1,125 | +464% |
| Suppliers | 440/4 | €242 | €1,367 | +€1,125 | +464% |
| Taxes, remuneration and social security | 45 | €34,365 | €37,800 | +€3,435 | +10.0% |
| Taxes | 450/3 | €34,365 | €37,800 | +€3,435 | +10.0% |
| Other amounts payable | 47/48 | €1,775 | €3,048 | +€1,273 | +71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €525 | +€525 | |
| Other operating charges | 640/8 | €1,478 | €1,552 | +€74 | +5.0% |
| Gross operating margin | 9900 | €36,638 | €42,119 | +€5,481 | +15.0% |
| Operating profit (loss) | 9901 | €35,160 | €40,042 | +€4,882 | +13.9% |
| Financial charges | 65/66B | €715 | €222 | -€494 | -69.0% |
| Recurring financial charges | 65 | €715 | €222 | -€494 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €34,444 | €39,820 | +€5,376 | +15.6% |
| Income taxes | 67/77 | €9,804 | €13,496 | +€3,693 | +37.7% |
| Profit (loss) for the period | 9904 | €24,641 | €26,324 | +€1,683 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,641 | €26,324 | +€1,683 | +6.8% |
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 27 October 2026 via checked.be.