JUPICA: what changed
What changed
JUPICA
NACE 47.639, Retail sale of other sporting goods
filed annual accounts (NBB)
Net result for the year
-€9,696
2025 · -€23,443+€13,747
Equity
€247,401
2025 · €257,097-€9,696
Cash
€6,820
2025 · €278,879-€272,059
Balance sheet total
€284,444
2025 · €317,488-€33,044
Largest movements
Assets
- Cash -€272,059
down €272,059 (-97.6%), from €278,879 to €6,820
mainly Current investments (-€251,500) and Other debts (-€21,612)
- Current investments +€251,500
new in 2026: €251,500
- Receivables after one year -€11,077
down €11,077 (-46.2%), from €24,000 to €12,923
Equity and liabilities
- Other debts -€21,612
down €21,612 (-37.2%), from €58,054 to €36,442
- Reserves -€9,696
down €9,696 (-4.1%), from €238,497 to €228,801
Income statement
- Gross operating margin +€8,759
up €8,759 (+47.8%), from -€18,343 to -€9,584
- Depreciation -€3,836
down €3,836 (-78.9%), from €4,860 to €1,024
- Financial income +€1,712
up €1,712 (+185%), from €923 to €2,635
- Financial charges +€598
up €598 (+1,147%), from €52 to €650
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€23,443
Gross operating margin
+€8,759
Depreciation
+€3,836
Other operating charges
-€13
Financial income
+€1,712
Financial charges
-€598
Taxes
+€51
Result 2026
-€9,696
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€20,559
Investment
-€251,500
Financing
€0
Cash 2025
€278,879
From operations (derived)
-€20,559
Net result for the year
-€9,696
Depreciation
+€1,024
Receivables after one year
+€11,077
Smaller working-capital items
+€333
Trade debts
-€1,684
Other debts
-€21,612
Investment (derived)
-€251,500
Current investments
-€251,500
Cash 2026
€6,820
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,488 | €284,444 | -€33,044 | -10.4% |
| Fixed assets | 21/28 | €1,932 | €908 | -€1,024 | -53.0% |
| Tangible fixed assets | 22/27 | €1,932 | €908 | -€1,024 | -53.0% |
| Land and buildings | 22 | €1,608 | €804 | -€804 | -50.0% |
| Furniture and vehicles | 24 | €324 | €104 | -€220 | -67.9% |
| Current assets | 29/58 | €315,556 | €283,536 | -€32,020 | -10.1% |
| Amounts receivable after more than one year | 29 | €24,000 | €12,923 | -€11,077 | -46.2% |
| Other amounts receivable | 291 | €24,000 | €12,923 | -€11,077 | -46.2% |
| Amounts receivable within one year | 40/41 | €11,185 | €11,077 | -€108 | -1.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,185 | €11,077 | -€108 | -1.0% |
| Current investments | 50/53 | - | €251,500 | +€251,500 | |
| Cash at bank and in hand | 54/58 | €278,879 | €6,820 | -€272,059 | -97.6% |
| Deferred charges and accrued income | 490/1 | €1,492 | €1,217 | -€276 | -18.5% |
| Total equity and liabilities | 10/49 | €317,488 | €284,444 | -€33,044 | -10.4% |
| Equity | 10/15 | €257,097 | €247,401 | -€9,696 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,497 | €228,801 | -€9,696 | -4.1% |
| Distributable reserves | 133 | €238,497 | €228,801 | -€9,696 | -4.1% |
| Amounts payable | 17/49 | €60,391 | €37,044 | -€23,348 | -38.7% |
| Amounts payable within one year | 42/48 | €60,391 | €37,044 | -€23,348 | -38.7% |
| Trade debts | 44 | €2,196 | €512 | -€1,684 | -76.7% |
| Suppliers | 440/4 | €2,196 | €512 | -€1,684 | -76.7% |
| Taxes, remuneration and social security | 45 | €141 | €90 | -€51 | -36.3% |
| Taxes | 450/3 | €141 | €90 | -€51 | -36.3% |
| Other amounts payable | 47/48 | €58,054 | €36,442 | -€21,612 | -37.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,860 | €1,024 | -€3,836 | -78.9% |
| Other operating charges | 640/8 | €970 | €983 | +€13 | +1.3% |
| Gross operating margin | 9900 | -€18,343 | -€9,584 | +€8,759 | +47.8% |
| Operating profit (loss) | 9901 | -€24,173 | -€11,591 | +€12,582 | +52.0% |
| Financial income | 75/76B | €923 | €2,635 | +€1,712 | +185% |
| Recurring financial income | 75 | €923 | €2,635 | +€1,712 | +185% |
| Financial charges | 65/66B | €52 | €650 | +€598 | +1,147% |
| Recurring financial charges | 65 | €52 | €650 | +€598 | +1,147% |
| Profit (loss) for the period before taxes | 9903 | -€23,302 | -€9,607 | +€13,696 | +58.8% |
| Income taxes | 67/77 | €141 | €90 | -€51 | -36.3% |
| Profit (loss) for the period | 9904 | -€23,443 | -€9,696 | +€13,747 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,443 | -€9,696 | +€13,747 | +58.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.