JUPIETER: 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.
JUPIETER
Largest movements
- Tangible fixed assets +€239,868
up €239,868 (+128%), from €187,321 to €427,189
of which Land and buildings: +€254,866
- Receivables within one year -€29,161
down €29,161 (-54.8%), from €53,216 to €24,055
of which Other amounts receivable: -€29,592
- Cash +€25,432
up €25,432 (+63.4%), from €40,101 to €65,533
mainly Debts after one year (+€170,711) and Depreciation (+€64,096)
- Receivables after one year -€13,000
down €13,000 (-13.3%), from €98,000 to €85,000
- Debts after one year +€170,711
up €170,711 (+364%), from €46,910 to €217,621
of which Financial debts: +€171,316
- Reserves +€31,139
up €31,139 (+11.9%), from €261,398 to €292,536
of which Distributable reserves: +€31,139
- Current portion of long-term debt +€23,586
up €23,586 (+69.6%), from €33,875 to €57,461
- Depreciation +€41,928
up €41,928 (+189%), from €22,167 to €64,096
- Gross operating margin +€40,503
up €40,503 (+48.7%), from €83,233 to €123,736
- Financial income -€6,000
down €6,000 (-87.2%), from €6,883 to €883
- Financial charges +€3,409
up €3,409 (+81.2%), from €4,199 to €7,608
- Other operating charges +€2,441
up €2,441 (+120%), from €2,034 to €4,475
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 | €378,990 | €601,807 | +€222,818 | +58.8% |
| Fixed assets | 21/28 | €187,321 | €427,189 | +€239,868 | +128% |
| Tangible fixed assets | 22/27 | €187,321 | €427,189 | +€239,868 | +128% |
| Land and buildings | 22 | €134,553 | €389,419 | +€254,866 | +189% |
| Plant, machinery and equipment | 23 | - | €473 | +€473 | |
| Furniture and vehicles | 24 | €52,768 | €37,298 | -€15,470 | -29.3% |
| Current assets | 29/58 | €191,669 | €174,618 | -€17,051 | -8.9% |
| Amounts receivable after more than one year | 29 | €98,000 | €85,000 | -€13,000 | -13.3% |
| Other amounts receivable | 291 | €98,000 | €85,000 | -€13,000 | -13.3% |
| Amounts receivable within one year | 40/41 | €53,216 | €24,055 | -€29,161 | -54.8% |
| Trade receivables | 40 | €13,488 | €13,919 | +€431 | +3.2% |
| Other amounts receivable | 41 | €39,728 | €10,136 | -€29,592 | -74.5% |
| Cash at bank and in hand | 54/58 | €40,101 | €65,533 | +€25,432 | +63.4% |
| Deferred charges and accrued income | 490/1 | €352 | €31 | -€321 | -91.3% |
| Total equity and liabilities | 10/49 | €378,990 | €601,807 | +€222,818 | +58.8% |
| Equity | 10/15 | €279,998 | €311,136 | +€31,139 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €261,398 | €292,536 | +€31,139 | +11.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €261,398 | €292,536 | +€31,139 | +11.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,992 | €290,671 | +€191,679 | +194% |
| Amounts payable after more than one year | 17 | €46,910 | €217,621 | +€170,711 | +364% |
| Financial debts | 170/4 | €46,255 | €217,571 | +€171,316 | +370% |
| Other amounts payable | 178/9 | €655 | €50 | -€605 | -92.4% |
| Amounts payable within one year | 42/48 | €51,691 | €72,366 | +€20,675 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €33,875 | €57,461 | +€23,586 | +69.6% |
| Trade debts | 44 | €1,141 | €1,129 | -€12 | -1.0% |
| Suppliers | 440/4 | €1,141 | €1,129 | -€12 | -1.0% |
| Taxes, remuneration and social security | 45 | €13,625 | €12,610 | -€1,015 | -7.5% |
| Taxes | 450/3 | €13,625 | €12,610 | -€1,015 | -7.5% |
| Other amounts payable | 47/48 | €3,050 | €1,166 | -€1,884 | -61.8% |
| Accrued charges and deferred income | 492/3 | €390 | €683 | +€293 | +75.0% |
| Non-recurring operating income | 76A | €0 | €4,218 | +€4,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,167 | €64,096 | +€41,928 | +189% |
| Other operating charges | 640/8 | €2,034 | €4,475 | +€2,441 | +120% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €83,233 | €123,736 | +€40,503 | +48.7% |
| Operating profit (loss) | 9901 | €59,032 | €55,165 | -€3,866 | -6.5% |
| Financial income | 75/76B | €6,883 | €883 | -€6,000 | -87.2% |
| Recurring financial income | 75 | €6,883 | €883 | -€6,000 | -87.2% |
| Financial charges | 65/66B | €4,199 | €7,608 | +€3,409 | +81.2% |
| Recurring financial charges | 65 | €4,199 | €7,608 | +€3,409 | +81.2% |
| Profit (loss) for the period before taxes | 9903 | €61,716 | €48,440 | -€13,276 | -21.5% |
| Income taxes | 67/77 | €16,492 | €15,635 | -€857 | -5.2% |
| Profit (loss) for the period | 9904 | €45,224 | €32,805 | -€12,419 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,224 | €32,805 | -€12,419 | -27.5% |
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 18 October 2026 via checked.be.