JUPILAR: 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.
JUPILAR
Largest movements
- Tangible fixed assets -€29,500
down €29,500 (-5.9%), from €498,345 to €468,845
- Debts after one year -€44,491
down €44,491 (-17.4%), from €255,042 to €210,551
- Reserves +€13,850
up €13,850 (+18.4%), from €75,152 to €89,002
- Financial charges -€898
down €898 (-21.7%), from €4,136 to €3,238
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 | €508,695 | €475,430 | -€33,265 | -6.5% |
| Fixed assets | 21/28 | €498,345 | €468,845 | -€29,500 | -5.9% |
| Tangible fixed assets | 22/27 | €498,345 | €468,845 | -€29,500 | -5.9% |
| Land and buildings | 22 | €498,345 | €468,845 | -€29,500 | -5.9% |
| Current assets | 29/58 | €10,350 | €6,585 | -€3,765 | -36.4% |
| Amounts receivable within one year | 40/41 | €2,766 | - | -€2,766 | |
| Other amounts receivable | 41 | €2,766 | - | -€2,766 | |
| Cash at bank and in hand | 54/58 | €7,584 | €6,585 | -€999 | -13.2% |
| Total equity and liabilities | 10/49 | €508,695 | €475,430 | -€33,265 | -6.5% |
| Equity | 10/15 | €175,152 | €189,002 | +€13,850 | +7.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €75,152 | €89,002 | +€13,850 | +18.4% |
| Distributable reserves | 133 | €75,152 | €89,002 | +€13,850 | +18.4% |
| Amounts payable | 17/49 | €333,543 | €286,428 | -€47,115 | -14.1% |
| Amounts payable after more than one year | 17 | €255,042 | €210,551 | -€44,491 | -17.4% |
| Financial debts | 170/4 | €255,042 | €210,551 | -€44,491 | -17.4% |
| Amounts payable within one year | 42/48 | €72,823 | €70,877 | -€1,946 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €43,987 | €44,492 | +€505 | +1.1% |
| Trade debts | 44 | €8,836 | €8,768 | -€68 | -0.8% |
| Suppliers | 440/4 | €8,836 | €8,768 | -€68 | -0.8% |
| Taxes, remuneration and social security | 45 | - | €117 | +€117 | |
| Taxes | 450/3 | - | €117 | +€117 | |
| Other amounts payable | 47/48 | €20,000 | €17,500 | -€2,500 | -12.5% |
| Accrued charges and deferred income | 492/3 | €5,678 | €5,000 | -€678 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,500 | €29,500 | = | 0.0% |
| Other operating charges | 640/8 | €4,978 | €5,123 | +€145 | +2.9% |
| Gross operating margin | 9900 | €56,344 | €56,328 | -€16 | 0.0% |
| Operating profit (loss) | 9901 | €21,866 | €21,705 | -€161 | -0.7% |
| Financial charges | 65/66B | €4,136 | €3,238 | -€898 | -21.7% |
| Recurring financial charges | 65 | €4,136 | €3,238 | -€898 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €17,730 | €18,467 | +€737 | +4.2% |
| Income taxes | 67/77 | €4,433 | €4,617 | +€184 | +4.2% |
| Profit (loss) for the period | 9904 | €13,297 | €13,850 | +€553 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,297 | €13,850 | +€553 | +4.2% |
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 20 October 2026 via checked.be.