Jupille-Auto: 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.
Jupille-Auto
Largest movements
- Tangible fixed assets +€4,472
up €4,472 (+11.4%), from €39,344 to €43,816
of which Furniture and vehicles: +€6,938
- Other debts +€9,808
up €9,808 (+147%), from €6,692 to €16,500
- Profit (loss) carried forward -€2,242
down €2,242 (-3.9%), from €56,915 to €54,673
- Gross operating margin -€14,587
down €14,587 (-78.8%), from €18,512 to €3,924
- Taxes -€2,512
no longer reported in 2025 (was €2,512)
- Depreciation +€2,063
up €2,063 (+83.7%), from €2,466 to €4,528
- Financial income -€203
down €203 (-49.4%), from €411 to €208
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 | €112,479 | €119,036 | +€6,557 | +5.8% |
| Fixed assets | 21/28 | €39,344 | €43,816 | +€4,472 | +11.4% |
| Tangible fixed assets | 22/27 | €39,344 | €43,816 | +€4,472 | +11.4% |
| Land and buildings | 22 | €35,288 | €33,490 | -€1,798 | -5.1% |
| Plant, machinery and equipment | 23 | €4,056 | €3,388 | -€668 | -16.5% |
| Furniture and vehicles | 24 | - | €6,938 | +€6,938 | |
| Current assets | 29/58 | €73,135 | €75,220 | +€2,085 | +2.9% |
| Stocks and contracts in progress | 3 | €24,055 | €25,061 | +€1,005 | +4.2% |
| Stocks | 30/36 | €24,055 | €25,061 | +€1,005 | +4.2% |
| Cash at bank and in hand | 54/58 | €48,636 | €49,736 | +€1,101 | +2.3% |
| Deferred charges and accrued income | 490/1 | €444 | €423 | -€21 | -4.7% |
| Total equity and liabilities | 10/49 | €112,479 | €119,036 | +€6,557 | +5.8% |
| Equity | 10/15 | €102,000 | €99,758 | -€2,242 | -2.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €14,099 | €14,099 | = | 0.0% |
| Distributable reserves | 133 | €14,099 | €14,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,915 | €54,673 | -€2,242 | -3.9% |
| Amounts payable | 17/49 | €10,479 | €19,277 | +€8,799 | +84.0% |
| Amounts payable within one year | 42/48 | €10,479 | €19,277 | +€8,799 | +84.0% |
| Trade debts | 44 | €218 | €10 | -€208 | -95.3% |
| Suppliers | 440/4 | €218 | €10 | -€208 | -95.3% |
| Taxes, remuneration and social security | 45 | €3,569 | €2,767 | -€802 | -22.5% |
| Taxes | 450/3 | €3,569 | €2,767 | -€802 | -22.5% |
| Other amounts payable | 47/48 | €6,692 | €16,500 | +€9,808 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €4,528 | +€2,063 | +83.7% |
| Other operating charges | 640/8 | €1,643 | €1,801 | +€159 | +9.6% |
| Gross operating margin | 9900 | €18,512 | €3,924 | -€14,587 | -78.8% |
| Operating profit (loss) | 9901 | €14,403 | -€2,405 | -€16,808 | |
| Financial income | 75/76B | €411 | €208 | -€203 | -49.4% |
| Recurring financial income | 75 | €411 | €208 | -€203 | -49.4% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,770 | -€2,242 | -€17,011 | |
| Income taxes | 67/77 | €2,512 | - | -€2,512 | |
| Profit (loss) for the period | 9904 | €12,258 | -€2,242 | -€14,499 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,258 | -€2,242 | -€14,499 |
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 14 October 2026 via checked.be.