JuPiPed: what changed
Two fiscal 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.
JuPiPed
Largest movements
- Receivables within one year +€2,200
new in 2025: €2,200
- Tax, wage and social debts -€32,665
down €32,665 (-87.9%), from €37,165 to €4,500
- Other debts +€21,568
up €21,568 (+13.8%), from €156,083 to €177,651
- Profit (loss) carried forward +€6,908
new in 2025: €6,908
- Trade debts +€5,304
up €5,304 (+658.4%), from €806 to €6,109
- Financial charges +€31,868
up €31,868 (+73.0%), from €43,679 to €75,548
- Gross operating margin +€16,741
up €16,741 (+15.8%), from €105,984 to €122,725
- Depreciation -€6,481
down €6,481 (-89.2%), from €7,269 to €787
- Taxes -€2,665
down €2,665 (-21.0%), from €12,676 to €10,011
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.
Cash bridge derived
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 | €196,053 | €197,168 | +€1,115 | +0.6% |
| Fixed assets | 21/28 | €1,757 | €970 | -€787 | -44.8% |
| Tangible fixed assets | 22/27 | €1,757 | €970 | -€787 | -44.8% |
| Furniture and vehicles | 24 | €1,757 | €970 | -€787 | -44.8% |
| Current assets | 29/58 | €194,295 | €196,198 | +€1,902 | +1.0% |
| Amounts receivable within one year | 40/41 | - | €2,200 | +€2,200 | |
| Other amounts receivable | 41 | - | €2,200 | +€2,200 | |
| Cash at bank and in hand | 54/58 | €175,098 | €174,159 | -€939 | -0.5% |
| Deferred charges and accrued income | 490/1 | €19,198 | €19,839 | +€641 | +3.3% |
| Total equity and liabilities | 10/49 | €196,053 | €197,168 | +€1,115 | +0.6% |
| Equity | 10/15 | €2,000 | €8,908 | +€6,908 | +345.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,908 | +€6,908 | |
| Amounts payable | 17/49 | €194,053 | €188,260 | -€5,793 | -3.0% |
| Amounts payable within one year | 42/48 | €194,053 | €188,260 | -€5,793 | -3.0% |
| Trade debts | 44 | €806 | €6,109 | +€5,304 | +658.4% |
| Suppliers | 440/4 | €806 | €6,109 | +€5,304 | +658.4% |
| Taxes, remuneration and social security | 45 | €37,165 | €4,500 | -€32,665 | -87.9% |
| Taxes | 450/3 | €37,165 | €4,500 | -€32,665 | -87.9% |
| Other amounts payable | 47/48 | €156,083 | €177,651 | +€21,568 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,269 | €787 | -€6,481 | -89.2% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €105,984 | €122,725 | +€16,741 | +15.8% |
| Operating profit (loss) | 9901 | €98,715 | €121,550 | +€22,835 | +23.1% |
| Financial income | 75/76B | €4 | €916 | +€912 | +22799.3% |
| Recurring financial income | 75 | €4 | €916 | +€912 | +22799.3% |
| Financial charges | 65/66B | €43,679 | €75,548 | +€31,868 | +73.0% |
| Recurring financial charges | 65 | €43,679 | €75,548 | +€31,868 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €55,040 | €46,919 | -€8,121 | -14.8% |
| Income taxes | 67/77 | €12,676 | €10,011 | -€2,665 | -21.0% |
| Profit (loss) for the period | 9904 | €42,364 | €36,908 | -€5,457 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,364 | €36,908 | -€5,457 | -12.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.