JUPITER: 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.
JUPITER
Largest movements
- Tangible fixed assets +€18,654
up €18,654 (+6.5%), from €285,424 to €304,078
of which Plant, machinery and equipment: +€24,234
- Cash +€12,064
up €12,064 (+638.3%), from €1,890 to €13,954
mainly Net result for the year (+€23,881) and Trade debts (+€21,499)
- Profit (loss) carried forward +€23,881
up €23,881 (+10.6%), from -€224,996 to -€201,115
- Other debts -€22,675
down €22,675 (-12.5%), from €180,749 to €158,074
- Trade debts +€21,499
up €21,499 (+63.2%), from €34,018 to €55,518
- Debts after one year +€11,491
up €11,491 (+34.2%), from €33,581 to €45,072
- Short-term financial debts -€9,477
no longer reported in 2025 (was €9,477)
- Other operating charges -€2,267
down €2,267 (-17.3%), from €13,087 to €10,820
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 | €450,336 | €481,795 | +€31,459 | +7.0% |
| Fixed assets | 21/28 | €287,924 | €306,578 | +€18,654 | +6.5% |
| Tangible fixed assets | 22/27 | €285,424 | €304,078 | +€18,654 | +6.5% |
| Land and buildings | 22 | €250,193 | €250,193 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,972 | €37,206 | +€24,234 | +186.8% |
| Furniture and vehicles | 24 | €22,259 | €16,679 | -€5,580 | -25.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €162,412 | €175,217 | +€12,805 | +7.9% |
| Stocks and contracts in progress | 3 | €44,348 | €44,016 | -€332 | -0.7% |
| Stocks | 30/36 | €31,850 | €33,420 | +€1,570 | +4.9% |
| Contracts in progress | 37 | €12,498 | €10,596 | -€1,902 | -15.2% |
| Amounts receivable within one year | 40/41 | €116,174 | €117,247 | +€1,072 | +0.9% |
| Trade receivables | 40 | €116,174 | €117,247 | +€1,072 | +0.9% |
| Cash at bank and in hand | 54/58 | €1,890 | €13,954 | +€12,064 | +638.3% |
| Total equity and liabilities | 10/49 | €450,336 | €481,795 | +€31,459 | +7.0% |
| Equity | 10/15 | €150,219 | €174,100 | +€23,881 | +15.9% |
| Contributions | 10/11 | €306,685 | €306,685 | = | 0.0% |
| Capital | 10 | €306,685 | €306,685 | = | 0.0% |
| Issued capital | 100 | €306,685 | €306,685 | = | 0.0% |
| Reserves | 13 | €68,530 | €68,530 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,660 | €30,660 | = | 0.0% |
| Legal reserve | 130 | €30,660 | €30,660 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,048 | €2,048 | = | 0.0% |
| Distributable reserves | 133 | €35,821 | €35,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,996 | -€201,115 | +€23,881 | +10.6% |
| Amounts payable | 17/49 | €300,117 | €307,695 | +€7,578 | +2.5% |
| Amounts payable after more than one year | 17 | €33,581 | €45,072 | +€11,491 | +34.2% |
| Financial debts | 170/4 | €33,581 | €45,072 | +€11,491 | +34.2% |
| Amounts payable within one year | 42/48 | €266,536 | €262,624 | -€3,913 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €24,740 | €26,455 | +€1,715 | +6.9% |
| Financial debts | 43 | €9,477 | - | -€9,477 | |
| Credit institutions | 430/8 | €9,477 | - | -€9,477 | |
| Trade debts | 44 | €34,018 | €55,518 | +€21,499 | +63.2% |
| Suppliers | 440/4 | €34,018 | €55,518 | +€21,499 | +63.2% |
| Taxes, remuneration and social security | 45 | €17,551 | €22,576 | +€5,025 | +28.6% |
| Taxes | 450/3 | €6,182 | €5,772 | -€410 | -6.6% |
| Remuneration and social security | 454/9 | €11,369 | €16,804 | +€5,435 | +47.8% |
| Other amounts payable | 47/48 | €180,749 | €158,074 | -€22,675 | -12.5% |
| Remuneration, social security and pensions | 62 | €154,541 | €156,100 | +€1,560 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,280 | €11,759 | +€1,479 | +14.4% |
| Other operating charges | 640/8 | €13,087 | €10,820 | -€2,267 | -17.3% |
| Gross operating margin | 9900 | €209,784 | €209,881 | +€97 | 0.0% |
| Operating profit (loss) | 9901 | €31,876 | €31,201 | -€675 | -2.1% |
| Financial charges | 65/66B | €7,121 | €7,320 | +€199 | +2.8% |
| Recurring financial charges | 65 | €7,121 | €7,320 | +€199 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €24,755 | €23,881 | -€874 | -3.5% |
| Profit (loss) for the period | 9904 | €24,755 | €23,881 | -€874 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,755 | €23,881 | -€874 | -3.5% |
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 12 October 2026 via checked.be.