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.
What changed
JUPITER
NACE 93.110, Operation of sports facilities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,465
2024 · -€13,279+€20,743
Equity
€1.3m
2024 · €1.2m+€7,465
Cash
€17,906
2024 · €19,790-€1,883
Balance sheet total
€1.7m
2024 · €1.7m-€38,591
Largest movements
Assets
- Tangible fixed assets -€39,342
down €39,342 (-2.4%), from €1.7m to €1.6m
of which Land and buildings: -€77,046
Equity and liabilities
- Other debts -€114,055
down €114,055 (-33.8%), from €337,355 to €223,300
- Debts after one year +€66,944
up €66,944 (+174.6%), from €38,333 to €105,278
- Revaluation surpluses -€62,913
down €62,913 (-4.6%), from €1.4m to €1.3m
- Reserves +€62,913
up €62,913 (+48.9%), from €128,678 to €191,591
Income statement
- Gross operating margin +€13,246
up €13,246 (+7.4%), from €179,324 to €192,570
- Staff costs -€10,764
down €10,764 (-13.9%), from €77,294 to €66,530
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.
Result 2024
-€13,279
Gross operating margin
+€13,246
Staff costs
+€10,764
Depreciation
-€1,852
Other operating charges
-€178
Other operating items
-€1,471
Financial income
+€6
Financial charges
+€232
Taxes
-€3
Result 2025
€7,465
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.
From operations
-€7,076
Investment
-€67,041
Financing
+€72,234
Cash 2024
€19,790
From operations (derived)
-€7,076
Net result for the year
+€7,465
Depreciation
+€106,383
Receivables within one year
-€3,017
Deferred charges and accrued income
+€382
Trade debts
-€2,268
Tax, wage and social debts
-€2,186
Other debts
-€114,055
Accrued charges and deferred income
+€220
Investment (derived)
-€67,041
Investment in fixed assets (net)
-€67,041
Financing
+€72,234
Debts after one year
+€66,944
Current portion of long-term debt
+€5,716
Short-term financial debts
-€427
Cash 2025
€17,906
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,688,961 | €1,650,371 | -€38,591 | -2.3% |
| Fixed assets | 21/28 | €1,664,351 | €1,625,008 | -€39,342 | -2.4% |
| Tangible fixed assets | 22/27 | €1,663,951 | €1,624,609 | -€39,342 | -2.4% |
| Land and buildings | 22 | €1,534,835 | €1,457,789 | -€77,046 | -5.0% |
| Plant, machinery and equipment | 23 | €12,717 | €14,749 | +€2,031 | +16.0% |
| Furniture and vehicles | 24 | €6,798 | €7,473 | +€675 | +9.9% |
| Other tangible fixed assets | 26 | €109,600 | €144,598 | +€34,998 | +31.9% |
| Financial fixed assets | 28 | €399 | €399 | = | 0.0% |
| Current assets | 29/58 | €24,611 | €25,362 | +€751 | +3.1% |
| Stocks and contracts in progress | 3 | €1,498 | €1,498 | = | 0.0% |
| Stocks | 30/36 | €1,498 | €1,498 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €731 | €3,748 | +€3,017 | +412.7% |
| Other amounts receivable | 41 | €731 | €3,748 | +€3,017 | +412.7% |
| Cash at bank and in hand | 54/58 | €19,790 | €17,906 | -€1,883 | -9.5% |
| Deferred charges and accrued income | 490/1 | €2,592 | €2,209 | -€382 | -14.8% |
| Total equity and liabilities | 10/49 | €1,688,961 | €1,650,371 | -€38,591 | -2.3% |
| Equity | 10/15 | €1,246,444 | €1,253,909 | +€7,465 | +0.6% |
| Contributions | 10/11 | €93,671 | €93,671 | = | 0.0% |
| Revaluation surpluses | 12 | €1,377,677 | €1,314,764 | -€62,913 | -4.6% |
| Reserves | 13 | €128,678 | €191,591 | +€62,913 | +48.9% |
| Distributable reserves | 133 | €128,678 | €191,591 | +€62,913 | +48.9% |
| Profit (loss) carried forward | 14 | -€353,581 | -€346,116 | +€7,465 | +2.1% |
| Amounts payable | 17/49 | €442,517 | €396,461 | -€46,056 | -10.4% |
| Amounts payable after more than one year | 17 | €38,333 | €105,278 | +€66,944 | +174.6% |
| Financial debts | 170/4 | €38,333 | €105,278 | +€66,944 | +174.6% |
| Amounts payable within one year | 42/48 | €403,960 | €290,740 | -€113,220 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €41,853 | €47,570 | +€5,716 | +13.7% |
| Financial debts | 43 | €3,836 | €3,409 | -€427 | -11.1% |
| Credit institutions | 430/8 | €3,836 | €3,409 | -€427 | -11.1% |
| Trade debts | 44 | €3,685 | €1,417 | -€2,268 | -61.6% |
| Suppliers | 440/4 | €3,685 | €1,417 | -€2,268 | -61.6% |
| Taxes, remuneration and social security | 45 | €17,230 | €15,044 | -€2,186 | -12.7% |
| Taxes | 450/3 | €455 | €1,608 | +€1,153 | +253.4% |
| Remuneration and social security | 454/9 | €16,775 | €13,436 | -€3,339 | -19.9% |
| Other amounts payable | 47/48 | €337,355 | €223,300 | -€114,055 | -33.8% |
| Accrued charges and deferred income | 492/3 | €224 | €444 | +€220 | +98.3% |
| Remuneration, social security and pensions | 62 | €77,294 | €66,530 | -€10,764 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,531 | €106,383 | +€1,852 | +1.8% |
| Other operating charges | 640/8 | €4,177 | €4,355 | +€178 | +4.3% |
| Non-recurring operating charges | 66A | - | €1,471 | +€1,471 | |
| Gross operating margin | 9900 | €179,324 | €192,570 | +€13,246 | +7.4% |
| Operating profit (loss) | 9901 | -€6,678 | €13,831 | +€20,509 | |
| Financial income | 75/76B | €30 | €36 | +€6 | +19.1% |
| Recurring financial income | 75 | €30 | €36 | +€6 | +19.1% |
| Financial charges | 65/66B | €6,467 | €6,235 | -€232 | -3.6% |
| Recurring financial charges | 65 | €6,467 | €6,235 | -€232 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,115 | €7,632 | +€20,747 | |
| Income taxes | 67/77 | €164 | €167 | +€3 | +1.9% |
| Profit (loss) for the period | 9904 | -€13,279 | €7,465 | +€20,743 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,279 | €7,465 | +€20,743 |
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 11 October 2026 via checked.be.