JUPITER ELECTRONICS: 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 ELECTRONICS
Largest movements
- Receivables within one year +€33,046
up €33,046 (+168.6%), from €19,598 to €52,644
of which Trade receivables: +€29,593
- Tangible fixed assets -€10,281
down €10,281 (-22.1%), from €46,561 to €36,280
of which Furniture and vehicles: -€12,587
- Reserves +€29,818
up €29,818 (+34.7%), from €85,988 to €115,806
of which Distributable reserves: +€29,818
- Advances received +€22,000
new in 2025: €22,000
- Debts after one year -€21,919
no longer reported in 2025 (was €21,919)
- Trade debts -€6,880
down €6,880 (-11.3%), from €60,969 to €54,089
- Tax, wage and social debts +€5,684
up €5,684 (+42.5%), from €13,383 to €19,067
- Gross operating margin +€24,719
up €24,719 (+39.5%), from €62,583 to €87,302
- Taxes +€11,382
up €11,382 (+51.2%), from €22,222 to €33,604
- Financial charges +€5,398
up €5,398 (+211.0%), from €2,559 to €7,957
- Depreciation -€2,859
down €2,859 (-18.1%), from €15,778 to €12,919
- Other operating charges -€2,844
down €2,844 (-48.6%), from €5,852 to €3,009
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €324,078 | €349,206 | +€25,128 | +7.8% |
| Fixed assets | 21/28 | €46,611 | €36,330 | -€10,281 | -22.1% |
| Tangible fixed assets | 22/27 | €46,561 | €36,280 | -€10,281 | -22.1% |
| Plant, machinery and equipment | 23 | €52 | €2,357 | +€2,306 | +4457.9% |
| Furniture and vehicles | 24 | €46,510 | €33,923 | -€12,587 | -27.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €277,466 | €312,875 | +€35,409 | +12.8% |
| Amounts receivable after more than one year | 29 | €242,436 | €244,322 | +€1,886 | +0.8% |
| Trade receivables | 290 | €242,436 | €244,322 | +€1,886 | +0.8% |
| Stocks and contracts in progress | 3 | €15,329 | €15,329 | = | 0.0% |
| Stocks | 30/36 | €15,329 | €15,329 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,598 | €52,644 | +€33,046 | +168.6% |
| Trade receivables | 40 | €14,960 | €44,553 | +€29,593 | +197.8% |
| Other amounts receivable | 41 | €4,638 | €8,091 | +€3,453 | +74.5% |
| Deferred charges and accrued income | 490/1 | €104 | €581 | +€477 | +458.0% |
| Total equity and liabilities | 10/49 | €324,078 | €349,206 | +€25,128 | +7.8% |
| Equity | 10/15 | €218,262 | €248,080 | +€29,818 | +13.7% |
| Contributions | 10/11 | €30,974 | €30,974 | = | 0.0% |
| Reserves | 13 | €85,988 | €115,806 | +€29,818 | +34.7% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €82,890 | €112,707 | +€29,818 | +36.0% |
| Profit (loss) carried forward | 14 | €101,300 | €101,300 | = | 0.0% |
| Amounts payable | 17/49 | €105,815 | €101,126 | -€4,690 | -4.4% |
| Amounts payable after more than one year | 17 | €21,919 | - | -€21,919 | |
| Financial debts | 170/4 | €21,919 | - | -€21,919 | |
| Amounts payable within one year | 42/48 | €83,896 | €101,126 | +€17,229 | +20.5% |
| Financial debts | 43 | €9,545 | €5,970 | -€3,575 | -37.5% |
| Credit institutions | 430/8 | €9,545 | €5,970 | -€3,575 | -37.5% |
| Trade debts | 44 | €60,969 | €54,089 | -€6,880 | -11.3% |
| Suppliers | 440/4 | €60,969 | €54,089 | -€6,880 | -11.3% |
| Advances received on contracts in progress | 46 | - | €22,000 | +€22,000 | |
| Taxes, remuneration and social security | 45 | €13,383 | €19,067 | +€5,684 | +42.5% |
| Taxes | 450/3 | €13,383 | €19,067 | +€5,684 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,778 | €12,919 | -€2,859 | -18.1% |
| Other operating charges | 640/8 | €5,852 | €3,009 | -€2,844 | -48.6% |
| Gross operating margin | 9900 | €62,583 | €87,302 | +€24,719 | +39.5% |
| Operating profit (loss) | 9901 | €40,953 | €71,374 | +€30,421 | +74.3% |
| Financial income | 75/76B | €7 | €5 | -€1 | -21.6% |
| Recurring financial income | 75 | €7 | €5 | -€1 | -21.6% |
| Financial charges | 65/66B | €2,559 | €7,957 | +€5,398 | +211.0% |
| Recurring financial charges | 65 | €2,559 | €7,957 | +€5,398 | +211.0% |
| Profit (loss) for the period before taxes | 9903 | €38,401 | €63,422 | +€25,022 | +65.2% |
| Income taxes | 67/77 | €22,222 | €33,604 | +€11,382 | +51.2% |
| Profit (loss) for the period | 9904 | €16,178 | €29,818 | +€13,639 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,178 | €29,818 | +€13,639 | +84.3% |
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.