JUPITERO: 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.
JUPITERO
Largest movements
- Tangible fixed assets -€8,269
down €8,269 (-4.5%), from €183,874 to €175,606
of which Land and buildings: -€6,756
- Profit (loss) carried forward -€9,214
down €9,214 (-10.7%), from -€86,334 to -€95,548
- Gross operating margin +€1,543
up €1,543 (+63.6%), from -€2,426 to -€883
- Depreciation -€393
down €393 (-4.5%), from €8,662 to €8,269
- Financial charges -€157
no longer reported in 2025 (was €157)
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 | €184,624 | €176,356 | -€8,269 | -4.5% |
| Fixed assets | 21/28 | €184,624 | €176,356 | -€8,269 | -4.5% |
| Tangible fixed assets | 22/27 | €183,874 | €175,606 | -€8,269 | -4.5% |
| Land and buildings | 22 | €146,566 | €139,810 | -€6,756 | -4.6% |
| Furniture and vehicles | 24 | €7,058 | €5,546 | -€1,513 | -21.4% |
| Leasing and similar rights | 25 | €30,250 | €30,250 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €184,624 | €176,356 | -€8,269 | -4.5% |
| Equity | 10/15 | -€73,934 | -€83,148 | -€9,214 | -12.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,334 | -€95,548 | -€9,214 | -10.7% |
| Amounts payable | 17/49 | €258,558 | €259,503 | +€945 | +0.4% |
| Amounts payable after more than one year | 17 | €110,206 | €110,206 | = | 0.0% |
| Financial debts | 170/4 | €110,206 | €110,206 | = | 0.0% |
| Amounts payable within one year | 42/48 | €148,352 | €149,297 | +€945 | +0.6% |
| Other amounts payable | 47/48 | €148,352 | €149,297 | +€945 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,662 | €8,269 | -€393 | -4.5% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€2,426 | -€883 | +€1,543 | +63.6% |
| Operating profit (loss) | 9901 | -€11,150 | -€9,214 | +€1,936 | +17.4% |
| Financial charges | 65/66B | €157 | - | -€157 | |
| Recurring financial charges | 65 | €157 | - | -€157 | |
| Profit (loss) for the period before taxes | 9903 | -€11,307 | -€9,214 | +€2,093 | +18.5% |
| Profit (loss) for the period | 9904 | -€11,307 | -€9,214 | +€2,093 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,307 | -€9,214 | +€2,093 | +18.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.