Jupon: 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.
Jupon
Largest movements
- Receivables within one year -€656
down €656 (-30.7%), from €2,139 to €1,483
- Cash +€327
up €327 (+2608.5%), from €13 to €340
mainly Receivables within one year (+€656) and Trade debts (+€46)
- Profit (loss) carried forward -€362
down €362 (-16.3%), from €2,218 to €1,856
- Trade debts +€46
new in 2025: €46
- Purchases and services -€2,417
down €2,417 (-25.8%), from €9,358 to €6,942
- Gross operating margin +€1,929
up €1,929 (+97.2%), from -€1,985 to -€56
- Turnover -€1,629
down €1,629 (-23.1%), from €7,039 to €5,410
- Other operating charges +€116
new in 2025: €116
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 | €2,218 | €1,902 | -€316 | -14.2% |
| Current assets | 29/58 | €2,218 | €1,902 | -€316 | -14.2% |
| Amounts receivable within one year | 40/41 | €2,139 | €1,483 | -€656 | -30.7% |
| Other amounts receivable | 41 | €2,139 | €1,483 | -€656 | -30.7% |
| Cash at bank and in hand | 54/58 | €13 | €340 | +€327 | +2608.5% |
| Deferred charges and accrued income | 490/1 | €67 | €79 | +€13 | +18.9% |
| Total equity and liabilities | 10/49 | €2,218 | €1,902 | -€316 | -14.2% |
| Equity | 10/15 | €2,218 | €1,856 | -€362 | -16.3% |
| Profit (loss) carried forward | 14 | €2,218 | €1,856 | -€362 | -16.3% |
| Amounts payable | 17/49 | - | €46 | +€46 | |
| Amounts payable within one year | 42/48 | - | €46 | +€46 | |
| Trade debts | 44 | - | €46 | +€46 | |
| Suppliers | 440/4 | - | €46 | +€46 | |
| Turnover | 70 | €7,039 | €5,410 | -€1,629 | -23.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,358 | €6,942 | -€2,417 | -25.8% |
| Other operating charges | 640/8 | - | €116 | +€116 | |
| Gross operating margin | 9900 | -€1,985 | -€56 | +€1,929 | +97.2% |
| Operating profit (loss) | 9901 | -€1,985 | -€172 | +€1,813 | +91.3% |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,146 | -€362 | +€1,784 | +83.1% |
| Profit (loss) for the period | 9904 | -€2,146 | -€362 | +€1,784 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,146 | -€362 | +€1,784 | +83.1% |
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 8 October 2026 via checked.be.