JUPRELLE DAVID: 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.
JUPRELLE DAVID
Largest movements
- Receivables within one year +€6,429
up €6,429 (+16.7%), from €38,402 to €44,831
of which Other amounts receivable: +€7,475
- Cash -€3,934
down €3,934 (-2.7%), from €144,219 to €140,285
mainly Contributions, distributions and other (-€104,800) and Receivables within one year (-€6,429)
- Stocks and contracts +€2,967
up €2,967 (+64.1%), from €4,626 to €7,592
- Tangible fixed assets -€2,875
down €2,875 (-26.8%), from €10,730 to €7,855
of which Furniture and vehicles: -€2,500
- Other debts +€94,047
up €94,047 (+875%), from €10,753 to €104,800
- Reserves -€90,400
down €90,400 (-71.9%), from €125,710 to €35,310
- Gross operating margin -€7,507
down €7,507 (-25.3%), from €29,661 to €22,153
- Taxes -€1,465
down €1,465 (-25.4%), from €5,769 to €4,304
- Depreciation +€1,291
up €1,291 (+81.4%), from €1,585 to €2,875
- Financial charges -€837
down €837 (-83.8%), from €999 to €162
- Write-downs -€598
down €598 (-100%), from €598 to €0
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.
Derived cash bridge
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 | €198,162 | €200,748 | +€2,586 | +1.3% |
| Fixed assets | 21/28 | €10,915 | €8,040 | -€2,875 | -26.3% |
| Tangible fixed assets | 22/27 | €10,730 | €7,855 | -€2,875 | -26.8% |
| Land and buildings | 22 | €3,870 | €3,870 | = | 0.0% |
| Plant, machinery and equipment | 23 | €405 | €30 | -€375 | -92.6% |
| Furniture and vehicles | 24 | €6,455 | €3,955 | -€2,500 | -38.7% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €187,247 | €192,708 | +€5,461 | +2.9% |
| Stocks and contracts in progress | 3 | €4,626 | €7,592 | +€2,967 | +64.1% |
| Stocks | 30/36 | €4,626 | €7,592 | +€2,967 | +64.1% |
| Amounts receivable within one year | 40/41 | €38,402 | €44,831 | +€6,429 | +16.7% |
| Trade receivables | 40 | €36,806 | €35,759 | -€1,046 | -2.8% |
| Other amounts receivable | 41 | €1,597 | €9,072 | +€7,475 | +468% |
| Cash at bank and in hand | 54/58 | €144,219 | €140,285 | -€3,934 | -2.7% |
| Total equity and liabilities | 10/49 | €198,162 | €200,748 | +€2,586 | +1.3% |
| Equity | 10/15 | €181,527 | €91,171 | -€90,355 | -49.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,710 | €35,310 | -€90,400 | -71.9% |
| Distributable reserves | 133 | €125,710 | €35,310 | -€90,400 | -71.9% |
| Profit (loss) carried forward | 14 | €43,417 | €43,461 | +€45 | +0.1% |
| Amounts payable | 17/49 | €16,635 | €109,577 | +€92,941 | +559% |
| Amounts payable within one year | 42/48 | €15,635 | €108,177 | +€92,542 | +592% |
| Trade debts | 44 | €1,855 | €608 | -€1,247 | -67.2% |
| Suppliers | 440/4 | €1,855 | €608 | -€1,247 | -67.2% |
| Taxes, remuneration and social security | 45 | €3,028 | €2,769 | -€259 | -8.6% |
| Taxes | 450/3 | €3,028 | €2,769 | -€259 | -8.6% |
| Other amounts payable | 47/48 | €10,753 | €104,800 | +€94,047 | +875% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,400 | +€400 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,585 | €2,875 | +€1,291 | +81.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €598 | €0 | -€598 | -100% |
| Other operating charges | 640/8 | €481 | €506 | +€25 | +5.2% |
| Gross operating margin | 9900 | €29,661 | €22,153 | -€7,507 | -25.3% |
| Operating profit (loss) | 9901 | €26,996 | €18,772 | -€8,224 | -30.5% |
| Financial income | 75/76B | €48 | €138 | +€91 | +191% |
| Recurring financial income | 75 | €48 | €138 | +€91 | +191% |
| Financial charges | 65/66B | €999 | €162 | -€837 | -83.8% |
| Recurring financial charges | 65 | €999 | €162 | -€837 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €26,044 | €18,748 | -€7,296 | -28.0% |
| Income taxes | 67/77 | €5,769 | €4,304 | -€1,465 | -25.4% |
| Profit (loss) for the period | 9904 | €20,276 | €14,445 | -€5,831 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,276 | €14,445 | -€5,831 | -28.8% |
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 21 October 2026 via checked.be.