NV JAPE SA: 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.
NV JAPE SA
Largest movements
- Receivables within one year -€349,023
down €349,023 (-80.5%), from €433,316 to €84,293
of which Other amounts receivable: -€336,688
- Receivables after one year +€227,045
up €227,045 (+75.7%), from €300,000 to €527,045
- Current investments +€188,869
new in 2025: €188,869
- Financial fixed assets +€150,000
up €150,000 (+61.7%), from €243,000 to €393,000
- Cash +€71,476
up €71,476 (+22.4%), from €318,617 to €390,093
mainly Receivables within one year (+€349,023) and Net result for the year (+€310,522)
- Reserves +€219,177
up €219,177 (+18.7%), from €1.2m to €1.4m
of which Distributable reserves: +€219,177
- Other debts +€61,782
up €61,782 (+97.1%), from €63,645 to €125,427
- Tax, wage and social debts +€29,832
new in 2025: €29,832
- Gross operating margin -€913,504
down €913,504, from €900,333 to -€13,171
- Financial income +€351,145
up €351,145 (+4,848%), from €7,244 to €358,389
- Taxes -€172,149
down €172,149 (-84.7%), from €203,201 to €31,052
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 | €1,294,933 | €1,605,724 | +€310,791 | +24.0% |
| Fixed assets | 21/28 | €243,000 | €415,424 | +€172,424 | +71.0% |
| Tangible fixed assets | 22/27 | - | €22,424 | +€22,424 | |
| Other tangible fixed assets | 26 | - | €22,424 | +€22,424 | |
| Financial fixed assets | 28 | €243,000 | €393,000 | +€150,000 | +61.7% |
| Current assets | 29/58 | €1,051,933 | €1,190,300 | +€138,367 | +13.2% |
| Amounts receivable after more than one year | 29 | €300,000 | €527,045 | +€227,045 | +75.7% |
| Other amounts receivable | 291 | €300,000 | €527,045 | +€227,045 | +75.7% |
| Amounts receivable within one year | 40/41 | €433,316 | €84,293 | -€349,023 | -80.5% |
| Trade receivables | 40 | €12,334 | - | -€12,334 | |
| Other amounts receivable | 41 | €420,982 | €84,293 | -€336,688 | -80.0% |
| Current investments | 50/53 | - | €188,869 | +€188,869 | |
| Cash at bank and in hand | 54/58 | €318,617 | €390,093 | +€71,476 | +22.4% |
| Total equity and liabilities | 10/49 | €1,294,933 | €1,605,724 | +€310,791 | +24.0% |
| Equity | 10/15 | €1,231,288 | €1,450,465 | +€219,177 | +17.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,169,788 | €1,388,965 | +€219,177 | +18.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,163,638 | €1,382,815 | +€219,177 | +18.8% |
| Amounts payable | 17/49 | €63,645 | €155,259 | +€91,614 | +144% |
| Amounts payable within one year | 42/48 | €63,645 | €155,259 | +€91,614 | +144% |
| Taxes, remuneration and social security | 45 | - | €29,832 | +€29,832 | |
| Taxes | 450/3 | - | €29,832 | +€29,832 | |
| Other amounts payable | 47/48 | €63,645 | €125,427 | +€61,782 | +97.1% |
| Non-recurring operating income | 76A | €930,371 | - | -€930,371 | |
| Other operating charges | 640/8 | €4,859 | €1,176 | -€3,683 | -75.8% |
| Gross operating margin | 9900 | €900,333 | -€13,171 | -€913,504 | |
| Operating profit (loss) | 9901 | €895,474 | -€14,347 | -€909,821 | |
| Financial income | 75/76B | €7,244 | €358,389 | +€351,145 | +4,848% |
| Recurring financial income | 75 | €7,244 | €358,389 | +€351,145 | +4,848% |
| Financial charges | 65/66B | €3,228 | €2,467 | -€761 | -23.6% |
| Recurring financial charges | 65 | €3,228 | €2,467 | -€761 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €899,489 | €341,575 | -€557,915 | -62.0% |
| Income taxes | 67/77 | €203,201 | €31,052 | -€172,149 | -84.7% |
| Profit (loss) for the period | 9904 | €696,289 | €310,522 | -€385,766 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €696,289 | €310,522 | -€385,766 | -55.4% |
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 22 October 2026 via checked.be.