JUPEEJO: 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.
JUPEEJO
Largest movements
- Current investments +€10,374
up €10,374 (+5.0%), from €207,136 to €217,510
- Cash +€5,520
up €5,520 (+25.0%), from €22,099 to €27,619
mainly Net result for the year (+€15,175) and Receivables within one year (+€1,645)
- Reserves +€10,718
up €10,718 (+5.3%), from €200,804 to €211,522
- Gross operating margin +€12,901
up €12,901, from -€4,294 to €8,606
- Financial income +€10,649
up €10,649 (+230%), from €4,629 to €15,277
- Other operating charges +€2,427
up €2,427 (+90.7%), from €2,674 to €5,101
- Taxes +€1,518
new in 2025: €1,518
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 | €467,882 | €481,887 | +€14,005 | +3.0% |
| Fixed assets | 21/28 | €235,212 | €235,212 | = | 0.0% |
| Tangible fixed assets | 22/27 | €235,212 | €235,212 | = | 0.0% |
| Land and buildings | 22 | €235,212 | €235,212 | = | 0.0% |
| Current assets | 29/58 | €232,670 | €246,675 | +€14,005 | +6.0% |
| Amounts receivable within one year | 40/41 | €1,972 | €328 | -€1,645 | -83.4% |
| Other amounts receivable | 41 | €1,972 | €328 | -€1,645 | -83.4% |
| Current investments | 50/53 | €207,136 | €217,510 | +€10,374 | +5.0% |
| Cash at bank and in hand | 54/58 | €22,099 | €27,619 | +€5,520 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,462 | €1,218 | -€244 | -16.7% |
| Total equity and liabilities | 10/49 | €467,882 | €481,887 | +€14,005 | +3.0% |
| Equity | 10/15 | €466,551 | €481,726 | +€15,175 | +3.3% |
| Contributions | 10/11 | €270,204 | €270,204 | = | 0.0% |
| Reserves | 13 | €200,804 | €211,522 | +€10,718 | +5.3% |
| Distributable reserves | 133 | €200,804 | €211,522 | +€10,718 | +5.3% |
| Profit (loss) carried forward | 14 | -€4,457 | - | +€4,457 | |
| Amounts payable | 17/49 | €1,330 | €161 | -€1,170 | -87.9% |
| Amounts payable within one year | 42/48 | €1,330 | €161 | -€1,170 | -87.9% |
| Trade debts | 44 | €1,258 | €88 | -€1,170 | -93.0% |
| Suppliers | 440/4 | €1,258 | €88 | -€1,170 | -93.0% |
| Other amounts payable | 47/48 | €73 | €73 | = | 0.0% |
| Other operating charges | 640/8 | €2,674 | €5,101 | +€2,427 | +90.7% |
| Gross operating margin | 9900 | -€4,294 | €8,606 | +€12,901 | |
| Operating profit (loss) | 9901 | -€6,969 | €3,505 | +€10,474 | |
| Financial income | 75/76B | €4,629 | €15,277 | +€10,649 | +230% |
| Recurring financial income | 75 | €4,629 | €15,277 | +€10,649 | +230% |
| Financial charges | 65/66B | €2,117 | €2,090 | -€27 | -1.3% |
| Recurring financial charges | 65 | €1,304 | €1,361 | +€57 | +4.4% |
| Non-recurring financial charges | 66B | €812 | €729 | -€84 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,457 | €16,693 | +€21,150 | |
| Income taxes | 67/77 | - | €1,518 | +€1,518 | |
| Profit (loss) for the period | 9904 | -€4,457 | €15,175 | +€19,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,457 | €15,175 | +€19,632 |
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 24 October 2026 via checked.be.