JAEVER: 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.
JAEVER
Largest movements
- Receivables within one year -€13,722
down €13,722 (-74.8%), from €18,333 to €4,612
of which Trade receivables: -€11,236
- Stocks and contracts -€400
down €400 (-2.3%), from €17,545 to €17,145
- Trade debts -€15,743
down €15,743 (-64.8%), from €24,297 to €8,553
- Other debts +€8,917
up €8,917 (+50.0%), from €17,847 to €26,763
- Current portion of long-term debt -€7,071
down €7,071 (-100.0%), from €7,071 to €0
- Profit (loss) carried forward -€683
down €683 (-2.1%), from -€32,852 to -€33,535
- Gross operating margin +€4,234
up €4,234, from -€3,768 to €466
- Financial charges -€1,506
down €1,506 (-72.7%), from €2,072 to €565
- Other operating charges -€1,096
down €1,096 (-63.2%), from €1,734 to €638
- Financial income +€202
new in 2025: €202
- Depreciation -€95
down €95 (-39.3%), from €242 to €147
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 | €36,361 | €21,782 | -€14,580 | -40.1% |
| Fixed assets | 21/28 | €147 | €0 | -€147 | -100.0% |
| Tangible fixed assets | 22/27 | €147 | €0 | -€147 | -100.0% |
| Furniture and vehicles | 24 | €147 | €0 | -€147 | -100.0% |
| Current assets | 29/58 | €36,214 | €21,782 | -€14,433 | -39.9% |
| Stocks and contracts in progress | 3 | €17,545 | €17,145 | -€400 | -2.3% |
| Stocks | 30/36 | €17,545 | €17,145 | -€400 | -2.3% |
| Amounts receivable within one year | 40/41 | €18,333 | €4,612 | -€13,722 | -74.8% |
| Trade receivables | 40 | €11,236 | €0 | -€11,236 | -100.0% |
| Other amounts receivable | 41 | €7,098 | €4,612 | -€2,486 | -35.0% |
| Cash at bank and in hand | 54/58 | €139 | €4 | -€135 | -97.5% |
| Deferred charges and accrued income | 490/1 | €198 | €21 | -€176 | -89.2% |
| Total equity and liabilities | 10/49 | €36,361 | €21,782 | -€14,580 | -40.1% |
| Equity | 10/15 | -€12,852 | -€13,535 | -€683 | -5.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,852 | -€33,535 | -€683 | -2.1% |
| Amounts payable | 17/49 | €49,214 | €35,317 | -€13,897 | -28.2% |
| Amounts payable within one year | 42/48 | €49,214 | €35,317 | -€13,897 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €7,071 | €0 | -€7,071 | -100.0% |
| Trade debts | 44 | €24,297 | €8,553 | -€15,743 | -64.8% |
| Suppliers | 440/4 | €24,297 | €8,553 | -€15,743 | -64.8% |
| Other amounts payable | 47/48 | €17,847 | €26,763 | +€8,917 | +50.0% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242 | €147 | -€95 | -39.3% |
| Other operating charges | 640/8 | €1,734 | €638 | -€1,096 | -63.2% |
| Gross operating margin | 9900 | -€3,768 | €466 | +€4,234 | |
| Operating profit (loss) | 9901 | -€5,744 | -€319 | +€5,425 | +94.4% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €2,072 | €565 | -€1,506 | -72.7% |
| Recurring financial charges | 65 | €2,072 | €565 | -€1,506 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,816 | -€683 | +€7,133 | +91.3% |
| Profit (loss) for the period | 9904 | -€7,816 | -€683 | +€7,133 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,816 | -€683 | +€7,133 | +91.3% |
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 28 September 2026 via checked.be.