JAHVY: 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.
JAHVY
Largest movements
- Receivables within one year +€18,411
up €18,411 (+202%), from €9,135 to €27,545
- Tangible fixed assets +€12,900
up €12,900 (+82.4%), from €15,663 to €28,562
of which Furniture and vehicles: +€14,940
- Deferred charges and accrued income +€4,909
up €4,909 (+111%), from €4,419 to €9,328
- Cash +€1,223
up €1,223 (+5.7%), from €21,638 to €22,861
mainly Net result for the year (+€21,282) and Other debts (+€13,426)
- Profit (loss) carried forward +€21,282
up €21,282 (+91.7%), from €23,215 to €44,497
- Other debts +€13,426
up €13,426 (+211%), from €6,360 to €19,786
- Trade debts +€2,076
up €2,076 (+52.6%), from €3,945 to €6,020
- Depreciation +€5,140
up €5,140 (+2,919%), from €176 to €5,316
- Gross operating margin +€4,195
up €4,195 (+13.6%), from €30,746 to €34,941
- Financial charges +€1,353
up €1,353 (+108%), from €1,251 to €2,603
- Taxes -€418
down €418 (-6.9%), from €6,105 to €5,687
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 | €50,854 | €88,296 | +€37,442 | +73.6% |
| Fixed assets | 21/28 | €15,663 | €28,562 | +€12,900 | +82.4% |
| Tangible fixed assets | 22/27 | €15,663 | €28,562 | +€12,900 | +82.4% |
| Plant, machinery and equipment | 23 | €10,100 | €8,060 | -€2,040 | -20.2% |
| Furniture and vehicles | 24 | €5,563 | €20,502 | +€14,940 | +269% |
| Current assets | 29/58 | €35,191 | €59,734 | +€24,542 | +69.7% |
| Amounts receivable within one year | 40/41 | €9,135 | €27,545 | +€18,411 | +202% |
| Trade receivables | 40 | €9,135 | €27,545 | +€18,411 | +202% |
| Cash at bank and in hand | 54/58 | €21,638 | €22,861 | +€1,223 | +5.7% |
| Deferred charges and accrued income | 490/1 | €4,419 | €9,328 | +€4,909 | +111% |
| Total equity and liabilities | 10/49 | €50,854 | €88,296 | +€37,442 | +73.6% |
| Equity | 10/15 | €26,215 | €47,497 | +€21,282 | +81.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,215 | €44,497 | +€21,282 | +91.7% |
| Amounts payable | 17/49 | €24,639 | €40,799 | +€16,160 | +65.6% |
| Amounts payable within one year | 42/48 | €24,639 | €40,799 | +€16,160 | +65.6% |
| Trade debts | 44 | €3,945 | €6,020 | +€2,076 | +52.6% |
| Suppliers | 440/4 | €3,945 | €6,020 | +€2,076 | +52.6% |
| Taxes, remuneration and social security | 45 | €14,334 | €14,993 | +€658 | +4.6% |
| Taxes | 450/3 | €11,934 | €14,993 | +€3,058 | +25.6% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €6,360 | €19,786 | +€13,426 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | €5,316 | +€5,140 | +2,919% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | €30,746 | €34,941 | +€4,195 | +13.6% |
| Operating profit (loss) | 9901 | €30,570 | €29,572 | -€998 | -3.3% |
| Financial charges | 65/66B | €1,251 | €2,603 | +€1,353 | +108% |
| Recurring financial charges | 65 | €1,251 | €2,603 | +€1,353 | +108% |
| Profit (loss) for the period before taxes | 9903 | €29,320 | €26,969 | -€2,351 | -8.0% |
| Income taxes | 67/77 | €6,105 | €5,687 | -€418 | -6.9% |
| Profit (loss) for the period | 9904 | €23,215 | €21,282 | -€1,933 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,215 | €21,282 | -€1,933 | -8.3% |
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 16 October 2026 via checked.be.