JaVemCo: 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.
JaVemCo
Largest movements
- Receivables within one year +€8.0m
up €8.0m (+60,247%), from €13,310 to €8.0m
of which Other amounts receivable: +€8.0m
- Reserves +€7.3m
up €7.3m, from €0 to €7.3m
- Other debts +€745,881
up €745,881 (+683%), from €109,210 to €855,091
- Financial income +€8.0m
up €8.0m (+6,365%), from €125,000 to €8.1m
of which Non-recurring financial income: +€8.0m
- Gross operating margin +€78,154
up €78,154 (+58.5%), from €133,518 to €211,672
- Taxes +€27,485
up €27,485 (+97.6%), from €28,156 to €55,641
- Depreciation +€7,256
up €7,256 (+308%), from €2,354 to €9,609
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 | €188,225 | €8,172,351 | +€8.0m | +4,242% |
| Fixed assets | 21/28 | €30,631 | €31,396 | +€764 | +2.5% |
| Tangible fixed assets | 22/27 | €26,131 | €16,522 | -€9,609 | -36.8% |
| Furniture and vehicles | 24 | €25,701 | €16,484 | -€9,217 | -35.9% |
| Other tangible fixed assets | 26 | €430 | €38 | -€392 | -91.2% |
| Financial fixed assets | 28 | €4,500 | €14,874 | +€10,374 | +231% |
| Current assets | 29/58 | €157,594 | €8,140,955 | +€8.0m | +5,066% |
| Amounts receivable within one year | 40/41 | €13,310 | €8,032,199 | +€8.0m | +60,247% |
| Trade receivables | 40 | €13,310 | €70,949 | +€57,639 | +433% |
| Other amounts receivable | 41 | €0 | €7,961,250 | +€8.0m | |
| Cash at bank and in hand | 54/58 | €141,691 | €105,273 | -€36,418 | -25.7% |
| Deferred charges and accrued income | 490/1 | €2,593 | €3,483 | +€890 | +34.3% |
| Total equity and liabilities | 10/49 | €188,225 | €8,172,351 | +€8.0m | +4,242% |
| Equity | 10/15 | €18,599 | €7,269,197 | +€7.3m | +38,983% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €0 | €7,250,000 | +€7.3m | |
| Distributable reserves | 133 | €0 | €7,250,000 | +€7.3m | |
| Profit (loss) carried forward | 14 | €49 | €647 | +€598 | +1,213% |
| Amounts payable | 17/49 | €169,626 | €903,153 | +€733,528 | +432% |
| Amounts payable within one year | 42/48 | €169,626 | €903,153 | +€733,528 | +432% |
| Trade debts | 44 | €31,996 | €7,228 | -€24,767 | -77.4% |
| Suppliers | 440/4 | €31,996 | €7,228 | -€24,767 | -77.4% |
| Taxes, remuneration and social security | 45 | €28,420 | €40,834 | +€12,414 | +43.7% |
| Taxes | 450/3 | €19,987 | €33,914 | +€13,927 | +69.7% |
| Remuneration and social security | 454/9 | €8,433 | €6,921 | -€1,513 | -17.9% |
| Other amounts payable | 47/48 | €109,210 | €855,091 | +€745,881 | +683% |
| Non-recurring operating income | 76A | €2,479 | €0 | -€2,479 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €9,609 | +€7,256 | +308% |
| Other operating charges | 640/8 | €1,330 | €2,429 | +€1,099 | +82.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €133,518 | €211,672 | +€78,154 | +58.5% |
| Operating profit (loss) | 9901 | €129,834 | €199,633 | +€69,799 | +53.8% |
| Financial income | 75/76B | €125,000 | €8,081,750 | +€8.0m | +6,365% |
| Recurring financial income | 75 | €125,000 | €125,000 | +€0 | 0.0% |
| Non-recurring financial income | 76B | - | €7,956,750 | +€8.0m | |
| Financial charges | 65/66B | €329 | €145 | -€184 | -56.0% |
| Recurring financial charges | 65 | €329 | €145 | -€184 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €254,505 | €8,281,239 | +€8.0m | +3,154% |
| Income taxes | 67/77 | €28,156 | €55,641 | +€27,485 | +97.6% |
| Profit (loss) for the period | 9904 | €226,349 | €8,225,598 | +€8.0m | +3,534% |
| Profit (loss) for the period to be appropriated | 9905 | €226,349 | €8,225,598 | +€8.0m | +3,534% |
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.