Jayvee: 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.
Jayvee
Largest movements
- Cash +€17,581
up €17,581 (+34.7%), from €50,678 to €68,259
mainly Net result for the year (+€28,172) and Other debts (+€17,000)
- Tangible fixed assets +€4,301
up €4,301 (+47.8%), from €9,005 to €13,306
of which Furniture and vehicles: +€2,849
- Other debts +€17,000
new in 2025: €17,000
- Reserves +€8,172
up €8,172 (+16.1%), from €50,880 to €59,051
- Tax, wage and social debts -€2,306
down €2,306 (-13.3%), from €17,315 to €15,008
- Gross operating margin +€9,047
up €9,047 (+27.0%), from €33,558 to €42,604
- Depreciation +€1,647
up €1,647 (+82.1%), from €2,006 to €3,652
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 | €74,581 | €96,418 | +€21,837 | +29.3% |
| Fixed assets | 21/28 | €9,005 | €13,306 | +€4,301 | +47.8% |
| Tangible fixed assets | 22/27 | €9,005 | €13,306 | +€4,301 | +47.8% |
| Land and buildings | 22 | - | €2,626 | +€2,626 | |
| Plant, machinery and equipment | 23 | €6,505 | €5,330 | -€1,175 | -18.1% |
| Furniture and vehicles | 24 | €2,500 | €5,349 | +€2,849 | +114.0% |
| Current assets | 29/58 | €65,576 | €83,113 | +€17,536 | +26.7% |
| Amounts receivable within one year | 40/41 | €10,491 | €11,253 | +€762 | +7.3% |
| Trade receivables | 40 | €10,436 | €11,253 | +€817 | +7.8% |
| Other amounts receivable | 41 | €55 | €0 | -€55 | -100.0% |
| Cash at bank and in hand | 54/58 | €50,678 | €68,259 | +€17,581 | +34.7% |
| Deferred charges and accrued income | 490/1 | €4,408 | €3,601 | -€807 | -18.3% |
| Total equity and liabilities | 10/49 | €74,581 | €96,418 | +€21,837 | +29.3% |
| Equity | 10/15 | €55,880 | €64,051 | +€8,172 | +14.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,880 | €59,051 | +€8,172 | +16.1% |
| Distributable reserves | 133 | €50,880 | €59,051 | +€8,172 | +16.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,701 | €32,367 | +€13,666 | +73.1% |
| Amounts payable within one year | 42/48 | €18,573 | €32,367 | +€13,794 | +74.3% |
| Trade debts | 44 | €1,258 | €359 | -€899 | -71.5% |
| Suppliers | 440/4 | €1,258 | €359 | -€899 | -71.5% |
| Taxes, remuneration and social security | 45 | €17,315 | €15,008 | -€2,306 | -13.3% |
| Taxes | 450/3 | €17,315 | €15,008 | -€2,306 | -13.3% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Accrued charges and deferred income | 492/3 | €129 | €0 | -€129 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,006 | €3,652 | +€1,647 | +82.1% |
| Other operating charges | 640/8 | €429 | €570 | +€142 | +33.1% |
| Gross operating margin | 9900 | €33,558 | €42,604 | +€9,047 | +27.0% |
| Operating profit (loss) | 9901 | €31,124 | €38,382 | +€7,258 | +23.3% |
| Financial charges | 65/66B | €2,005 | €1,611 | -€394 | -19.7% |
| Recurring financial charges | 65 | €2,005 | €1,611 | -€394 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €29,119 | €36,771 | +€7,652 | +26.3% |
| Income taxes | 67/77 | €8,264 | €8,599 | +€335 | +4.1% |
| Profit (loss) for the period | 9904 | €20,855 | €28,172 | +€7,317 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,855 | €28,172 | +€7,317 | +35.1% |
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 12 October 2026 via checked.be.