JECAVI: 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.
JECAVI
Largest movements
- Tangible fixed assets -€18,175
down €18,175 (-23.6%), from €76,855 to €58,681
of which Furniture and vehicles: -€13,187
- Cash -€3,945
down €3,945 (-76.8%), from €5,139 to €1,195
mainly Contributions, distributions and other (-€56,500) and Tax, wage and social debts (-€13,448)
- Tax, wage and social debts -€13,448
down €13,448 (-54.5%), from €24,682 to €11,234
of which Taxes: -€13,131
- Other debts -€8,957
down €8,957 (-11.6%), from €76,957 to €68,000
- Gross operating margin +€6,547
up €6,547 (+5.9%), from €111,910 to €118,457
- Taxes +€4,355
up €4,355 (+28.7%), from €15,181 to €19,535
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 | €102,509 | €80,126 | -€22,383 | -21.8% |
| Fixed assets | 21/28 | €76,855 | €58,681 | -€18,175 | -23.6% |
| Tangible fixed assets | 22/27 | €76,855 | €58,681 | -€18,175 | -23.6% |
| Plant, machinery and equipment | 23 | €260 | €61 | -€198 | -76.4% |
| Furniture and vehicles | 24 | €51,679 | €38,492 | -€13,187 | -25.5% |
| Other tangible fixed assets | 26 | €24,917 | €20,128 | -€4,789 | -19.2% |
| Current assets | 29/58 | €25,654 | €21,445 | -€4,208 | -16.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €19,017 | €19,294 | +€277 | +1.5% |
| Trade receivables | 40 | €18,017 | €18,676 | +€659 | +3.7% |
| Other amounts receivable | 41 | €1,000 | €618 | -€382 | -38.2% |
| Cash at bank and in hand | 54/58 | €5,139 | €1,195 | -€3,945 | -76.8% |
| Deferred charges and accrued income | 490/1 | €1,497 | €957 | -€540 | -36.1% |
| Total equity and liabilities | 10/49 | €102,509 | €80,126 | -€22,383 | -21.8% |
| Equity | 10/15 | €100 | €322 | +€222 | +222.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €0 | €222 | +€222 | |
| Distributable reserves | 133 | €0 | €222 | +€222 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,409 | €79,804 | -€22,605 | -22.1% |
| Amounts payable within one year | 42/48 | €102,409 | €79,804 | -€22,605 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €771 | €570 | -€201 | -26.1% |
| Suppliers | 440/4 | €771 | €570 | -€201 | -26.1% |
| Taxes, remuneration and social security | 45 | €24,682 | €11,234 | -€13,448 | -54.5% |
| Taxes | 450/3 | €23,365 | €10,234 | -€13,131 | -56.2% |
| Remuneration and social security | 454/9 | €1,317 | €1,000 | -€317 | -24.1% |
| Other amounts payable | 47/48 | €76,957 | €68,000 | -€8,957 | -11.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €14,892 | €15,646 | +€753 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,918 | €25,549 | +€631 | +2.5% |
| Other operating charges | 640/8 | €725 | €855 | +€129 | +17.8% |
| Gross operating margin | 9900 | €111,910 | €118,457 | +€6,547 | +5.9% |
| Operating profit (loss) | 9901 | €71,374 | €76,408 | +€5,034 | +7.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €187 | €150 | -€37 | -19.7% |
| Recurring financial charges | 65 | €187 | €150 | -€37 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €71,187 | €76,258 | +€5,071 | +7.1% |
| Income taxes | 67/77 | €15,181 | €19,535 | +€4,355 | +28.7% |
| Profit (loss) for the period | 9904 | €56,006 | €56,722 | +€716 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,006 | €56,722 | +€716 | +1.3% |
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 5 October 2026 via checked.be.