JEEEVA: 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.
JEEEVA
Largest movements
- Receivables within one year +€56,800
up €56,800 (+550%), from €10,325 to €67,125
of which Trade receivables: +€32,915
- Cash -€5,160
down €5,160 (-14.1%), from €36,576 to €31,416
mainly Receivables within one year (-€56,800) and Trade debts (-€1,109)
- Deferred charges and accrued income -€1,783
down €1,783 (-28.5%), from €6,248 to €4,465
- Advances received +€25,776
up €25,776, from €0 to €25,776
- Profit (loss) carried forward +€24,072
up €24,072 (+74.8%), from €32,192 to €56,264
- Trade debts -€1,109
down €1,109 (-31.1%), from €3,566 to €2,457
- Gross operating margin +€18,327
up €18,327 (+116%), from €15,754 to €34,081
- Taxes +€1,916
up €1,916 (+27.8%), from €6,901 to €8,817
- Other operating charges -€1,123
down €1,123 (-42.5%), from €2,641 to €1,518
- Financial income +€586
up €586 (+224%), from €262 to €848
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 | €53,783 | €103,216 | +€49,433 | +91.9% |
| Fixed assets | 21/28 | €634 | €210 | -€424 | -66.9% |
| Tangible fixed assets | 22/27 | €634 | €210 | -€424 | -66.9% |
| Plant, machinery and equipment | 23 | €485 | €185 | -€300 | -61.9% |
| Furniture and vehicles | 24 | €149 | €25 | -€124 | -83.1% |
| Current assets | 29/58 | €53,149 | €103,006 | +€49,857 | +93.8% |
| Amounts receivable within one year | 40/41 | €10,325 | €67,125 | +€56,800 | +550% |
| Trade receivables | 40 | €5,599 | €38,513 | +€32,915 | +588% |
| Other amounts receivable | 41 | €4,727 | €28,612 | +€23,885 | +505% |
| Cash at bank and in hand | 54/58 | €36,576 | €31,416 | -€5,160 | -14.1% |
| Deferred charges and accrued income | 490/1 | €6,248 | €4,465 | -€1,783 | -28.5% |
| Total equity and liabilities | 10/49 | €53,783 | €103,216 | +€49,433 | +91.9% |
| Equity | 10/15 | €35,192 | €59,264 | +€24,072 | +68.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,192 | €56,264 | +€24,072 | +74.8% |
| Amounts payable | 17/49 | €18,591 | €43,952 | +€25,360 | +136% |
| Amounts payable within one year | 42/48 | €18,591 | €43,952 | +€25,360 | +136% |
| Trade debts | 44 | €3,566 | €2,457 | -€1,109 | -31.1% |
| Suppliers | 440/4 | €3,566 | €2,457 | -€1,109 | -31.1% |
| Advances received on contracts in progress | 46 | €0 | €25,776 | +€25,776 | |
| Taxes, remuneration and social security | 45 | €15,025 | €15,718 | +€693 | +4.6% |
| Taxes | 450/3 | €15,025 | €15,718 | +€693 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424 | €424 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,641 | €1,518 | -€1,123 | -42.5% |
| Gross operating margin | 9900 | €15,754 | €34,081 | +€18,327 | +116% |
| Operating profit (loss) | 9901 | €12,689 | €32,139 | +€19,450 | +153% |
| Financial income | 75/76B | €262 | €848 | +€586 | +224% |
| Recurring financial income | 75 | €262 | €848 | +€586 | +224% |
| Financial charges | 65/66B | €74 | €97 | +€23 | +30.8% |
| Recurring financial charges | 65 | €74 | €97 | +€23 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €12,877 | €32,890 | +€20,013 | +155% |
| Income taxes | 67/77 | €6,901 | €8,817 | +€1,916 | +27.8% |
| Profit (loss) for the period | 9904 | €5,976 | €24,072 | +€18,097 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €5,976 | €24,072 | +€18,097 | +303% |
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 20 October 2026 via checked.be.