JEFvAs: what changed
What changed
JEFvAs
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€58,173
2024 · €76,836-€18,663
Equity
€283,500
2024 · €258,327+€25,173
Cash
€89,539
2024 · €114,367-€24,828
Balance sheet total
€316,153
2024 · €286,218+€29,935
Largest movements
Assets
- Current investments +€51,499
up €51,499 (+34.3%), from €150,000 to €201,499
- Cash -€24,828
down €24,828 (-21.7%), from €114,367 to €89,539
mainly Current investments (-€51,499) and Contributions, distributions and other (-€33,000)
Equity and liabilities
- Reserves +€25,173
up €25,173 (+9.8%), from €255,827 to €281,000
- Trade debts +€5,136
new in 2025: €5,136
Income statement
- Gross operating margin -€23,616
down €23,616 (-22.1%), from €106,728 to €83,112
- Taxes -€2,993
down €2,993 (-11.5%), from €25,916 to €22,923
- Financial income +€2,208
up €2,208 (+22,081,100%), from €0 to €2,208
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€76,836
Gross operating margin
-€23,616
Depreciation
+€368
Other operating charges
-€80
Financial income
+€2,208
Financial charges
-€536
Taxes
+€2,993
Result 2025
€58,173
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€62,693
Investment
-€54,520
Financing
-€33,000
Cash 2024
€114,367
From operations (derived)
+€62,693
Net result for the year
+€58,173
Depreciation
+€1,610
Receivables within one year
-€198
Deferred charges and accrued income
-€1,654
Trade debts
+€5,136
Tax, wage and social debts
-€1,661
Other debts
+€1,287
Investment (derived)
-€54,520
Investment in fixed assets (net)
-€3,021
Current investments
-€51,499
Financing
-€33,000
Contributions, distributions and other
-€33,000
Cash 2025
€89,539
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,218 | €316,153 | +€29,935 | +10.5% |
| Fixed assets | 21/28 | €3,307 | €4,718 | +€1,411 | +42.7% |
| Tangible fixed assets | 22/27 | €3,032 | €4,718 | +€1,686 | +55.6% |
| Plant, machinery and equipment | 23 | €1,763 | €1,013 | -€749 | -42.5% |
| Furniture and vehicles | 24 | €1,269 | €3,705 | +€2,436 | +192% |
| Financial fixed assets | 28 | €275 | - | -€275 | |
| Current assets | 29/58 | €282,911 | €311,435 | +€28,524 | +10.1% |
| Amounts receivable within one year | 40/41 | €17,069 | €17,267 | +€198 | +1.2% |
| Trade receivables | 40 | €17,069 | €10,313 | -€6,756 | -39.6% |
| Other amounts receivable | 41 | - | €6,954 | +€6,954 | |
| Current investments | 50/53 | €150,000 | €201,499 | +€51,499 | +34.3% |
| Cash at bank and in hand | 54/58 | €114,367 | €89,539 | -€24,828 | -21.7% |
| Deferred charges and accrued income | 490/1 | €1,476 | €3,130 | +€1,654 | +112% |
| Total equity and liabilities | 10/49 | €286,218 | €316,153 | +€29,935 | +10.5% |
| Equity | 10/15 | €258,327 | €283,500 | +€25,173 | +9.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €255,827 | €281,000 | +€25,173 | +9.8% |
| Distributable reserves | 133 | €255,827 | €281,000 | +€25,173 | +9.8% |
| Amounts payable | 17/49 | €27,890 | €32,652 | +€4,762 | +17.1% |
| Amounts payable within one year | 42/48 | €27,890 | €32,652 | +€4,762 | +17.1% |
| Trade debts | 44 | - | €5,136 | +€5,136 | |
| Suppliers | 440/4 | - | €5,136 | +€5,136 | |
| Taxes, remuneration and social security | 45 | €27,577 | €25,916 | -€1,661 | -6.0% |
| Taxes | 450/3 | €27,577 | €25,916 | -€1,661 | -6.0% |
| Other amounts payable | 47/48 | €313 | €1,600 | +€1,287 | +411% |
| Non-recurring operating income | 76A | - | €9,322 | +€9,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,978 | €1,610 | -€368 | -18.6% |
| Other operating charges | 640/8 | €484 | €564 | +€80 | +16.5% |
| Gross operating margin | 9900 | €106,728 | €83,112 | -€23,616 | -22.1% |
| Operating profit (loss) | 9901 | €104,266 | €80,937 | -€23,328 | -22.4% |
| Financial income | 75/76B | €0 | €2,208 | +€2,208 | +22,081,100% |
| Recurring financial income | 75 | €0 | €2,208 | +€2,208 | +22,081,100% |
| Financial charges | 65/66B | €1,513 | €2,049 | +€536 | +35.4% |
| Recurring financial charges | 65 | €1,513 | €2,049 | +€536 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €102,753 | €81,096 | -€21,657 | -21.1% |
| Income taxes | 67/77 | €25,916 | €22,923 | -€2,993 | -11.5% |
| Profit (loss) for the period | 9904 | €76,836 | €58,173 | -€18,663 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,836 | €58,173 | -€18,663 | -24.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.