JEV: 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.
JEV
Largest movements
- Receivables within one year +€11,422
up €11,422 (+20.9%), from €54,673 to €66,094
- Tangible fixed assets -€7,928
down €7,928 (-4.7%), from €168,818 to €160,890
of which Land and buildings: -€7,500
- Debts after one year -€54,790
down €54,790 (-100.0%), from €54,790 to €0
- Current portion of long-term debt +€46,740
up €46,740 (+190.6%), from €24,518 to €71,258
- Profit (loss) carried forward +€4,729
up €4,729 (+5.6%), from -€84,127 to -€79,399
- Other debts +€4,397
up €4,397 (+3.0%), from €147,416 to €151,812
- Financial income +€983
up €983 (+16.6%), from €5,912 to €6,895
- Financial charges -€692
down €692 (-12.5%), from €5,555 to €4,863
- Depreciation -€576
down €576 (-6.8%), from €8,504 to €7,928
- Gross operating margin -€195
down €195 (-1.6%), from €12,267 to €12,071
- Other operating charges -€170
down €170 (-10.5%), from €1,618 to €1,447
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,939 | €359,253 | +€4,314 | +1.2% |
| Fixed assets | 21/28 | €168,818 | €160,890 | -€7,928 | -4.7% |
| Tangible fixed assets | 22/27 | €168,818 | €160,890 | -€7,928 | -4.7% |
| Land and buildings | 22 | €165,000 | €157,500 | -€7,500 | -4.5% |
| Other tangible fixed assets | 26 | €3,818 | €3,390 | -€428 | -11.2% |
| Current assets | 29/58 | €186,121 | €198,362 | +€12,242 | +6.6% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,673 | €66,094 | +€11,422 | +20.9% |
| Other amounts receivable | 41 | €54,673 | €66,094 | +€11,422 | +20.9% |
| Cash at bank and in hand | 54/58 | €183 | €0 | -€183 | -100.0% |
| Deferred charges and accrued income | 490/1 | €6,265 | €7,268 | +€1,003 | +16.0% |
| Total equity and liabilities | 10/49 | €354,939 | €359,253 | +€4,314 | +1.2% |
| Equity | 10/15 | €125,506 | €130,235 | +€4,729 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €203,433 | €203,433 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €201,573 | €201,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,127 | -€79,399 | +€4,729 | +5.6% |
| Amounts payable | 17/49 | €229,433 | €229,018 | -€415 | -0.2% |
| Amounts payable after more than one year | 17 | €54,790 | €0 | -€54,790 | -100.0% |
| Financial debts | 170/4 | €54,790 | €0 | -€54,790 | -100.0% |
| Amounts payable within one year | 42/48 | €174,579 | €225,830 | +€51,250 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €24,518 | €71,258 | +€46,740 | +190.6% |
| Trade debts | 44 | €2,646 | €2,759 | +€113 | +4.3% |
| Suppliers | 440/4 | €2,646 | €2,759 | +€113 | +4.3% |
| Other amounts payable | 47/48 | €147,416 | €151,812 | +€4,397 | +3.0% |
| Accrued charges and deferred income | 492/3 | €64 | €3,188 | +€3,125 | +4913.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,504 | €7,928 | -€576 | -6.8% |
| Other operating charges | 640/8 | €1,618 | €1,447 | -€170 | -10.5% |
| Gross operating margin | 9900 | €12,267 | €12,071 | -€195 | -1.6% |
| Operating profit (loss) | 9901 | €2,145 | €2,697 | +€551 | +25.7% |
| Financial income | 75/76B | €5,912 | €6,895 | +€983 | +16.6% |
| Recurring financial income | 75 | €5,912 | €6,895 | +€983 | +16.6% |
| Financial charges | 65/66B | €5,555 | €4,863 | -€692 | -12.5% |
| Recurring financial charges | 65 | €5,555 | €4,863 | -€692 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €2,502 | €4,729 | +€2,227 | +89.0% |
| Profit (loss) for the period | 9904 | €2,502 | €4,729 | +€2,227 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,502 | €4,729 | +€2,227 | +89.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.