JEVA Construct: 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.
JEVA Construct
Largest movements
- Stocks and contracts +€198,758
up €198,758 (+9.6%), from €2.1m to €2.3m
- Cash -€69,323
down €69,323 (-96.8%), from €71,603 to €2,281
mainly Stocks and contracts (-€198,758) and Net result for the year (-€18,211)
- Receivables within one year -€51,043
down €51,043 (-85.7%), from €59,527 to €8,485
of which Trade receivables: -€54,603
- Trade debts +€94,127
up €94,127 (+4637.9%), from €2,030 to €96,156
- Gross operating margin +€22,106
up €22,106 (+72.0%), from -€30,724 to -€8,617
- Financial charges -€9,331
down €9,331 (-56.7%), from €16,444 to €7,112
- Write-downs +€1,421
new in 2025: €1,421
- Other operating charges +€611
up €611 (+136.0%), from €449 to €1,060
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 | €2,202,012 | €2,280,405 | +€78,393 | +3.6% |
| Current assets | 29/58 | €2,202,012 | €2,280,405 | +€78,393 | +3.6% |
| Stocks and contracts in progress | 3 | €2,070,882 | €2,269,640 | +€198,758 | +9.6% |
| Stocks | 30/36 | €2,070,882 | €2,269,640 | +€198,758 | +9.6% |
| Amounts receivable within one year | 40/41 | €59,527 | €8,485 | -€51,043 | -85.7% |
| Trade receivables | 40 | €55,897 | €1,295 | -€54,603 | -97.7% |
| Other amounts receivable | 41 | €3,630 | €7,190 | +€3,560 | +98.1% |
| Cash at bank and in hand | 54/58 | €71,603 | €2,281 | -€69,323 | -96.8% |
| Total equity and liabilities | 10/49 | €2,202,012 | €2,280,405 | +€78,393 | +3.6% |
| Equity | 10/15 | -€73,446 | -€91,657 | -€18,211 | -24.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,793 | €72,793 | = | 0.0% |
| Distributable reserves | 133 | €72,793 | €72,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,839 | -€183,051 | -€18,211 | -11.0% |
| Amounts payable | 17/49 | €2,275,458 | €2,372,063 | +€96,604 | +4.2% |
| Amounts payable within one year | 42/48 | €2,275,458 | €2,372,063 | +€96,604 | +4.2% |
| Trade debts | 44 | €2,030 | €96,156 | +€94,127 | +4637.9% |
| Suppliers | 440/4 | €2,030 | €96,156 | +€94,127 | +4637.9% |
| Advances received on contracts in progress | 46 | €1,745,274 | €1,747,751 | +€2,478 | +0.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €528,155 | €528,155 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,421 | +€1,421 | |
| Other operating charges | 640/8 | €449 | €1,060 | +€611 | +136.0% |
| Gross operating margin | 9900 | -€30,724 | -€8,617 | +€22,106 | +72.0% |
| Operating profit (loss) | 9901 | -€31,173 | -€11,099 | +€20,074 | +64.4% |
| Financial charges | 65/66B | €16,444 | €7,112 | -€9,331 | -56.7% |
| Recurring financial charges | 65 | €16,444 | €7,112 | -€9,331 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | -€47,617 | -€18,211 | +€29,406 | +61.8% |
| Profit (loss) for the period | 9904 | -€47,617 | -€18,211 | +€29,406 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,617 | -€18,211 | +€29,406 | +61.8% |
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 9 October 2026 via checked.be.