JeVa-Plants: 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.
JeVa-Plants
Largest movements
- Stocks and contracts +€14,783
up €14,783 (+50.5%), from €29,274 to €44,056
of which Contracts in progress: +€9,707
- Cash -€7,741
no longer reported in 2023 (was €7,741)
mainly Stocks and contracts (-€14,783) and Other debts (-€7,920)
- Tangible fixed assets -€6,492
down €6,492 (-17.3%), from €37,513 to €31,021
of which Furniture and vehicles: -€4,556
- Receivables within one year +€5,580
up €5,580 (+21.7%), from €25,712 to €31,292
- Short-term financial debts +€10,228
new in 2023: €10,228
- Other debts -€7,920
down €7,920 (-44.0%), from €18,005 to €10,085
- Current portion of long-term debt +€5,988
up €5,988 (+66.4%), from €9,018 to €15,006
- Debts after one year -€4,093
down €4,093 (-17.8%), from €22,964 to €18,870
- Tax, wage and social debts +€3,190
up €3,190 (+56.8%), from €5,614 to €8,804
- Gross operating margin -€7,159
down €7,159 (-33.2%), from €21,572 to €14,413
- Depreciation -€3,624
down €3,624 (-33.0%), from €10,997 to €7,373
- Other operating charges -€2,102
down €2,102 (-43.7%), from €4,810 to €2,708
- Financial charges -€1,180
down €1,180 (-33.6%), from €3,515 to €2,335
- Taxes +€659
up €659 (+60.0%), from €1,098 to €1,757
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,415 | €107,700 | +€6,285 | +6.2% |
| Fixed assets | 21/28 | €37,513 | €31,021 | -€6,492 | -17.3% |
| Tangible fixed assets | 22/27 | €37,513 | €31,021 | -€6,492 | -17.3% |
| Land and buildings | 22 | €6,000 | €6,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,695 | €18,759 | -€1,936 | -9.4% |
| Furniture and vehicles | 24 | €10,818 | €6,262 | -€4,556 | -42.1% |
| Current assets | 29/58 | €63,902 | €76,679 | +€12,777 | +20.0% |
| Stocks and contracts in progress | 3 | €29,274 | €44,056 | +€14,783 | +50.5% |
| Stocks | 30/36 | €29,274 | €34,350 | +€5,076 | +17.3% |
| Contracts in progress | 37 | - | €9,707 | +€9,707 | |
| Amounts receivable within one year | 40/41 | €25,712 | €31,292 | +€5,580 | +21.7% |
| Trade receivables | 40 | €25,712 | €31,292 | +€5,580 | +21.7% |
| Cash at bank and in hand | 54/58 | €7,741 | - | -€7,741 | |
| Deferred charges and accrued income | 490/1 | €1,176 | €1,331 | +€155 | +13.2% |
| Total equity and liabilities | 10/49 | €101,415 | €107,700 | +€6,285 | +6.2% |
| Equity | 10/15 | €27,632 | €27,872 | +€240 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €13,372 | €13,612 | +€240 | +1.8% |
| Amounts payable | 17/49 | €73,784 | €79,828 | +€6,044 | +8.2% |
| Amounts payable after more than one year | 17 | €22,964 | €18,870 | -€4,093 | -17.8% |
| Financial debts | 170/4 | €22,964 | €18,870 | -€4,093 | -17.8% |
| Amounts payable within one year | 42/48 | €49,722 | €59,691 | +€9,969 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €9,018 | €15,006 | +€5,988 | +66.4% |
| Financial debts | 43 | - | €10,228 | +€10,228 | |
| Credit institutions | 430/8 | - | €10,228 | +€10,228 | |
| Trade debts | 44 | €17,085 | €15,568 | -€1,517 | -8.9% |
| Suppliers | 440/4 | €17,085 | €15,568 | -€1,517 | -8.9% |
| Taxes, remuneration and social security | 45 | €5,614 | €8,804 | +€3,190 | +56.8% |
| Taxes | 450/3 | €5,614 | €8,804 | +€3,190 | +56.8% |
| Other amounts payable | 47/48 | €18,005 | €10,085 | -€7,920 | -44.0% |
| Accrued charges and deferred income | 492/3 | €1,098 | €1,266 | +€169 | +15.4% |
| Non-recurring operating income | 76A | €1,300 | - | -€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,997 | €7,373 | -€3,624 | -33.0% |
| Other operating charges | 640/8 | €4,810 | €2,708 | -€2,102 | -43.7% |
| Gross operating margin | 9900 | €21,572 | €14,413 | -€7,159 | -33.2% |
| Operating profit (loss) | 9901 | €5,765 | €4,333 | -€1,433 | -24.8% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €3,515 | €2,335 | -€1,180 | -33.6% |
| Recurring financial charges | 65 | €3,515 | €2,335 | -€1,180 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €2,292 | €1,997 | -€295 | -12.9% |
| Income taxes | 67/77 | €1,098 | €1,757 | +€659 | +60.0% |
| Profit (loss) for the period | 9904 | €1,194 | €240 | -€953 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,194 | €240 | -€953 | -79.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.