JEVA Projects: 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 Projects
Largest movements
- Cash -€30,364
down €30,364 (-41.0%), from €74,025 to €43,661
mainly Contributions, distributions and other (-€110,500) and Tax, wage and social debts (-€6,232)
- Receivables within one year -€29,170
down €29,170 (-70.5%), from €41,398 to €12,227
of which Other amounts receivable: -€30,863
- Tangible fixed assets -€6,859
down €6,859 (-55.9%), from €12,260 to €5,401
of which Leasing and similar rights: -€6,696
- Deferred charges and accrued income -€1,635
down €1,635 (-20.0%), from €8,157 to €6,521
- Reserves -€56,932
down €56,932 (-99.6%), from €57,180 to €249
- Tax, wage and social debts -€6,232
down €6,232 (-37.3%), from €16,721 to €10,490
- Debts after one year -€5,215
down €5,215 (-100%), from €5,215 to €0
- Current portion of long-term debt -€1,621
down €1,621 (-21.9%), from €7,391 to €5,770
- Other operating charges +€2,376
up €2,376 (+130%), from €1,821 to €4,197
- Gross operating margin +€2,236
up €2,236 (+2.9%), from €77,667 to €79,903
- Financial income -€1,702
down €1,702 (-100%), from €1,702 to €0
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 | €135,840 | €67,811 | -€68,029 | -50.1% |
| Fixed assets | 21/28 | €12,260 | €5,401 | -€6,859 | -55.9% |
| Tangible fixed assets | 22/27 | €12,260 | €5,401 | -€6,859 | -55.9% |
| Furniture and vehicles | 24 | €588 | €425 | -€163 | -27.7% |
| Leasing and similar rights | 25 | €11,672 | €4,976 | -€6,696 | -57.4% |
| Current assets | 29/58 | €123,580 | €62,410 | -€61,170 | -49.5% |
| Amounts receivable within one year | 40/41 | €41,398 | €12,227 | -€29,170 | -70.5% |
| Trade receivables | 40 | €10,157 | €11,850 | +€1,693 | +16.7% |
| Other amounts receivable | 41 | €31,241 | €378 | -€30,863 | -98.8% |
| Cash at bank and in hand | 54/58 | €74,025 | €43,661 | -€30,364 | -41.0% |
| Deferred charges and accrued income | 490/1 | €8,157 | €6,521 | -€1,635 | -20.0% |
| Total equity and liabilities | 10/49 | €135,840 | €67,811 | -€68,029 | -50.1% |
| Equity | 10/15 | €59,680 | €2,749 | -€56,932 | -95.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €57,180 | €249 | -€56,932 | -99.6% |
| Distributable reserves | 133 | €57,180 | €249 | -€56,932 | -99.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,159 | €65,062 | -€11,097 | -14.6% |
| Amounts payable after more than one year | 17 | €5,215 | €0 | -€5,215 | -100% |
| Financial debts | 170/4 | €5,215 | €0 | -€5,215 | -100% |
| Amounts payable within one year | 42/48 | €70,944 | €64,312 | -€6,632 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €7,391 | €5,770 | -€1,621 | -21.9% |
| Trade debts | 44 | €81 | €0 | -€81 | -100% |
| Suppliers | 440/4 | €81 | €0 | -€81 | -100% |
| Taxes, remuneration and social security | 45 | €16,721 | €10,490 | -€6,232 | -37.3% |
| Taxes | 450/3 | €16,721 | €10,490 | -€6,232 | -37.3% |
| Other amounts payable | 47/48 | €46,750 | €48,053 | +€1,303 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,926 | €6,859 | -€68 | -1.0% |
| Other operating charges | 640/8 | €1,821 | €4,197 | +€2,376 | +130% |
| Gross operating margin | 9900 | €77,667 | €79,903 | +€2,236 | +2.9% |
| Operating profit (loss) | 9901 | €68,919 | €68,848 | -€72 | -0.1% |
| Financial income | 75/76B | €1,702 | €0 | -€1,702 | -100% |
| Recurring financial income | 75 | €1,702 | €0 | -€1,702 | -100% |
| Financial charges | 65/66B | €399 | €315 | -€84 | -21.1% |
| Recurring financial charges | 65 | €399 | €315 | -€84 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €70,222 | €68,533 | -€1,690 | -2.4% |
| Income taxes | 67/77 | €15,214 | €14,965 | -€249 | -1.6% |
| Profit (loss) for the period | 9904 | €55,008 | €53,568 | -€1,440 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,008 | €53,568 | -€1,440 | -2.6% |
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 14 October 2026 via checked.be.