JEVAGEST: 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.
JEVAGEST
Largest movements
- Receivables within one year +€15,876
new in 2025: €15,876
of which Trade receivables: +€15,740
- Cash +€6,652
up €6,652 (+13.6%), from €48,790 to €55,442
mainly Trade debts (+€15,210) and Net result for the year (+€11,137)
- Tangible fixed assets +€2,892
up €2,892 (+120.9%), from €2,392 to €5,283
of which Furniture and vehicles: +€3,561
- Trade debts +€15,210
up €15,210 (+2870.0%), from €530 to €15,740
- Profit (loss) carried forward +€10,304
up €10,304 (+33.2%), from €31,064 to €41,368
- Tax, wage and social debts -€1,466
down €1,466 (-70.0%), from €2,095 to €629
of which Taxes: -€1,466
- Taxes -€1,731
down €1,731 (-22.8%), from €7,595 to €5,864
- Depreciation -€669
down €669 (-35.9%), from €1,860 to €1,191
- Financial charges +€644
up €644 (+178.2%), from €361 to €1,005
- Gross operating margin -€520
down €520 (-2.4%), from €21,211 to €20,692
- Other operating charges +€227
up €227 (+17.9%), from €1,267 to €1,495
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 | €52,413 | €77,229 | +€24,816 | +47.3% |
| Fixed assets | 21/28 | €2,392 | €5,283 | +€2,892 | +120.9% |
| Tangible fixed assets | 22/27 | €2,392 | €5,283 | +€2,892 | +120.9% |
| Plant, machinery and equipment | 23 | €2,008 | €1,339 | -€669 | -33.3% |
| Furniture and vehicles | 24 | €383 | €3,944 | +€3,561 | +929.3% |
| Current assets | 29/58 | €50,021 | €71,946 | +€21,925 | +43.8% |
| Amounts receivable within one year | 40/41 | - | €15,876 | +€15,876 | |
| Trade receivables | 40 | - | €15,740 | +€15,740 | |
| Other amounts receivable | 41 | - | €136 | +€136 | |
| Cash at bank and in hand | 54/58 | €48,790 | €55,442 | +€6,652 | +13.6% |
| Deferred charges and accrued income | 490/1 | €1,232 | €628 | -€603 | -49.0% |
| Total equity and liabilities | 10/49 | €52,413 | €77,229 | +€24,816 | +47.3% |
| Equity | 10/15 | €37,264 | €47,568 | +€10,304 | +27.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,064 | €41,368 | +€10,304 | +33.2% |
| Amounts payable | 17/49 | €15,149 | €29,661 | +€14,512 | +95.8% |
| Amounts payable within one year | 42/48 | €15,149 | €28,993 | +€13,844 | +91.4% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €530 | €15,740 | +€15,210 | +2870.0% |
| Suppliers | 440/4 | €530 | €15,740 | +€15,210 | +2870.0% |
| Taxes, remuneration and social security | 45 | €2,095 | €629 | -€1,466 | -70.0% |
| Taxes | 450/3 | €1,595 | €129 | -€1,466 | -91.9% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €10,524 | €10,624 | +€101 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €668 | +€668 | |
| Non-recurring operating income | 76A | €3,580 | - | -€3,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,860 | €1,191 | -€669 | -35.9% |
| Other operating charges | 640/8 | €1,267 | €1,495 | +€227 | +17.9% |
| Gross operating margin | 9900 | €21,211 | €20,692 | -€520 | -2.4% |
| Operating profit (loss) | 9901 | €18,084 | €18,006 | -€78 | -0.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €361 | €1,005 | +€644 | +178.2% |
| Recurring financial charges | 65 | €361 | €1,005 | +€644 | +178.2% |
| Profit (loss) for the period before taxes | 9903 | €17,723 | €17,001 | -€722 | -4.1% |
| Income taxes | 67/77 | €7,595 | €5,864 | -€1,731 | -22.8% |
| Profit (loss) for the period | 9904 | €10,128 | €11,137 | +€1,009 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,128 | €11,137 | +€1,009 | +10.0% |
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 10 October 2026 via checked.be.