Jevagro: 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.
Jevagro
Largest movements
- Tangible fixed assets -€14,015
down €14,015 (-6.1%), from €228,478 to €214,463
of which Plant, machinery and equipment: -€9,450
- Receivables within one year -€13,447
down €13,447 (-25.0%), from €53,840 to €40,392
of which Trade receivables: -€13,494
- Deferred charges and accrued income +€5,642
new in 2025: €5,642
- Debts after one year -€51,738
down €51,738 (-24.4%), from €211,738 to €160,000
- Other debts -€28,379
down €28,379 (-86.1%), from €32,962 to €4,583
- Reserves +€21,363
up €21,363 (+120.5%), from €17,732 to €39,095
- Trade debts +€15,221
up €15,221 (+1063.5%), from €1,431 to €16,652
- Tax, wage and social debts +€11,614
up €11,614 (+174.7%), from €6,650 to €18,263
of which Taxes: +€7,557
- Depreciation +€39,957
up €39,957 (+2741.5%), from €1,457 to €41,415
- Gross operating margin +€24,249
up €24,249 (+47.3%), from €51,281 to €75,530
- Taxes +€4,512
up €4,512 (+67.9%), from €6,650 to €11,162
- Financial charges +€890
up €890 (+21000.9%), from €4 to €895
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 | €299,228 | €272,017 | -€27,211 | -9.1% |
| Fixed assets | 21/28 | €240,393 | €223,978 | -€16,415 | -6.8% |
| Intangible fixed assets | 21 | €11,915 | €9,515 | -€2,400 | -20.1% |
| Tangible fixed assets | 22/27 | €228,478 | €214,463 | -€14,015 | -6.1% |
| Plant, machinery and equipment | 23 | €28,013 | €18,563 | -€9,450 | -33.7% |
| Furniture and vehicles | 24 | €200,465 | €195,900 | -€4,565 | -2.3% |
| Current assets | 29/58 | €58,835 | €48,039 | -€10,796 | -18.4% |
| Amounts receivable within one year | 40/41 | €53,840 | €40,392 | -€13,447 | -25.0% |
| Trade receivables | 40 | €53,461 | €39,967 | -€13,494 | -25.2% |
| Other amounts receivable | 41 | €379 | €426 | +€47 | +12.5% |
| Cash at bank and in hand | 54/58 | €4,996 | €2,005 | -€2,991 | -59.9% |
| Deferred charges and accrued income | 490/1 | - | €5,642 | +€5,642 | |
| Total equity and liabilities | 10/49 | €299,228 | €272,017 | -€27,211 | -9.1% |
| Equity | 10/15 | €22,732 | €44,095 | +€21,363 | +94.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,732 | €39,095 | +€21,363 | +120.5% |
| Distributable reserves | 133 | €17,732 | €39,095 | +€21,363 | +120.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €276,495 | €227,921 | -€48,574 | -17.6% |
| Amounts payable after more than one year | 17 | €211,738 | €160,000 | -€51,738 | -24.4% |
| Financial debts | 170/4 | €211,738 | €160,000 | -€51,738 | -24.4% |
| Amounts payable within one year | 42/48 | €64,757 | €67,921 | +€3,164 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €23,714 | €26,738 | +€3,024 | +12.8% |
| Financial debts | 43 | - | €1,685 | +€1,685 | |
| Credit institutions | 430/8 | - | €1,685 | +€1,685 | |
| Trade debts | 44 | €1,431 | €16,652 | +€15,221 | +1063.5% |
| Suppliers | 440/4 | €1,431 | €16,652 | +€15,221 | +1063.5% |
| Taxes, remuneration and social security | 45 | €6,650 | €18,263 | +€11,614 | +174.7% |
| Taxes | 450/3 | €6,650 | €14,207 | +€7,557 | +113.7% |
| Remuneration and social security | 454/9 | - | €4,056 | +€4,056 | |
| Other amounts payable | 47/48 | €32,962 | €4,583 | -€28,379 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,457 | €41,415 | +€39,957 | +2741.5% |
| Other operating charges | 640/8 | €437 | €696 | +€259 | +59.2% |
| Gross operating margin | 9900 | €51,281 | €75,530 | +€24,249 | +47.3% |
| Operating profit (loss) | 9901 | €49,386 | €33,419 | -€15,967 | -32.3% |
| Financial charges | 65/66B | €4 | €895 | +€890 | +21000.9% |
| Recurring financial charges | 65 | €4 | €895 | +€890 | +21000.9% |
| Profit (loss) for the period before taxes | 9903 | €49,382 | €32,525 | -€16,857 | -34.1% |
| Income taxes | 67/77 | €6,650 | €11,162 | +€4,512 | +67.9% |
| Profit (loss) for the period | 9904 | €42,732 | €21,363 | -€21,369 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,732 | €21,363 | -€21,369 | -50.0% |
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.