JEVAL: 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.
JEVAL
Largest movements
- Stocks and contracts -€266,249
down €266,249 (-100.0%), from €266,249 to €0
- Debts after one year -€335,179
down €335,179 (-97.6%), from €343,337 to €8,158
- Other debts +€254,098
up €254,098 (+84.5%), from €300,606 to €554,705
- Profit (loss) carried forward -€188,387
down €188,387 (-47.5%), from -€396,542 to -€584,929
- Gross operating margin -€172,817
down €172,817 (-5881.6%), from -€2,938 to -€175,755
- Financial charges -€8,516
down €8,516 (-41.2%), from €20,683 to €12,167
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 | €269,928 | €3,797 | -€266,131 | -98.6% |
| Current assets | 29/58 | €269,928 | €3,797 | -€266,131 | -98.6% |
| Stocks and contracts in progress | 3 | €266,249 | €0 | -€266,249 | -100.0% |
| Stocks | 30/36 | €266,249 | €0 | -€266,249 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,413 | €3,461 | +€48 | +1.4% |
| Other amounts receivable | 41 | €3,413 | €3,461 | +€48 | +1.4% |
| Cash at bank and in hand | 54/58 | €243 | €313 | +€70 | +28.7% |
| Deferred charges and accrued income | 490/1 | €23 | €23 | -€0 | -0.3% |
| Total equity and liabilities | 10/49 | €269,928 | €3,797 | -€266,131 | -98.6% |
| Equity | 10/15 | -€376,082 | -€564,469 | -€188,387 | -50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€396,542 | -€584,929 | -€188,387 | -47.5% |
| Amounts payable | 17/49 | €646,011 | €568,266 | -€77,744 | -12.0% |
| Amounts payable after more than one year | 17 | €343,337 | €8,158 | -€335,179 | -97.6% |
| Financial debts | 170/4 | €343,337 | €8,158 | -€335,179 | -97.6% |
| Amounts payable within one year | 42/48 | €302,538 | €559,991 | +€257,453 | +85.1% |
| Financial debts | 43 | €54 | €2,316 | +€2,262 | +4172.4% |
| Credit institutions | 430/8 | €54 | €2,316 | +€2,262 | +4172.4% |
| Trade debts | 44 | €1,877 | €2,970 | +€1,093 | +58.2% |
| Suppliers | 440/4 | €1,877 | €2,970 | +€1,093 | +58.2% |
| Other amounts payable | 47/48 | €300,606 | €554,705 | +€254,098 | +84.5% |
| Accrued charges and deferred income | 492/3 | €136 | €117 | -€19 | -13.9% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,938 | -€175,755 | -€172,817 | -5881.6% |
| Operating profit (loss) | 9901 | -€3,438 | -€176,269 | -€172,831 | -5027.5% |
| Financial income | 75/76B | €0 | €48 | +€48 | +10434.8% |
| Recurring financial income | 75 | €0 | €48 | +€48 | +10434.8% |
| Financial charges | 65/66B | €20,683 | €12,167 | -€8,516 | -41.2% |
| Recurring financial charges | 65 | €20,683 | €12,167 | -€8,516 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,120 | -€188,387 | -€164,267 | -681.0% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -53.3% |
| Profit (loss) for the period | 9904 | -€24,120 | -€188,387 | -€164,267 | -681.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,120 | -€188,387 | -€164,267 | -681.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.