JEVAMO: 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.
JEVAMO
Largest movements
- Cash -€175,606
down €175,606 (-63.0%), from €278,691 to €103,085
mainly Other debts (-€243,452) and Investment in fixed assets (net) (-€67,838)
- Receivables within one year -€117,672
down €117,672 (-70.7%), from €166,392 to €48,719
of which Trade receivables: -€113,356
- Tangible fixed assets +€52,289
up €52,289 (+44.9%), from €116,425 to €168,714
of which Furniture and vehicles: +€31,999
- Stocks and contracts -€34,177
down €34,177 (-17.7%), from €192,889 to €158,712
- Other debts -€243,452
down €243,452 (-63.1%), from €386,004 to €142,553
- Trade debts -€34,903
down €34,903 (-38.8%), from €90,048 to €55,145
- Reserves +€29,283
up €29,283 (+14.1%), from €207,054 to €236,337
of which Distributable reserves: +€29,283
- Tax, wage and social debts -€18,116
down €18,116 (-95.5%), from €18,960 to €845
- Gross operating margin -€67,226
down €67,226 (-53.7%), from €125,259 to €58,034
- Taxes -€18,134
down €18,134 (-67.4%), from €26,907 to €8,773
- Depreciation -€15,931
down €15,931 (-50.6%), from €31,480 to €15,549
- Financial charges -€5,764
down €5,764 (-66.2%), from €8,701 to €2,937
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 | €760,893 | €487,597 | -€273,296 | -35.9% |
| Fixed assets | 21/28 | €116,425 | €168,714 | +€52,289 | +44.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €116,425 | €168,714 | +€52,289 | +44.9% |
| Land and buildings | 22 | €1,352 | €676 | -€676 | -50.0% |
| Plant, machinery and equipment | 23 | €14,430 | €35,396 | +€20,966 | +145% |
| Furniture and vehicles | 24 | €100,643 | €132,642 | +€31,999 | +31.8% |
| Current assets | 29/58 | €644,468 | €318,883 | -€325,585 | -50.5% |
| Stocks and contracts in progress | 3 | €192,889 | €158,712 | -€34,177 | -17.7% |
| Stocks | 30/36 | €192,889 | €158,712 | -€34,177 | -17.7% |
| Amounts receivable within one year | 40/41 | €166,392 | €48,719 | -€117,672 | -70.7% |
| Trade receivables | 40 | €158,167 | €44,810 | -€113,356 | -71.7% |
| Other amounts receivable | 41 | €8,225 | €3,909 | -€4,316 | -52.5% |
| Cash at bank and in hand | 54/58 | €278,691 | €103,085 | -€175,606 | -63.0% |
| Deferred charges and accrued income | 490/1 | €6,496 | €8,366 | +€1,871 | +28.8% |
| Total equity and liabilities | 10/49 | €760,893 | €487,597 | -€273,296 | -35.9% |
| Equity | 10/15 | €257,054 | €286,337 | +€29,283 | +11.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €207,054 | €236,337 | +€29,283 | +14.1% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €197,054 | €226,337 | +€29,283 | +14.9% |
| Amounts payable | 17/49 | €503,839 | €201,261 | -€302,579 | -60.1% |
| Amounts payable within one year | 42/48 | €495,013 | €198,542 | -€296,471 | -59.9% |
| Trade debts | 44 | €90,048 | €55,145 | -€34,903 | -38.8% |
| Suppliers | 440/4 | €90,048 | €55,145 | -€34,903 | -38.8% |
| Taxes, remuneration and social security | 45 | €18,960 | €845 | -€18,116 | -95.5% |
| Taxes | 450/3 | €18,960 | €845 | -€18,116 | -95.5% |
| Other amounts payable | 47/48 | €386,004 | €142,553 | -€243,452 | -63.1% |
| Accrued charges and deferred income | 492/3 | €8,826 | €2,718 | -€6,108 | -69.2% |
| Non-recurring operating income | 76A | €27,500 | €5,421 | -€22,079 | -80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,480 | €15,549 | -€15,931 | -50.6% |
| Other operating charges | 640/8 | €1,165 | €1,499 | +€334 | +28.6% |
| Gross operating margin | 9900 | €125,259 | €58,034 | -€67,226 | -53.7% |
| Operating profit (loss) | 9901 | €92,614 | €40,986 | -€51,628 | -55.7% |
| Financial income | 75/76B | €0 | €7 | +€7 | +24,733% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +24,733% |
| Financial charges | 65/66B | €8,701 | €2,937 | -€5,764 | -66.2% |
| Recurring financial charges | 65 | €8,701 | €2,937 | -€5,764 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €83,913 | €38,056 | -€45,857 | -54.6% |
| Income taxes | 67/77 | €26,907 | €8,773 | -€18,134 | -67.4% |
| Profit (loss) for the period | 9904 | €57,006 | €29,283 | -€27,723 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,006 | €29,283 | -€27,723 | -48.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.