JEVANO: 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.
JEVANO
Largest movements
- Tangible fixed assets -€16,132
down €16,132 (-9.1%), from €177,750 to €161,618
of which Land and buildings: -€8,236
- Debts after one year -€18,409
down €18,409 (-70.4%), from €26,149 to €7,740
- Profit (loss) carried forward +€10,953
up €10,953 (+1.3%), from €838,759 to €849,712
- Gross operating margin +€20,429
up €20,429, from -€7,732 to €12,698
- Financial income +€8,129
up €8,129 (+75.0%), from €10,841 to €18,970
- Depreciation -€1,921
down €1,921 (-10.6%), from €18,054 to €16,132
- Taxes +€1,703
new in 2025: €1,703
- Other operating charges -€1,004
down €1,004 (-32.2%), from €3,118 to €2,114
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 | €1,010,457 | €1,002,726 | -€7,731 | -0.8% |
| Fixed assets | 21/28 | €177,750 | €161,618 | -€16,132 | -9.1% |
| Tangible fixed assets | 22/27 | €177,750 | €161,618 | -€16,132 | -9.1% |
| Land and buildings | 22 | €166,268 | €158,032 | -€8,236 | -5.0% |
| Plant, machinery and equipment | 23 | €155 | €0 | -€155 | -100% |
| Furniture and vehicles | 24 | €11,327 | €3,586 | -€7,741 | -68.3% |
| Current assets | 29/58 | €832,707 | €841,108 | +€8,401 | +1.0% |
| Amounts receivable within one year | 40/41 | €91 | €3,357 | +€3,266 | +3,596% |
| Trade receivables | 40 | - | €2,994 | +€2,994 | |
| Other amounts receivable | 41 | €91 | €363 | +€272 | +300% |
| Cash at bank and in hand | 54/58 | €832,616 | €837,751 | +€5,135 | +0.6% |
| Total equity and liabilities | 10/49 | €1,010,457 | €1,002,726 | -€7,731 | -0.8% |
| Equity | 10/15 | €962,221 | €973,173 | +€10,953 | +1.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €63,461 | €63,461 | = | 0.0% |
| Distributable reserves | 133 | €63,461 | €63,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | €838,759 | €849,712 | +€10,953 | +1.3% |
| Amounts payable | 17/49 | €48,236 | €29,552 | -€18,684 | -38.7% |
| Amounts payable after more than one year | 17 | €26,149 | €7,740 | -€18,409 | -70.4% |
| Financial debts | 170/4 | €26,149 | €7,740 | -€18,409 | -70.4% |
| Amounts payable within one year | 42/48 | €22,087 | €21,813 | -€275 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €18,179 | €18,409 | +€230 | +1.3% |
| Trade debts | 44 | €2,660 | €2,108 | -€552 | -20.8% |
| Suppliers | 440/4 | €2,660 | €2,108 | -€552 | -20.8% |
| Taxes, remuneration and social security | 45 | - | €1,296 | +€1,296 | |
| Taxes | 450/3 | - | €1,296 | +€1,296 | |
| Other amounts payable | 47/48 | €1,249 | - | -€1,249 | |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Remuneration, social security and pensions | 62 | €968 | - | -€968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,054 | €16,132 | -€1,921 | -10.6% |
| Other operating charges | 640/8 | €3,118 | €2,114 | -€1,004 | -32.2% |
| Gross operating margin | 9900 | -€7,732 | €12,698 | +€20,429 | |
| Operating profit (loss) | 9901 | -€29,871 | -€5,548 | +€24,322 | +81.4% |
| Financial income | 75/76B | €10,841 | €18,970 | +€8,129 | +75.0% |
| Recurring financial income | 75 | €10,841 | €18,970 | +€8,129 | +75.0% |
| Financial charges | 65/66B | €882 | €766 | -€117 | -13.2% |
| Recurring financial charges | 65 | €882 | €766 | -€117 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,912 | €12,655 | +€32,568 | |
| Income taxes | 67/77 | - | €1,703 | +€1,703 | |
| Profit (loss) for the period | 9904 | -€19,912 | €10,953 | +€30,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,912 | €10,953 | +€30,865 |
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 31 October 2026 via checked.be.