JEVAPAT: 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.
JEVAPAT
Largest movements
- Cash -€446,102
down €446,102 (-99.9%), from €446,760 to €658
mainly Investment in fixed assets (net) (-€372,273) and Net result for the year (-€57,264)
- Financial fixed assets +€346,798
new in 2023: €346,798
- Profit (loss) carried forward -€57,264
down €57,264 (-2345.9%), from -€2,441 to -€59,706
- Debts after one year -€38,101
down €38,101 (-51.5%), from €73,940 to €35,839
of which Financial debts: -€38,101
- Current portion of long-term debt +€17,030
new in 2023: €17,030
- Trade debts -€9,082
no longer reported in 2023 (was €9,082)
- Gross operating margin -€534,495
down €534,495, from €495,226 to -€39,269
- Taxes -€9,325
down €9,325 (-99.3%), from €9,390 to €66
- Financial income +€6,234
up €6,234 (+72.1%), from €8,646 to €14,880
- Depreciation +€5,345
up €5,345 (+34.9%), from €15,303 to €20,647
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €903,443 | €816,520 | -€86,922 | -9.6% |
| Fixed assets | 21/28 | €243,101 | €594,726 | +€351,626 | +144.6% |
| Tangible fixed assets | 22/27 | €243,101 | €247,928 | +€4,827 | +2.0% |
| Land and buildings | 22 | €243,101 | €228,291 | -€14,810 | -6.1% |
| Plant, machinery and equipment | 23 | - | €4,692 | +€4,692 | |
| Furniture and vehicles | 24 | - | €14,945 | +€14,945 | |
| Financial fixed assets | 28 | - | €346,798 | +€346,798 | |
| Current assets | 29/58 | €660,342 | €221,794 | -€438,548 | -66.4% |
| Amounts receivable within one year | 40/41 | €213,582 | €221,136 | +€7,554 | +3.5% |
| Trade receivables | 40 | - | €314 | +€314 | |
| Other amounts receivable | 41 | €213,582 | €220,822 | +€7,240 | +3.4% |
| Cash at bank and in hand | 54/58 | €446,760 | €658 | -€446,102 | -99.9% |
| Total equity and liabilities | 10/49 | €903,443 | €816,520 | -€86,922 | -9.6% |
| Equity | 10/15 | €737,807 | €680,543 | -€57,264 | -7.8% |
| Contributions | 10/11 | €740,248 | €740,248 | = | 0.0% |
| Capital | 10 | - | €740,248 | +€740,248 | |
| Issued capital | 100 | - | €740,248 | +€740,248 | |
| Profit (loss) carried forward | 14 | -€2,441 | -€59,706 | -€57,264 | -2345.9% |
| Amounts payable | 17/49 | €165,635 | €135,977 | -€29,658 | -17.9% |
| Amounts payable after more than one year | 17 | €73,940 | €35,839 | -€38,101 | -51.5% |
| Financial debts | 170/4 | €68,355 | €30,255 | -€38,101 | -55.7% |
| Other amounts payable | 178/9 | €5,584 | €5,584 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,696 | €100,139 | +€8,443 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | - | €17,030 | +€17,030 | |
| Financial debts | 43 | €24 | €24 | = | 0.0% |
| Credit institutions | 430/8 | €24 | €24 | = | 0.0% |
| Trade debts | 44 | €9,082 | - | -€9,082 | |
| Suppliers | 440/4 | €9,082 | - | -€9,082 | |
| Taxes, remuneration and social security | 45 | €9,763 | €9,829 | +€66 | +0.7% |
| Taxes | 450/3 | €9,390 | €9,456 | +€66 | +0.7% |
| Remuneration and social security | 454/9 | €373 | €373 | = | 0.0% |
| Other amounts payable | 47/48 | €72,827 | €73,256 | +€429 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,303 | €20,647 | +€5,345 | +34.9% |
| Other operating charges | 640/8 | €9,510 | €6,275 | -€3,235 | -34.0% |
| Gross operating margin | 9900 | €495,226 | -€39,269 | -€534,495 | |
| Operating profit (loss) | 9901 | €470,413 | -€66,191 | -€536,605 | |
| Financial income | 75/76B | €8,646 | €14,880 | +€6,234 | +72.1% |
| Recurring financial income | 75 | €8,646 | €14,880 | +€6,234 | +72.1% |
| Financial charges | 65/66B | €5,722 | €5,887 | +€165 | +2.9% |
| Recurring financial charges | 65 | €5,337 | €5,887 | +€550 | +10.3% |
| Non-recurring financial charges | 66B | €385 | - | -€385 | |
| Profit (loss) for the period before taxes | 9903 | €473,337 | -€57,199 | -€530,536 | |
| Income taxes | 67/77 | €9,390 | €66 | -€9,325 | -99.3% |
| Profit (loss) for the period | 9904 | €463,947 | -€57,264 | -€521,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €463,947 | -€57,264 | -€521,211 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.