JeVaRo: 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.
JeVaRo
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Cash +€76,302
up €76,302 (+74.2%), from €102,805 to €179,108
mainly Net result for the year (+€178,910) and Tax, wage and social debts (+€55,611)
- Receivables within one year +€46,133
up €46,133 (+194.6%), from €23,706 to €69,839
of which Other amounts receivable: +€44,913
- Profit (loss) carried forward +€178,910
up €178,910 (+209.8%), from €85,264 to €264,174
- Tax, wage and social debts +€55,611
up €55,611 (+162.0%), from €34,324 to €89,935
- Other debts +€9,968
up €9,968 (+423.6%), from €2,353 to €12,321
- Gross operating margin +€126,530
up €126,530 (+116.4%), from €108,747 to €235,277
- Taxes +€32,873
up €32,873 (+144.9%), from €22,685 to €55,558
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 | €127,143 | €372,965 | +€245,822 | +193.3% |
| Fixed assets | 21/28 | - | €2,273 | +€2,273 | |
| Tangible fixed assets | 22/27 | - | €2,273 | +€2,273 | |
| Furniture and vehicles | 24 | - | €2,273 | +€2,273 | |
| Current assets | 29/58 | €127,143 | €370,692 | +€243,548 | +191.6% |
| Amounts receivable within one year | 40/41 | €23,706 | €69,839 | +€46,133 | +194.6% |
| Trade receivables | 40 | €23,706 | €24,926 | +€1,220 | +5.1% |
| Other amounts receivable | 41 | - | €44,913 | +€44,913 | |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €102,805 | €179,108 | +€76,302 | +74.2% |
| Deferred charges and accrued income | 490/1 | €632 | €1,746 | +€1,113 | +176.0% |
| Total equity and liabilities | 10/49 | €127,143 | €372,965 | +€245,822 | +193.3% |
| Equity | 10/15 | €88,264 | €267,174 | +€178,910 | +202.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,264 | €264,174 | +€178,910 | +209.8% |
| Amounts payable | 17/49 | €38,879 | €105,791 | +€66,912 | +172.1% |
| Amounts payable within one year | 42/48 | €38,879 | €105,791 | +€66,912 | +172.1% |
| Trade debts | 44 | €2,202 | €3,535 | +€1,333 | +60.5% |
| Suppliers | 440/4 | €2,202 | €3,535 | +€1,333 | +60.5% |
| Taxes, remuneration and social security | 45 | €34,324 | €89,935 | +€55,611 | +162.0% |
| Taxes | 450/3 | €34,324 | €89,935 | +€55,611 | +162.0% |
| Other amounts payable | 47/48 | €2,353 | €12,321 | +€9,968 | +423.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €349 | +€349 | |
| Other operating charges | 640/8 | €754 | €527 | -€227 | -30.1% |
| Gross operating margin | 9900 | €108,747 | €235,277 | +€126,530 | +116.4% |
| Operating profit (loss) | 9901 | €107,993 | €234,401 | +€126,408 | +117.1% |
| Financial income | 75/76B | - | €1,448 | +€1,448 | |
| Recurring financial income | 75 | - | €1,448 | +€1,448 | |
| Financial charges | 65/66B | €43 | €1,381 | +€1,337 | +3095.3% |
| Recurring financial charges | 65 | €43 | €1,381 | +€1,337 | +3095.3% |
| Profit (loss) for the period before taxes | 9903 | €107,949 | €234,468 | +€126,519 | +117.2% |
| Income taxes | 67/77 | €22,685 | €55,558 | +€32,873 | +144.9% |
| Profit (loss) for the period | 9904 | €85,264 | €178,910 | +€93,646 | +109.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,264 | €178,910 | +€93,646 | +109.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.