JEVAS: 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.
JEVAS
Largest movements
- Tangible fixed assets +€27,428
up €27,428 (+91.0%), from €30,129 to €57,557
of which Furniture and vehicles: +€28,369
- Stocks and contracts +€2,250
new in 2025: €2,250
- Receivables within one year -€2,057
down €2,057 (-39.3%), from €5,232 to €3,175
of which Trade receivables: -€1,934
- Cash -€1,557
down €1,557 (-23.1%), from €6,743 to €5,186
mainly Investment in fixed assets (net) (-€44,656) and Stocks and contracts (-€2,250)
- Deferred charges and accrued income +€1,085
up €1,085 (+89.7%), from €1,210 to €2,295
- Debts after one year +€11,720
up €11,720 (+68.2%), from €17,191 to €28,911
- Other debts +€8,401
up €8,401 (+2426.1%), from €346 to €8,747
- Current portion of long-term debt +€6,134
up €6,134 (+76.9%), from €7,981 to €14,114
- Depreciation +€7,885
up €7,885 (+84.4%), from €9,343 to €17,228
- Taxes -€2,609
down €2,609 (-94.3%), from €2,768 to €159
- Financial charges +€537
up €537 (+33.9%), from €1,583 to €2,120
- Gross operating margin +€430
up €430 (+2.1%), from €20,221 to €20,651
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 | €43,313 | €70,462 | +€27,149 | +62.7% |
| Fixed assets | 21/28 | €30,129 | €57,557 | +€27,428 | +91.0% |
| Tangible fixed assets | 22/27 | €30,129 | €57,557 | +€27,428 | +91.0% |
| Plant, machinery and equipment | 23 | €4,339 | €3,398 | -€942 | -21.7% |
| Furniture and vehicles | 24 | €25,790 | €54,159 | +€28,369 | +110.0% |
| Current assets | 29/58 | €13,184 | €12,906 | -€279 | -2.1% |
| Stocks and contracts in progress | 3 | - | €2,250 | +€2,250 | |
| Contracts in progress | 37 | - | €2,250 | +€2,250 | |
| Amounts receivable within one year | 40/41 | €5,232 | €3,175 | -€2,057 | -39.3% |
| Trade receivables | 40 | €4,670 | €2,736 | -€1,934 | -41.4% |
| Other amounts receivable | 41 | €562 | €439 | -€123 | -21.8% |
| Cash at bank and in hand | 54/58 | €6,743 | €5,186 | -€1,557 | -23.1% |
| Deferred charges and accrued income | 490/1 | €1,210 | €2,295 | +€1,085 | +89.7% |
| Total equity and liabilities | 10/49 | €43,313 | €70,462 | +€27,149 | +62.7% |
| Equity | 10/15 | €14,020 | €14,307 | +€287 | +2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,020 | €11,307 | +€287 | +2.6% |
| Distributable reserves | 133 | €11,020 | €11,307 | +€287 | +2.6% |
| Amounts payable | 17/49 | €29,293 | €56,155 | +€26,862 | +91.7% |
| Amounts payable after more than one year | 17 | €17,191 | €28,911 | +€11,720 | +68.2% |
| Financial debts | 170/4 | €17,191 | €28,911 | +€11,720 | +68.2% |
| Amounts payable within one year | 42/48 | €12,102 | €27,228 | +€15,126 | +125.0% |
| Current portion of amounts payable after more than one year | 42 | €7,981 | €14,114 | +€6,134 | +76.9% |
| Trade debts | 44 | €1,007 | €1,023 | +€16 | +1.6% |
| Suppliers | 440/4 | €1,007 | €1,023 | +€16 | +1.6% |
| Taxes, remuneration and social security | 45 | €2,768 | €3,343 | +€575 | +20.8% |
| Taxes | 450/3 | €2,768 | €3,343 | +€575 | +20.8% |
| Other amounts payable | 47/48 | €346 | €8,747 | +€8,401 | +2426.1% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,343 | €17,228 | +€7,885 | +84.4% |
| Other operating charges | 640/8 | €748 | €862 | +€114 | +15.2% |
| Gross operating margin | 9900 | €20,221 | €20,651 | +€430 | +2.1% |
| Operating profit (loss) | 9901 | €10,129 | €2,560 | -€7,569 | -74.7% |
| Financial income | 75/76B | €2 | €5 | +€3 | +210.5% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +210.5% |
| Financial charges | 65/66B | €1,583 | €2,120 | +€537 | +33.9% |
| Recurring financial charges | 65 | €1,583 | €2,120 | +€537 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €8,548 | €445 | -€8,103 | -94.8% |
| Income taxes | 67/77 | €2,768 | €159 | -€2,609 | -94.3% |
| Profit (loss) for the period | 9904 | €5,780 | €287 | -€5,493 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,780 | €287 | -€5,493 | -95.0% |
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 12 October 2026 via checked.be.