Jevato: 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.
Jevato
Largest movements
- Cash +€28,100
up €28,100 (+44.8%), from €62,674 to €90,774
mainly Net result for the year (+€76,388) and Depreciation (+€30,593)
- Tangible fixed assets -€25,093
down €25,093 (-4.6%), from €540,466 to €515,373
of which Land and buildings: -€13,264
- Debts after one year -€95,707
down €95,707 (-27.9%), from €343,199 to €247,492
- Reserves +€76,388
up €76,388 (+11.3%), from €675,832 to €752,220
- Gross operating margin -€12,775
down €12,775 (-8.0%), from €159,051 to €146,276
- Financial charges -€2,667
down €2,667 (-21.9%), from €12,179 to €9,512
- Depreciation -€1,812
down €1,812 (-5.6%), from €32,406 to €30,593
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 | €1,304,793 | €1,307,896 | +€3,103 | +0.2% |
| Fixed assets | 21/28 | €1,133,866 | €1,108,773 | -€25,093 | -2.2% |
| Tangible fixed assets | 22/27 | €540,466 | €515,373 | -€25,093 | -4.6% |
| Land and buildings | 22 | €497,039 | €483,776 | -€13,264 | -2.7% |
| Furniture and vehicles | 24 | €43,426 | €31,597 | -€11,829 | -27.2% |
| Financial fixed assets | 28 | €593,400 | €593,400 | = | 0.0% |
| Current assets | 29/58 | €170,927 | €199,123 | +€28,196 | +16.5% |
| Amounts receivable within one year | 40/41 | €35,468 | €35,468 | = | 0.0% |
| Trade receivables | 40 | €35,468 | €35,468 | = | 0.0% |
| Current investments | 50/53 | €70,443 | €71,292 | +€849 | +1.2% |
| Cash at bank and in hand | 54/58 | €62,674 | €90,774 | +€28,100 | +44.8% |
| Deferred charges and accrued income | 490/1 | €2,343 | €1,590 | -€753 | -32.2% |
| Total equity and liabilities | 10/49 | €1,304,793 | €1,307,896 | +€3,103 | +0.2% |
| Equity | 10/15 | €834,432 | €910,820 | +€76,388 | +9.2% |
| Contributions | 10/11 | €158,600 | €158,600 | = | 0.0% |
| Reserves | 13 | €675,832 | €752,220 | +€76,388 | +11.3% |
| Distributable reserves | 133 | €675,832 | €752,220 | +€76,388 | +11.3% |
| Amounts payable | 17/49 | €470,361 | €397,076 | -€73,285 | -15.6% |
| Amounts payable after more than one year | 17 | €343,199 | €247,492 | -€95,707 | -27.9% |
| Financial debts | 170/4 | €343,199 | €247,492 | -€95,707 | -27.9% |
| Amounts payable within one year | 42/48 | €127,162 | €145,386 | +€18,224 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €47,588 | €58,936 | +€11,348 | +23.8% |
| Trade debts | 44 | €61,728 | €61,160 | -€568 | -0.9% |
| Suppliers | 440/4 | €61,728 | €61,160 | -€568 | -0.9% |
| Taxes, remuneration and social security | 45 | €14,113 | €16,783 | +€2,670 | +18.9% |
| Taxes | 450/3 | €13,739 | €15,919 | +€2,180 | +15.9% |
| Remuneration and social security | 454/9 | €374 | €865 | +€490 | +131.1% |
| Other amounts payable | 47/48 | €3,734 | €8,507 | +€4,774 | +127.9% |
| Accrued charges and deferred income | 492/3 | €0 | €4,198 | +€4,198 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,406 | €30,593 | -€1,812 | -5.6% |
| Other operating charges | 640/8 | €3,858 | €3,487 | -€371 | -9.6% |
| Gross operating margin | 9900 | €159,051 | €146,276 | -€12,775 | -8.0% |
| Operating profit (loss) | 9901 | €122,788 | €112,197 | -€10,591 | -8.6% |
| Financial income | 75/76B | €633 | €1,214 | +€581 | +91.8% |
| Recurring financial income | 75 | €633 | €1,214 | +€581 | +91.8% |
| Financial charges | 65/66B | €12,179 | €9,512 | -€2,667 | -21.9% |
| Recurring financial charges | 65 | €12,179 | €9,512 | -€2,667 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €111,242 | €103,899 | -€7,343 | -6.6% |
| Income taxes | 67/77 | €28,580 | €27,511 | -€1,069 | -3.7% |
| Profit (loss) for the period | 9904 | €82,662 | €76,388 | -€6,274 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,662 | €76,388 | -€6,274 | -7.6% |
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 3 October 2026 via checked.be.