JEVATRANS: 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.
JEVATRANS
Largest movements
- Cash +€40,692
new in 2025: €40,692
mainly Other debts (+€34,275) and Receivables within one year (+€25,087)
- Tangible fixed assets -€31,421
down €31,421 (-78.3%), from €40,122 to €8,701
of which Furniture and vehicles: -€33,674
- Receivables within one year -€25,087
down €25,087 (-76.0%), from €32,994 to €7,907
of which Trade receivables: -€21,979
- Receivables after one year +€20,000
up €20,000 (+40.0%), from €50,000 to €70,000
- Other debts +€34,275
up €34,275 (+1,009%), from €3,398 to €37,673
- Debts after one year -€25,966
no longer reported in 2025 (was €25,966)
- Reserves -€15,920
down €15,920 (-28.3%), from €56,280 to €40,360
of which Distributable reserves: -€14,000
- Tax, wage and social debts +€13,257
up €13,257 (+223%), from €5,935 to €19,192
- Short-term financial debts -€4,428
down €4,428 (-25.7%), from €17,200 to €12,772
- Depreciation -€11,714
down €11,714 (-56.9%), from €20,578 to €8,864
- Other operating charges -€6,679
down €6,679 (-71.3%), from €9,374 to €2,694
- Taxes +€3,662
up €3,662 (+106%), from €3,441 to €7,103
- Financial income +€563
up €563 (+26.3%), from €2,138 to €2,700
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 | €136,146 | €139,200 | +€3,054 | +2.2% |
| Fixed assets | 21/28 | €51,622 | €20,201 | -€31,421 | -60.9% |
| Tangible fixed assets | 22/27 | €40,122 | €8,701 | -€31,421 | -78.3% |
| Furniture and vehicles | 24 | €40,122 | €6,448 | -€33,674 | -83.9% |
| Other tangible fixed assets | 26 | - | €2,253 | +€2,253 | |
| Financial fixed assets | 28 | €11,500 | €11,500 | = | 0.0% |
| Current assets | 29/58 | €84,524 | €118,999 | +€34,475 | +40.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Other amounts receivable | 291 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €32,994 | €7,907 | -€25,087 | -76.0% |
| Trade receivables | 40 | €29,858 | €7,879 | -€21,979 | -73.6% |
| Other amounts receivable | 41 | €3,136 | €28 | -€3,108 | -99.1% |
| Cash at bank and in hand | 54/58 | - | €40,692 | +€40,692 | |
| Deferred charges and accrued income | 490/1 | €1,530 | €400 | -€1,130 | -73.9% |
| Total equity and liabilities | 10/49 | €136,146 | €139,200 | +€3,054 | +2.2% |
| Equity | 10/15 | €67,554 | €52,038 | -€15,516 | -23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,280 | €40,360 | -€15,920 | -28.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,920 | - | -€1,920 | |
| Distributable reserves | 133 | €52,500 | €38,500 | -€14,000 | -26.7% |
| Profit (loss) carried forward | 14 | €5,074 | €5,478 | +€404 | +8.0% |
| Provisions and deferred taxes | 16 | €480 | - | -€480 | |
| Deferred taxes | 168 | €480 | - | -€480 | |
| Amounts payable | 17/49 | €68,112 | €87,162 | +€19,050 | +28.0% |
| Amounts payable after more than one year | 17 | €25,966 | - | -€25,966 | |
| Financial debts | 170/4 | €25,966 | - | -€25,966 | |
| Amounts payable within one year | 42/48 | €42,146 | €87,162 | +€45,015 | +107% |
| Current portion of amounts payable after more than one year | 42 | €13,163 | €14,466 | +€1,303 | +9.9% |
| Financial debts | 43 | €17,200 | €12,772 | -€4,428 | -25.7% |
| Credit institutions | 430/8 | €17,200 | €12,772 | -€4,428 | -25.7% |
| Trade debts | 44 | €2,450 | €3,059 | +€609 | +24.9% |
| Suppliers | 440/4 | €2,450 | €3,059 | +€609 | +24.9% |
| Taxes, remuneration and social security | 45 | €5,935 | €19,192 | +€13,257 | +223% |
| Taxes | 450/3 | €5,935 | €19,192 | +€13,257 | +223% |
| Other amounts payable | 47/48 | €3,398 | €37,673 | +€34,275 | +1,009% |
| Non-recurring operating income | 76A | - | €23,606 | +€23,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,578 | €8,864 | -€11,714 | -56.9% |
| Other operating charges | 640/8 | €9,374 | €2,694 | -€6,679 | -71.3% |
| Gross operating margin | 9900 | €40,294 | €40,395 | +€101 | +0.3% |
| Operating profit (loss) | 9901 | €10,343 | €28,838 | +€18,495 | +179% |
| Financial income | 75/76B | €2,138 | €2,700 | +€563 | +26.3% |
| Recurring financial income | 75 | €2,138 | €2,700 | +€563 | +26.3% |
| Financial charges | 65/66B | €3,301 | €2,930 | -€371 | -11.2% |
| Recurring financial charges | 65 | €3,301 | €2,930 | -€371 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €9,179 | €28,607 | +€19,428 | +212% |
| Transfer from deferred taxes | 780 | €240 | €480 | +€240 | +100% |
| Income taxes | 67/77 | €3,441 | €7,103 | +€3,662 | +106% |
| Profit (loss) for the period | 9904 | €5,978 | €21,984 | +€16,006 | +268% |
| Transfer from tax-exempt reserves | 789 | €960 | €1,920 | +€960 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €6,938 | €23,904 | +€16,966 | +245% |
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 13 October 2026 via checked.be.