JEVATRUCKS: 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.
JEVATRUCKS
Largest movements
- Cash -€15,061
down €15,061 (-68.2%), from €22,081 to €7,020
mainly Contributions, distributions and other (-€70,000) and Advances received (-€36,000)
- Tangible fixed assets -€7,081
down €7,081 (-1.4%), from €518,636 to €511,555
of which Land and buildings: -€6,911
- Reserves -€70,000
down €70,000 (-86.2%), from €81,183 to €11,183
- Advances received -€36,000
down €36,000 (-54.5%), from €66,000 to €30,000
- Other debts +€33,626
up €33,626 (+52.6%), from €63,868 to €97,494
- Profit (loss) carried forward +€32,920
new in 2025: €32,920
- Debts after one year +€12,743
up €12,743 (+3.0%), from €422,092 to €434,835
- Financial charges +€2,307
up €2,307 (+33.8%), from €6,818 to €9,125
- Taxes +€1,559
up €1,559 (+16.1%), from €9,663 to €11,223
- Gross operating margin -€926
down €926 (-1.3%), from €71,505 to €70,579
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 | €676,794 | €651,324 | -€25,470 | -3.8% |
| Fixed assets | 21/28 | €518,636 | €511,555 | -€7,081 | -1.4% |
| Tangible fixed assets | 22/27 | €518,636 | €511,555 | -€7,081 | -1.4% |
| Land and buildings | 22 | €518,169 | €511,258 | -€6,911 | -1.3% |
| Furniture and vehicles | 24 | €467 | €297 | -€170 | -36.5% |
| Current assets | 29/58 | €158,158 | €139,769 | -€18,389 | -11.6% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,543 | €12,197 | -€3,346 | -21.5% |
| Trade receivables | 40 | €12,206 | €12,197 | -€10 | -0.1% |
| Other amounts receivable | 41 | €3,337 | €0 | -€3,337 | -100% |
| Cash at bank and in hand | 54/58 | €22,081 | €7,020 | -€15,061 | -68.2% |
| Deferred charges and accrued income | 490/1 | €534 | €553 | +€18 | +3.4% |
| Total equity and liabilities | 10/49 | €676,794 | €651,324 | -€25,470 | -3.8% |
| Equity | 10/15 | €101,183 | €64,102 | -€37,080 | -36.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €81,183 | €11,183 | -€70,000 | -86.2% |
| Distributable reserves | 133 | €81,183 | €11,183 | -€70,000 | -86.2% |
| Profit (loss) carried forward | 14 | - | €32,920 | +€32,920 | |
| Amounts payable | 17/49 | €575,612 | €587,222 | +€11,611 | +2.0% |
| Amounts payable after more than one year | 17 | €422,092 | €434,835 | +€12,743 | +3.0% |
| Financial debts | 170/4 | €422,092 | €434,835 | +€12,743 | +3.0% |
| Amounts payable within one year | 42/48 | €153,520 | €152,388 | -€1,133 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €17,078 | €17,257 | +€179 | +1.0% |
| Trade debts | 44 | - | €25 | +€25 | |
| Suppliers | 440/4 | - | €25 | +€25 | |
| Advances received on contracts in progress | 46 | €66,000 | €30,000 | -€36,000 | -54.5% |
| Taxes, remuneration and social security | 45 | €6,575 | €7,612 | +€1,037 | +15.8% |
| Taxes | 450/3 | €6,575 | €7,612 | +€1,037 | +15.8% |
| Other amounts payable | 47/48 | €63,868 | €97,494 | +€33,626 | +52.6% |
| Non-recurring operating income | 76A | €1,075 | €0 | -€1,075 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,309 | €15,330 | +€22 | +0.1% |
| Other operating charges | 640/8 | €1,922 | €1,982 | +€60 | +3.1% |
| Gross operating margin | 9900 | €71,505 | €70,579 | -€926 | -1.3% |
| Operating profit (loss) | 9901 | €54,275 | €53,267 | -€1,008 | -1.9% |
| Financial charges | 65/66B | €6,818 | €9,125 | +€2,307 | +33.8% |
| Recurring financial charges | 65 | €6,818 | €9,125 | +€2,307 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €47,457 | €44,142 | -€3,315 | -7.0% |
| Income taxes | 67/77 | €9,663 | €11,223 | +€1,559 | +16.1% |
| Profit (loss) for the period | 9904 | €37,793 | €32,920 | -€4,874 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,793 | €32,920 | -€4,874 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.