JEVCO: 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.
JEVCO
Largest movements
- Receivables within one year -€25,055
down €25,055 (-99.8%), from €25,108 to €52
of which Trade receivables: -€25,108
- Cash -€14,591
down €14,591 (-27.3%), from €53,408 to €38,817
- Profit (loss) carried forward -€33,665
down €33,665 (-89.6%), from €37,562 to €3,897
- Tax, wage and social debts -€12,966
down €12,966 (-98.9%), from €13,116 to €150
- Other debts +€11,077
up €11,077 (+49.3%), from €22,486 to €33,563
- Trade debts -€3,381
down €3,381 (-72.0%), from €4,699 to €1,318
- Gross operating margin -€65,406
down €65,406, from €57,786 to -€7,620
- Taxes -€9,487
no longer reported in 2025 (was €9,487)
- Depreciation +€1,015
up €1,015 (+153.8%), from €660 to €1,675
- Financial charges +€946
up €946 (+1232.9%), from €77 to €1,022
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,612 | €41,677 | -€38,935 | -48.3% |
| Fixed assets | 21/28 | €2,097 | €2,809 | +€711 | +33.9% |
| Tangible fixed assets | 22/27 | €2,097 | €2,809 | +€711 | +33.9% |
| Furniture and vehicles | 24 | €2,097 | €2,809 | +€711 | +33.9% |
| Current assets | 29/58 | €78,515 | €38,869 | -€39,646 | -50.5% |
| Amounts receivable within one year | 40/41 | €25,108 | €52 | -€25,055 | -99.8% |
| Trade receivables | 40 | €25,108 | €0 | -€25,108 | -100.0% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €53,408 | €38,817 | -€14,591 | -27.3% |
| Total equity and liabilities | 10/49 | €80,612 | €41,677 | -€38,935 | -48.3% |
| Equity | 10/15 | €39,562 | €5,897 | -€33,665 | -85.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,562 | €3,897 | -€33,665 | -89.6% |
| Amounts payable | 17/49 | €41,050 | €35,780 | -€5,270 | -12.8% |
| Amounts payable within one year | 42/48 | €40,300 | €35,030 | -€5,270 | -13.1% |
| Trade debts | 44 | €4,699 | €1,318 | -€3,381 | -72.0% |
| Suppliers | 440/4 | €4,699 | €1,318 | -€3,381 | -72.0% |
| Taxes, remuneration and social security | 45 | €13,116 | €150 | -€12,966 | -98.9% |
| Taxes | 450/3 | €13,116 | €150 | -€12,966 | -98.9% |
| Other amounts payable | 47/48 | €22,486 | €33,563 | +€11,077 | +49.3% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €1,675 | +€1,015 | +153.8% |
| Other operating charges | 640/8 | - | €0 | = | |
| Gross operating margin | 9900 | €57,786 | -€7,620 | -€65,406 | |
| Operating profit (loss) | 9901 | €57,126 | -€9,295 | -€66,421 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €77 | €1,022 | +€946 | +1232.9% |
| Recurring financial charges | 65 | €77 | €1,022 | +€946 | +1232.9% |
| Profit (loss) for the period before taxes | 9903 | €57,049 | -€10,318 | -€67,367 | |
| Income taxes | 67/77 | €9,487 | - | -€9,487 | |
| Profit (loss) for the period | 9904 | €47,562 | -€10,318 | -€57,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,562 | -€10,318 | -€57,880 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.