JEVE: 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.
JEVE
Largest movements
- Receivables within one year +€21,670
up €21,670 (+15.3%), from €141,204 to €162,875
of which Other amounts receivable: +€50,373
- Other debts +€19,878
up €19,878 (+23.7%), from €83,736 to €103,614
- Profit (loss) carried forward +€16,026
up €16,026 (+35.9%), from €44,697 to €60,723
- Current portion of long-term debt -€10,835
down €10,835 (-87.5%), from €12,383 to €1,548
- Trade debts -€6,967
down €6,967 (-68.7%), from €10,139 to €3,172
- Gross operating margin -€43,263
down €43,263 (-61.8%), from €69,951 to €26,689
- Taxes -€11,190
down €11,190 (-69.2%), from €16,178 to €4,988
- Financial income +€4,796
up €4,796 (+286.3%), from €1,675 to €6,471
- Other operating charges -€3,129
down €3,129 (-78.9%), from €3,966 to €837
- Financial charges +€2,802
up €2,802 (+32.9%), from €8,507 to €11,309
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,673 | €200,025 | +€20,351 | +11.3% |
| Fixed assets | 21/28 | €30,000 | €30,000 | = | 0.0% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €149,673 | €170,025 | +€20,351 | +13.6% |
| Amounts receivable after more than one year | 29 | €7,150 | €7,150 | = | 0.0% |
| Trade receivables | 290 | €7,150 | €0 | -€7,150 | -100.0% |
| Other amounts receivable | 291 | - | €7,150 | +€7,150 | |
| Amounts receivable within one year | 40/41 | €141,204 | €162,875 | +€21,670 | +15.3% |
| Trade receivables | 40 | €28,702 | €0 | -€28,702 | -100.0% |
| Other amounts receivable | 41 | €112,502 | €162,875 | +€50,373 | +44.8% |
| Deferred charges and accrued income | 490/1 | €1,319 | €0 | -€1,319 | -100.0% |
| Total equity and liabilities | 10/49 | €179,673 | €200,025 | +€20,351 | +11.3% |
| Equity | 10/15 | €49,697 | €65,723 | +€16,026 | +32.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,697 | €60,723 | +€16,026 | +35.9% |
| Amounts payable | 17/49 | €129,976 | €134,301 | +€4,325 | +3.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €128,326 | €132,413 | +€4,087 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €12,383 | €1,548 | -€10,835 | -87.5% |
| Financial debts | 43 | €2,191 | €3,733 | +€1,542 | +70.4% |
| Credit institutions | 430/8 | €2,191 | €3,733 | +€1,542 | +70.4% |
| Trade debts | 44 | €10,139 | €3,172 | -€6,967 | -68.7% |
| Suppliers | 440/4 | €10,139 | €3,172 | -€6,967 | -68.7% |
| Taxes, remuneration and social security | 45 | €19,877 | €20,346 | +€469 | +2.4% |
| Taxes | 450/3 | €17,877 | €20,346 | +€2,469 | +13.8% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | €83,736 | €103,614 | +€19,878 | +23.7% |
| Accrued charges and deferred income | 492/3 | €1,650 | €1,889 | +€238 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,966 | €837 | -€3,129 | -78.9% |
| Gross operating margin | 9900 | €69,951 | €26,689 | -€43,263 | -61.8% |
| Operating profit (loss) | 9901 | €65,985 | €25,851 | -€40,133 | -60.8% |
| Financial income | 75/76B | €1,675 | €6,471 | +€4,796 | +286.3% |
| Recurring financial income | 75 | €1,675 | €6,471 | +€4,796 | +286.3% |
| Financial charges | 65/66B | €8,507 | €11,309 | +€2,802 | +32.9% |
| Recurring financial charges | 65 | €8,507 | €11,309 | +€2,802 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €59,153 | €21,014 | -€38,139 | -64.5% |
| Income taxes | 67/77 | €16,178 | €4,988 | -€11,190 | -69.2% |
| Profit (loss) for the period | 9904 | €42,974 | €16,026 | -€26,948 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,974 | €16,026 | -€26,948 | -62.7% |
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 7 October 2026 via checked.be.