Jever: 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.
Jever
Largest movements
- Cash +€177,193
up €177,193 (+103.2%), from €171,681 to €348,874
mainly Receivables within one year (+€129,229) and Net result for the year (+€90,501)
- Receivables within one year -€129,229
down €129,229 (-96.4%), from €134,079 to €4,851
of which Trade receivables: -€134,070
- Reserves +€90,501
up €90,501 (+38.5%), from €234,941 to €325,442
- Trade debts -€30,046
down €30,046 (-71.0%), from €42,298 to €12,252
- Tax, wage and social debts -€8,523
down €8,523 (-32.7%), from €26,038 to €17,515
of which Taxes: -€8,523
- Gross operating margin -€71,426
down €71,426 (-36.7%), from €194,418 to €122,992
- Taxes -€18,313
down €18,313 (-42.1%), from €43,540 to €25,227
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 | €324,203 | €373,810 | +€49,607 | +15.3% |
| Fixed assets | 21/28 | €17,247 | €18,487 | +€1,240 | +7.2% |
| Tangible fixed assets | 22/27 | €17,247 | €18,487 | +€1,240 | +7.2% |
| Plant, machinery and equipment | 23 | €2,307 | €1,558 | -€749 | -32.5% |
| Furniture and vehicles | 24 | €2,242 | €5,965 | +€3,723 | +166.0% |
| Other tangible fixed assets | 26 | €12,698 | €10,964 | -€1,734 | -13.7% |
| Current assets | 29/58 | €306,956 | €355,323 | +€48,367 | +15.8% |
| Amounts receivable within one year | 40/41 | €134,079 | €4,851 | -€129,229 | -96.4% |
| Trade receivables | 40 | €134,075 | €5 | -€134,070 | -100.0% |
| Other amounts receivable | 41 | €4 | €4,845 | +€4,841 | +108779.6% |
| Cash at bank and in hand | 54/58 | €171,681 | €348,874 | +€177,193 | +103.2% |
| Deferred charges and accrued income | 490/1 | €1,196 | €1,599 | +€403 | +33.7% |
| Total equity and liabilities | 10/49 | €324,203 | €373,810 | +€49,607 | +15.3% |
| Equity | 10/15 | €253,541 | €344,042 | +€90,501 | +35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,941 | €325,442 | +€90,501 | +38.5% |
| Distributable reserves | 133 | €234,941 | €325,442 | +€90,501 | +38.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €70,662 | €29,768 | -€40,894 | -57.9% |
| Amounts payable within one year | 42/48 | €70,662 | €29,768 | -€40,894 | -57.9% |
| Trade debts | 44 | €42,298 | €12,252 | -€30,046 | -71.0% |
| Suppliers | 440/4 | €42,298 | €12,252 | -€30,046 | -71.0% |
| Taxes, remuneration and social security | 45 | €26,038 | €17,515 | -€8,523 | -32.7% |
| Taxes | 450/3 | €26,038 | €17,515 | -€8,523 | -32.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,325 | €0 | -€2,325 | -100.0% |
| Non-recurring operating income | 76A | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,686 | €6,329 | +€643 | +11.3% |
| Other operating charges | 640/8 | €387 | €935 | +€548 | +141.4% |
| Non-recurring operating charges | 66A | €413 | €0 | -€413 | -100.0% |
| Gross operating margin | 9900 | €194,418 | €122,992 | -€71,426 | -36.7% |
| Operating profit (loss) | 9901 | €187,932 | €115,728 | -€72,203 | -38.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2 | €0 | -€2 | -100.0% |
| Recurring financial charges | 65 | €2 | €0 | -€2 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €187,930 | €115,728 | -€72,201 | -38.4% |
| Income taxes | 67/77 | €43,540 | €25,227 | -€18,313 | -42.1% |
| Profit (loss) for the period | 9904 | €144,390 | €90,501 | -€53,888 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €144,390 | €90,501 | -€53,888 | -37.3% |
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 12 October 2026 via checked.be.