Jevi: 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.
Jevi
Largest movements
- Cash +€200,764
up €200,764 (+107.4%), from €186,984 to €387,748
mainly Net result for the year (+€164,491) and Depreciation (+€116,001)
- Tangible fixed assets -€108,854
down €108,854 (-5.4%), from €2.0m to €1.9m
- Receivables within one year -€62,775
down €62,775 (-40.1%), from €156,734 to €93,958
of which Trade receivables: -€75,192
- Reserves +€113,901
up €113,901 (+5.8%), from €2.0m to €2.1m
- Debts after one year -€83,557
down €83,557 (-9.3%), from €897,394 to €813,837
- Financial charges -€10,144
down €10,144 (-12.8%), from €79,528 to €69,384
- Taxes +€7,719
up €7,719 (+11.1%), from €69,403 to €77,123
- Gross operating margin +€5,381
up €5,381 (+1.2%), from €434,991 to €440,372
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 | €4,398,917 | €4,427,906 | +€28,989 | +0.7% |
| Fixed assets | 21/28 | €4,054,440 | €3,945,585 | -€108,854 | -2.7% |
| Tangible fixed assets | 22/27 | €2,008,036 | €1,899,181 | -€108,854 | -5.4% |
| Land and buildings | 22 | €2,008,036 | €1,899,181 | -€108,854 | -5.4% |
| Financial fixed assets | 28 | €2,046,404 | €2,046,404 | = | 0.0% |
| Current assets | 29/58 | €344,478 | €482,320 | +€137,843 | +40.0% |
| Amounts receivable within one year | 40/41 | €156,734 | €93,958 | -€62,775 | -40.1% |
| Trade receivables | 40 | €156,729 | €81,537 | -€75,192 | -48.0% |
| Other amounts receivable | 41 | €5 | €12,422 | +€12,416 | +243938.7% |
| Cash at bank and in hand | 54/58 | €186,984 | €387,748 | +€200,764 | +107.4% |
| Deferred charges and accrued income | 490/1 | €760 | €614 | -€146 | -19.2% |
| Total equity and liabilities | 10/49 | €4,398,917 | €4,427,906 | +€28,989 | +0.7% |
| Equity | 10/15 | €2,876,332 | €2,990,233 | +€113,901 | +4.0% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Reserves | 13 | €1,976,332 | €2,090,233 | +€113,901 | +5.8% |
| Distributable reserves | 133 | €1,976,332 | €2,090,233 | +€113,901 | +5.8% |
| Amounts payable | 17/49 | €1,522,585 | €1,437,673 | -€84,912 | -5.6% |
| Amounts payable after more than one year | 17 | €897,394 | €813,837 | -€83,557 | -9.3% |
| Financial debts | 170/4 | €897,394 | €813,837 | -€83,557 | -9.3% |
| Amounts payable within one year | 42/48 | €603,695 | €601,513 | -€2,181 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €82,038 | €83,557 | +€1,519 | +1.9% |
| Trade debts | 44 | €3,814 | €4,165 | +€351 | +9.2% |
| Suppliers | 440/4 | €3,814 | €4,165 | +€351 | +9.2% |
| Taxes, remuneration and social security | 45 | €31,191 | €17,526 | -€13,665 | -43.8% |
| Taxes | 450/3 | €31,191 | €17,526 | -€13,665 | -43.8% |
| Other amounts payable | 47/48 | €486,652 | €496,265 | +€9,614 | +2.0% |
| Accrued charges and deferred income | 492/3 | €21,497 | €22,322 | +€826 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,527 | €116,001 | +€1,474 | +1.3% |
| Other operating charges | 640/8 | €11,978 | €13,373 | +€1,395 | +11.6% |
| Gross operating margin | 9900 | €434,991 | €440,372 | +€5,381 | +1.2% |
| Operating profit (loss) | 9901 | €308,485 | €310,998 | +€2,512 | +0.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €79,528 | €69,384 | -€10,144 | -12.8% |
| Recurring financial charges | 65 | €79,528 | €69,384 | -€10,144 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €228,958 | €241,614 | +€12,656 | +5.5% |
| Income taxes | 67/77 | €69,403 | €77,123 | +€7,719 | +11.1% |
| Profit (loss) for the period | 9904 | €159,554 | €164,491 | +€4,937 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €159,554 | €164,491 | +€4,937 | +3.1% |
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.