JEVISSA: 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.
JEVISSA
Largest movements
- Receivables within one year -€1,883
down €1,883 (-57.5%), from €3,272 to €1,389
of which Trade receivables: -€2,210
- Cash +€1,278
up €1,278 (+49.1%), from €2,604 to €3,881
mainly Other debts (+€2,983) and Net result for the year (+€2,637)
- Tangible fixed assets -€390
down €390 (-37.7%), from €1,033 to €643
- Stocks and contracts +€219
up €219 (+5.6%), from €3,939 to €4,158
- Trade debts -€3,715
down €3,715 (-99.7%), from €3,726 to €11
- Other debts +€2,983
up €2,983 (+2.9%), from €101,763 to €104,746
- Tax, wage and social debts -€2,682
down €2,682 (-26.5%), from €10,131 to €7,449
of which Remuneration and social security: -€2,185
- Profit (loss) carried forward +€2,637
up €2,637 (+2.1%), from -€122,772 to -€120,135
- Gross operating margin -€4,877
down €4,877 (-9.9%), from €49,304 to €44,427
- Staff costs +€4,503
up €4,503 (+13.0%), from €34,614 to €39,117
- Financial charges +€1,250
up €1,250 (+817.7%), from €153 to €1,402
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 | €10,848 | €10,071 | -€776 | -7.2% |
| Fixed assets | 21/28 | €1,033 | €643 | -€390 | -37.7% |
| Tangible fixed assets | 22/27 | €1,033 | €643 | -€390 | -37.7% |
| Plant, machinery and equipment | 23 | €1,033 | €643 | -€390 | -37.7% |
| Current assets | 29/58 | €9,814 | €9,428 | -€386 | -3.9% |
| Stocks and contracts in progress | 3 | €3,939 | €4,158 | +€219 | +5.6% |
| Stocks | 30/36 | €3,939 | €4,158 | +€219 | +5.6% |
| Amounts receivable within one year | 40/41 | €3,272 | €1,389 | -€1,883 | -57.5% |
| Trade receivables | 40 | €2,814 | €605 | -€2,210 | -78.5% |
| Other amounts receivable | 41 | €458 | €784 | +€327 | +71.4% |
| Cash at bank and in hand | 54/58 | €2,604 | €3,881 | +€1,278 | +49.1% |
| Total equity and liabilities | 10/49 | €10,848 | €10,071 | -€776 | -7.2% |
| Equity | 10/15 | -€104,772 | -€102,135 | +€2,637 | +2.5% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,772 | -€120,135 | +€2,637 | +2.1% |
| Amounts payable | 17/49 | €115,620 | €112,206 | -€3,413 | -3.0% |
| Amounts payable within one year | 42/48 | €115,620 | €112,206 | -€3,413 | -3.0% |
| Trade debts | 44 | €3,726 | €11 | -€3,715 | -99.7% |
| Suppliers | 440/4 | €3,726 | €11 | -€3,715 | -99.7% |
| Taxes, remuneration and social security | 45 | €10,131 | €7,449 | -€2,682 | -26.5% |
| Taxes | 450/3 | €7,178 | €6,680 | -€498 | -6.9% |
| Remuneration and social security | 454/9 | €2,953 | €769 | -€2,185 | -74.0% |
| Other amounts payable | 47/48 | €101,763 | €104,746 | +€2,983 | +2.9% |
| Remuneration, social security and pensions | 62 | €34,614 | €39,117 | +€4,503 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €390 | = | 0.0% |
| Other operating charges | 640/8 | €602 | €881 | +€278 | +46.2% |
| Gross operating margin | 9900 | €49,304 | €44,427 | -€4,877 | -9.9% |
| Operating profit (loss) | 9901 | €13,698 | €4,040 | -€9,658 | -70.5% |
| Financial charges | 65/66B | €153 | €1,402 | +€1,250 | +817.7% |
| Recurring financial charges | 65 | €153 | €1,402 | +€1,250 | +817.7% |
| Profit (loss) for the period before taxes | 9903 | €13,545 | €2,637 | -€10,908 | -80.5% |
| Profit (loss) for the period | 9904 | €13,545 | €2,637 | -€10,908 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,545 | €2,637 | -€10,908 | -80.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.