JEVLO: 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.
JEVLO
Largest movements
- Stocks and contracts +€10,058
up €10,058 (+46.5%), from €21,629 to €31,687
- Receivables within one year -€6,826
down €6,826 (-41.7%), from €16,376 to €9,550
of which Trade receivables: -€8,189
- Deferred charges and accrued income +€973
new in 2025: €973
- Tangible fixed assets -€884
down €884 (-50.1%), from €1,765 to €881
of which Plant, machinery and equipment: -€1,116
- Other debts +€6,276
new in 2025: €6,276
- Trade debts -€5,148
down €5,148 (-55.7%), from €9,234 to €4,087
- Profit (loss) carried forward +€3,522
up €3,522 (+12.5%), from €28,188 to €31,710
- Tax, wage and social debts -€1,333
down €1,333 (-28.6%), from €4,655 to €3,322
- Gross operating margin +€3,752
up €3,752 (+39.4%), from €9,531 to €13,283
- Taxes +€257
up €257 (+13.6%), from €1,893 to €2,150
- Financial charges +€216
up €216 (+57.4%), from €375 to €591
- Depreciation +€206
up €206 (+15.9%), from €1,295 to €1,501
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 | €60,893 | €64,210 | +€3,317 | +5.4% |
| Fixed assets | 21/28 | €1,815 | €931 | -€884 | -48.7% |
| Tangible fixed assets | 22/27 | €1,765 | €881 | -€884 | -50.1% |
| Plant, machinery and equipment | 23 | €1,585 | €470 | -€1,116 | -70.4% |
| Furniture and vehicles | 24 | €179 | €411 | +€232 | +129.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €59,078 | €63,279 | +€4,201 | +7.1% |
| Stocks and contracts in progress | 3 | €21,629 | €31,687 | +€10,058 | +46.5% |
| Stocks | 30/36 | €21,629 | €31,687 | +€10,058 | +46.5% |
| Amounts receivable within one year | 40/41 | €16,376 | €9,550 | -€6,826 | -41.7% |
| Trade receivables | 40 | €16,376 | €8,188 | -€8,189 | -50.0% |
| Other amounts receivable | 41 | - | €1,363 | +€1,363 | |
| Cash at bank and in hand | 54/58 | €21,073 | €21,068 | -€4 | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €973 | +€973 | |
| Total equity and liabilities | 10/49 | €60,893 | €64,210 | +€3,317 | +5.4% |
| Equity | 10/15 | €47,004 | €50,526 | +€3,522 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €216 | €216 | = | 0.0% |
| Distributable reserves | 133 | €216 | €216 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,188 | €31,710 | +€3,522 | +12.5% |
| Amounts payable | 17/49 | €13,889 | €13,684 | -€205 | -1.5% |
| Amounts payable within one year | 42/48 | €13,889 | €13,684 | -€205 | -1.5% |
| Trade debts | 44 | €9,234 | €4,087 | -€5,148 | -55.7% |
| Suppliers | 440/4 | €9,234 | €4,087 | -€5,148 | -55.7% |
| Taxes, remuneration and social security | 45 | €4,655 | €3,322 | -€1,333 | -28.6% |
| Taxes | 450/3 | €4,655 | €3,322 | -€1,333 | -28.6% |
| Other amounts payable | 47/48 | - | €6,276 | +€6,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,295 | €1,501 | +€206 | +15.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,531 | €13,283 | +€3,752 | +39.4% |
| Operating profit (loss) | 9901 | €7,731 | €11,262 | +€3,531 | +45.7% |
| Financial charges | 65/66B | €375 | €591 | +€216 | +57.4% |
| Recurring financial charges | 65 | €375 | €591 | +€216 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €7,356 | €10,672 | +€3,316 | +45.1% |
| Income taxes | 67/77 | €1,893 | €2,150 | +€257 | +13.6% |
| Profit (loss) for the period | 9904 | €5,463 | €8,522 | +€3,059 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,463 | €8,522 | +€3,059 | +56.0% |
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 10 October 2026 via checked.be.