JEVO Advisory: 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.
JEVO Advisory
Largest movements
- Cash +€83,775
up €83,775 (+347.7%), from €24,095 to €107,870
mainly Net result for the year (+€68,380) and Receivables within one year (+€21,598)
- Receivables within one year -€21,598
down €21,598 (-54.4%), from €39,718 to €18,121
- Tangible fixed assets +€3,951
up €3,951 (+36.8%), from €10,733 to €14,684
of which Furniture and vehicles: +€3,951
- Deferred charges and accrued income +€2,114
up €2,114 (+362.1%), from €584 to €2,698
- Reserves +€66,714
up €66,714 (+221.4%), from €30,133 to €96,847
- Tax, wage and social debts +€1,662
up €1,662 (+19.5%), from €8,518 to €10,180
- Gross operating margin +€46,487
up €46,487 (+104.0%), from €44,698 to €91,185
- Taxes +€9,903
up €9,903 (+116.3%), from €8,514 to €18,418
- Depreciation -€2,287
down €2,287 (-78.8%), from €2,902 to €615
- Financial charges +€2,169
up €2,169 (+146.3%), from €1,483 to €3,652
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 | €75,130 | €143,373 | +€68,243 | +90.8% |
| Fixed assets | 21/28 | €10,733 | €14,684 | +€3,951 | +36.8% |
| Tangible fixed assets | 22/27 | €10,733 | €14,684 | +€3,951 | +36.8% |
| Furniture and vehicles | 24 | €1,483 | €5,434 | +€3,951 | +266.5% |
| Other tangible fixed assets | 26 | €9,250 | €9,250 | = | 0.0% |
| Current assets | 29/58 | €64,397 | €128,689 | +€64,292 | +99.8% |
| Amounts receivable within one year | 40/41 | €39,718 | €18,121 | -€21,598 | -54.4% |
| Trade receivables | 40 | €39,718 | €18,121 | -€21,598 | -54.4% |
| Cash at bank and in hand | 54/58 | €24,095 | €107,870 | +€83,775 | +347.7% |
| Deferred charges and accrued income | 490/1 | €584 | €2,698 | +€2,114 | +362.1% |
| Total equity and liabilities | 10/49 | €75,130 | €143,373 | +€68,243 | +90.8% |
| Equity | 10/15 | €40,133 | €106,847 | +€66,714 | +166.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,133 | €96,847 | +€66,714 | +221.4% |
| Distributable reserves | 133 | €30,133 | €96,847 | +€66,714 | +221.4% |
| Amounts payable | 17/49 | €34,997 | €36,525 | +€1,529 | +4.4% |
| Amounts payable within one year | 42/48 | €34,997 | €36,236 | +€1,239 | +3.5% |
| Trade debts | 44 | €3,962 | €2,542 | -€1,420 | -35.8% |
| Suppliers | 440/4 | €3,962 | €2,542 | -€1,420 | -35.8% |
| Taxes, remuneration and social security | 45 | €8,518 | €10,180 | +€1,662 | +19.5% |
| Taxes | 450/3 | €8,518 | €10,180 | +€1,662 | +19.5% |
| Other amounts payable | 47/48 | €22,517 | €23,514 | +€997 | +4.4% |
| Accrued charges and deferred income | 492/3 | - | €289 | +€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,902 | €615 | -€2,287 | -78.8% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €44,698 | €91,185 | +€46,487 | +104.0% |
| Operating profit (loss) | 9901 | €41,796 | €90,450 | +€48,654 | +116.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +500.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +500.0% |
| Financial charges | 65/66B | €1,483 | €3,652 | +€2,169 | +146.3% |
| Recurring financial charges | 65 | €1,483 | €3,652 | +€2,169 | +146.3% |
| Profit (loss) for the period before taxes | 9903 | €40,313 | €86,798 | +€46,484 | +115.3% |
| Income taxes | 67/77 | €8,514 | €18,418 | +€9,903 | +116.3% |
| Profit (loss) for the period | 9904 | €31,799 | €68,380 | +€36,581 | +115.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,799 | €68,380 | +€36,581 | +115.0% |
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 3 October 2026 via checked.be.