JEVOLUTION: 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.
JEVOLUTION
Largest movements
- Cash +€19,696
up €19,696 (+40.6%), from €48,514 to €68,210
mainly Net result for the year (+€22,823) and Receivables within one year (+€8,317)
- Receivables within one year -€8,317
down €8,317 (-97.2%), from €8,556 to €239
of which Other amounts receivable: -€7,711
- Tangible fixed assets -€3,197
down €3,197 (-63.3%), from €5,050 to €1,854
- Tax, wage and social debts +€6,441
up €6,441 (+231.8%), from €2,779 to €9,219
- Reserves +€1,604
up €1,604 (+3.8%), from €42,027 to €43,631
of which Distributable reserves: +€1,604
- Gross operating margin +€10,660
up €10,660 (+42.9%), from €24,836 to €35,496
- Taxes +€4,947
up €4,947 (+115.5%), from €4,284 to €9,230
- Financial charges -€890
down €890 (-87.6%), from €1,016 to €126
of which Financial charges: -€895
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 | €62,120 | €70,303 | +€8,182 | +13.2% |
| Fixed assets | 21/28 | €5,050 | €1,854 | -€3,197 | -63.3% |
| Tangible fixed assets | 22/27 | €5,050 | €1,854 | -€3,197 | -63.3% |
| Plant, machinery and equipment | 23 | €5,050 | €1,854 | -€3,197 | -63.3% |
| Current assets | 29/58 | €57,070 | €68,449 | +€11,379 | +19.9% |
| Amounts receivable within one year | 40/41 | €8,556 | €239 | -€8,317 | -97.2% |
| Trade receivables | 40 | €606 | - | -€606 | |
| Other amounts receivable | 41 | €7,950 | €239 | -€7,711 | -97.0% |
| Cash at bank and in hand | 54/58 | €48,514 | €68,210 | +€19,696 | +40.6% |
| Total equity and liabilities | 10/49 | €62,120 | €70,303 | +€8,182 | +13.2% |
| Equity | 10/15 | €54,427 | €56,031 | +€1,604 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,027 | €43,631 | +€1,604 | +3.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,167 | €41,771 | +€1,604 | +4.0% |
| Amounts payable | 17/49 | €7,693 | €14,272 | +€6,579 | +85.5% |
| Amounts payable within one year | 42/48 | €7,693 | €14,272 | +€6,579 | +85.5% |
| Trade debts | 44 | €296 | €199 | -€97 | -32.7% |
| Suppliers | 440/4 | €296 | €199 | -€97 | -32.7% |
| Taxes, remuneration and social security | 45 | €2,779 | €9,219 | +€6,441 | +231.8% |
| Taxes | 450/3 | €2,779 | €9,219 | +€6,441 | +231.8% |
| Other amounts payable | 47/48 | €4,618 | €4,853 | +€234 | +5.1% |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €3,197 | -€183 | -5.4% |
| Other operating charges | 640/8 | €345 | €120 | -€225 | -65.2% |
| Gross operating margin | 9900 | €24,836 | €35,496 | +€10,660 | +42.9% |
| Operating profit (loss) | 9901 | €21,111 | €32,179 | +€11,068 | +52.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,016 | €126 | -€890 | -87.6% |
| Recurring financial charges | 65 | €1,015 | €121 | -€895 | -88.1% |
| Non-recurring financial charges | 66B | €1 | €5 | +€5 | +753.3% |
| Profit (loss) for the period before taxes | 9903 | €20,098 | €32,054 | +€11,956 | +59.5% |
| Income taxes | 67/77 | €4,284 | €9,230 | +€4,947 | +115.5% |
| Profit (loss) for the period | 9904 | €15,814 | €22,823 | +€7,009 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,814 | €22,823 | +€7,009 | +44.3% |
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 6 October 2026 via checked.be.