JIVA: 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.
JIVA
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Tangible fixed assets -€20,584
down €20,584 (-9.5%), from €216,006 to €195,422
of which Furniture and vehicles: -€11,731
- Cash +€5,381
new in 2025: €5,381
mainly Net result for the year (+€30,121) and Depreciation (+€20,584)
- Deferred charges and accrued income +€5,145
new in 2025: €5,145
- Reserves +€29,321
up €29,321 (+26.2%), from €112,104 to €141,424
of which Distributable reserves: +€31,181
- Debts after one year -€20,486
down €20,486 (-15.9%), from €128,893 to €108,406
- Tax, wage and social debts +€8,630
new in 2025: €8,630
- Short-term financial debts -€7,371
no longer reported in 2025 (was €7,371)
- Other debts +€3,221
new in 2025: €3,221
- Depreciation +€7,473
up €7,473 (+57.0%), from €13,111 to €20,584
- Taxes -€2,801
down €2,801 (-18.5%), from €15,134 to €12,333
- Financial charges +€1,249
up €1,249 (+44.1%), from €2,834 to €4,083
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.
Derived cash bridge
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 | €289,221 | €306,298 | +€17,076 | +5.9% |
| Fixed assets | 21/28 | €222,006 | €201,422 | -€20,584 | -9.3% |
| Tangible fixed assets | 22/27 | €216,006 | €195,422 | -€20,584 | -9.5% |
| Land and buildings | 22 | €159,907 | €152,522 | -€7,385 | -4.6% |
| Plant, machinery and equipment | 23 | €3,134 | €2,361 | -€773 | -24.7% |
| Furniture and vehicles | 24 | €52,068 | €40,337 | -€11,731 | -22.5% |
| Other tangible fixed assets | 26 | €897 | €202 | -€695 | -77.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €67,216 | €104,876 | +€37,660 | +56.0% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €67,216 | €69,350 | +€2,134 | +3.2% |
| Trade receivables | 40 | €21,988 | €24,817 | +€2,829 | +12.9% |
| Other amounts receivable | 41 | €45,227 | €44,533 | -€694 | -1.5% |
| Cash at bank and in hand | 54/58 | - | €5,381 | +€5,381 | |
| Deferred charges and accrued income | 490/1 | - | €5,145 | +€5,145 | |
| Total equity and liabilities | 10/49 | €289,221 | €306,298 | +€17,076 | +5.9% |
| Equity | 10/15 | €118,304 | €147,624 | +€29,321 | +24.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,104 | €141,424 | +€29,321 | +26.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €110,244 | €141,424 | +€31,181 | +28.3% |
| Amounts payable | 17/49 | €170,918 | €158,673 | -€12,244 | -7.2% |
| Amounts payable after more than one year | 17 | €128,893 | €108,406 | -€20,486 | -15.9% |
| Financial debts | 170/4 | €128,893 | €108,406 | -€20,486 | -15.9% |
| Amounts payable within one year | 42/48 | €42,025 | €50,267 | +€8,242 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €19,943 | €20,486 | +€543 | +2.7% |
| Financial debts | 43 | €7,371 | - | -€7,371 | |
| Credit institutions | 430/8 | €7,371 | - | -€7,371 | |
| Trade debts | 44 | €14,710 | €17,930 | +€3,220 | +21.9% |
| Suppliers | 440/4 | €14,710 | €17,930 | +€3,220 | +21.9% |
| Taxes, remuneration and social security | 45 | - | €8,630 | +€8,630 | |
| Taxes | 450/3 | - | €8,630 | +€8,630 | |
| Other amounts payable | 47/48 | - | €3,221 | +€3,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,111 | €20,584 | +€7,473 | +57.0% |
| Other operating charges | 640/8 | €2,232 | €2,614 | +€382 | +17.1% |
| Gross operating margin | 9900 | €69,624 | €69,715 | +€91 | +0.1% |
| Operating profit (loss) | 9901 | €54,280 | €46,517 | -€7,764 | -14.3% |
| Financial income | 75/76B | €7 | €20 | +€13 | +187% |
| Recurring financial income | 75 | €7 | €20 | +€13 | +187% |
| Financial charges | 65/66B | €2,834 | €4,083 | +€1,249 | +44.1% |
| Recurring financial charges | 65 | €2,834 | €4,083 | +€1,249 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €51,454 | €42,454 | -€9,000 | -17.5% |
| Income taxes | 67/77 | €15,134 | €12,333 | -€2,801 | -18.5% |
| Profit (loss) for the period | 9904 | €36,320 | €30,121 | -€6,199 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,320 | €30,121 | -€6,199 | -17.1% |
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 14 October 2026 via checked.be.