JIVA CONSULT: what changed
What changed
JIVA CONSULT
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€346,626
2024 · €422,920-€76,293
Equity
€1.3m
2024 · €1.7m-€359,206
Cash
€21,945
2024 · €17,150+€4,796
Balance sheet total
€2.7m
2024 · €3.2m-€522,250
Largest movements
Assets
- Tangible fixed assets -€402,464
down €402,464 (-14.0%), from €2.9m to €2.5m
of which Land and buildings: -€463,211
- Receivables within one year -€72,082
down €72,082 (-29.5%), from €244,007 to €171,926
of which Other amounts receivable: -€39,982
- Current investments -€50,099
down €50,099 (-99.0%), from €50,612 to €513
Equity and liabilities
- Profit (loss) carried forward -€230,736
down €230,736 (-99.7%), from €231,451 to €715
- Debts after one year -€185,424
down €185,424 (-21.3%), from €872,049 to €686,624
- Reserves -€128,470
down €128,470 (-9.2%), from €1.4m to €1.3m
of which Distributable reserves: -€78,383
- Short-term financial debts -€105,920
down €105,920 (-28.7%), from €369,457 to €263,537
of which Credit institutions: -€105,920
- Tax, wage and social debts +€102,891
up €102,891 (+160%), from €64,110 to €167,002
Income statement
- Gross operating margin -€52,895
down €52,895 (-6.3%), from €846,009 to €793,113
- Financial income -€15,584
down €15,584 (-73.2%), from €21,291 to €5,707
- Depreciation +€8,484
up €8,484 (+4.2%), from €200,264 to €208,748
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€422,920
Gross operating margin
-€52,895
Depreciation
-€8,484
Other operating charges
+€689
Financial income
-€15,584
Financial charges
-€1,852
Taxes
+€1,833
Result 2025
€346,626
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€771,022
Investment
+€243,814
Financing
-€1.0m
Cash 2024
€17,150
From operations (derived)
+€771,022
Net result for the year
+€346,626
Depreciation
+€208,748
Receivables within one year
+€72,082
Deferred charges and accrued income
+€2,402
Trade debts
-€6,696
Tax, wage and social debts
+€102,891
Other debts
+€44,969
Investment (derived)
+€243,814
Investment in fixed assets (net)
+€193,715
Current investments
+€50,099
Financing
-€1.0m
Debts after one year
-€185,424
Current portion of long-term debt
-€12,864
Short-term financial debts
-€105,920
Contributions, distributions and other
-€705,833
Cash 2025
€21,945
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,197,725 | €2,675,475 | -€522,250 | -16.3% |
| Fixed assets | 21/28 | €2,882,140 | €2,479,677 | -€402,464 | -14.0% |
| Tangible fixed assets | 22/27 | €2,881,240 | €2,478,777 | -€402,464 | -14.0% |
| Land and buildings | 22 | €2,774,940 | €2,311,729 | -€463,211 | -16.7% |
| Plant, machinery and equipment | 23 | €10,346 | €7,076 | -€3,269 | -31.6% |
| Furniture and vehicles | 24 | €95,955 | €159,971 | +€64,017 | +66.7% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €315,585 | €195,798 | -€119,787 | -38.0% |
| Amounts receivable within one year | 40/41 | €244,007 | €171,926 | -€72,082 | -29.5% |
| Trade receivables | 40 | €45,475 | €13,375 | -€32,100 | -70.6% |
| Other amounts receivable | 41 | €198,532 | €158,551 | -€39,982 | -20.1% |
| Current investments | 50/53 | €50,612 | €513 | -€50,099 | -99.0% |
| Cash at bank and in hand | 54/58 | €17,150 | €21,945 | +€4,796 | +28.0% |
| Deferred charges and accrued income | 490/1 | €3,816 | €1,414 | -€2,402 | -62.9% |
| Total equity and liabilities | 10/49 | €3,197,725 | €2,675,475 | -€522,250 | -16.3% |
| Equity | 10/15 | €1,650,571 | €1,291,365 | -€359,206 | -21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,400,520 | €1,272,050 | -€128,470 | -9.2% |
| Tax-exempt reserves | 132 | €113,237 | €63,150 | -€50,087 | -44.2% |
| Distributable reserves | 133 | €1,287,283 | €1,208,900 | -€78,383 | -6.1% |
| Profit (loss) carried forward | 14 | €231,451 | €715 | -€230,736 | -99.7% |
| Amounts payable | 17/49 | €1,547,154 | €1,384,110 | -€163,044 | -10.5% |
| Amounts payable after more than one year | 17 | €872,049 | €686,624 | -€185,424 | -21.3% |
| Financial debts | 170/4 | €872,049 | €686,624 | -€185,424 | -21.3% |
| Amounts payable within one year | 42/48 | €675,106 | €697,486 | +€22,380 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €177,471 | €164,608 | -€12,864 | -7.2% |
| Financial debts | 43 | €369,457 | €263,537 | -€105,920 | -28.7% |
| Credit institutions | 430/8 | €369,457 | €263,537 | -€105,920 | -28.7% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €61,829 | €55,133 | -€6,696 | -10.8% |
| Suppliers | 440/4 | €61,829 | €55,133 | -€6,696 | -10.8% |
| Taxes, remuneration and social security | 45 | €64,110 | €167,002 | +€102,891 | +160% |
| Taxes | 450/3 | €64,110 | €167,002 | +€102,891 | +160% |
| Other amounts payable | 47/48 | €2,237 | €47,206 | +€44,969 | +2,010% |
| Non-recurring operating income | 76A | €0 | €219,589 | +€219,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,264 | €208,748 | +€8,484 | +4.2% |
| Other operating charges | 640/8 | €7,836 | €7,147 | -€689 | -8.8% |
| Gross operating margin | 9900 | €846,009 | €793,113 | -€52,895 | -6.3% |
| Operating profit (loss) | 9901 | €637,908 | €577,218 | -€60,691 | -9.5% |
| Financial income | 75/76B | €21,291 | €5,707 | -€15,584 | -73.2% |
| Recurring financial income | 75 | €21,291 | €5,707 | -€15,584 | -73.2% |
| Financial charges | 65/66B | €39,123 | €40,975 | +€1,852 | +4.7% |
| Recurring financial charges | 65 | €39,123 | €40,975 | +€1,852 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €620,076 | €541,949 | -€78,126 | -12.6% |
| Income taxes | 67/77 | €197,156 | €195,323 | -€1,833 | -0.9% |
| Profit (loss) for the period | 9904 | €422,920 | €346,626 | -€76,293 | -18.0% |
| Transfer from tax-exempt reserves | 789 | €34,113 | €50,087 | +€15,975 | +46.8% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €457,032 | €396,714 | -€60,318 | -13.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.