Jiva Holding: 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 Holding
Largest movements
- Receivables within one year +€76,194
up €76,194 (+1,368%), from €5,571 to €81,765
of which Other amounts receivable: +€74,730
- Financial fixed assets +€50,000
up €50,000 (+4.2%), from €1.2m to €1.2m
- Profit (loss) carried forward +€262,932
up €262,932 (+30.2%), from €871,149 to €1.1m
- Debts after one year -€75,977
down €75,977 (-57.9%), from €131,129 to €55,152
- Other debts -€52,250
down €52,250 (-24.3%), from €215,000 to €162,750
- Gross operating margin -€115,181
down €115,181 (-24.2%), from €476,512 to €361,331
- Taxes -€32,930
down €32,930 (-28.1%), from €117,370 to €84,440
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 | €1,387,048 | €1,522,791 | +€135,744 | +9.8% |
| Fixed assets | 21/28 | €1,185,536 | €1,235,031 | +€49,495 | +4.2% |
| Tangible fixed assets | 22/27 | €1,524 | €1,018 | -€505 | -33.2% |
| Furniture and vehicles | 24 | €1,524 | €1,018 | -€505 | -33.2% |
| Financial fixed assets | 28 | €1,184,013 | €1,234,013 | +€50,000 | +4.2% |
| Current assets | 29/58 | €201,511 | €287,760 | +€86,249 | +42.8% |
| Amounts receivable within one year | 40/41 | €5,571 | €81,765 | +€76,194 | +1,368% |
| Trade receivables | 40 | - | €1,464 | +€1,464 | |
| Other amounts receivable | 41 | €5,571 | €80,301 | +€74,730 | +1,341% |
| Cash at bank and in hand | 54/58 | €195,940 | €205,995 | +€10,055 | +5.1% |
| Total equity and liabilities | 10/49 | €1,387,048 | €1,522,791 | +€135,744 | +9.8% |
| Equity | 10/15 | €893,149 | €1,156,081 | +€262,932 | +29.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €871,149 | €1,134,081 | +€262,932 | +30.2% |
| Amounts payable | 17/49 | €493,899 | €366,711 | -€127,188 | -25.8% |
| Amounts payable after more than one year | 17 | €131,129 | €55,152 | -€75,977 | -57.9% |
| Financial debts | 170/4 | €131,129 | €55,152 | -€75,977 | -57.9% |
| Amounts payable within one year | 42/48 | €362,770 | €308,199 | -€54,572 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €72,344 | €75,852 | +€3,508 | +4.8% |
| Trade debts | 44 | €7,612 | €3,532 | -€4,080 | -53.6% |
| Suppliers | 440/4 | €7,612 | €3,532 | -€4,080 | -53.6% |
| Taxes, remuneration and social security | 45 | €67,814 | €66,064 | -€1,750 | -2.6% |
| Taxes | 450/3 | €67,814 | €66,064 | -€1,750 | -2.6% |
| Other amounts payable | 47/48 | €215,000 | €162,750 | -€52,250 | -24.3% |
| Accrued charges and deferred income | 492/3 | - | €3,361 | +€3,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €505 | -€245 | -32.7% |
| Other operating charges | 640/8 | €1,035 | €2,517 | +€1,482 | +143% |
| Gross operating margin | 9900 | €476,512 | €361,331 | -€115,181 | -24.2% |
| Operating profit (loss) | 9901 | €474,727 | €358,309 | -€116,418 | -24.5% |
| Financial income | 75/76B | €254 | - | -€254 | |
| Recurring financial income | 75 | €254 | - | -€254 | |
| Financial charges | 65/66B | €14,365 | €10,937 | -€3,428 | -23.9% |
| Recurring financial charges | 65 | €14,365 | €10,937 | -€3,428 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €460,616 | €347,372 | -€113,244 | -24.6% |
| Income taxes | 67/77 | €117,370 | €84,440 | -€32,930 | -28.1% |
| Profit (loss) for the period | 9904 | €343,246 | €262,932 | -€80,314 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €343,246 | €262,932 | -€80,314 | -23.4% |
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 27 October 2026 via checked.be.