Jivana: 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.
Jivana
Largest movements
- Receivables within one year +€97,819
up €97,819 (+58,239%), from €168 to €97,987
of which Trade receivables: +€97,987
- Cash +€75,682
up €75,682 (+8,935%), from €847 to €76,529
mainly Net result for the year (+€168,097) and Other debts (+€49,127)
- Tangible fixed assets -€9,268
down €9,268 (-8.6%), from €108,268 to €99,001
of which Other tangible fixed assets: -€9,214
- Deferred charges and accrued income +€8,583
up €8,583 (+254%), from €3,383 to €11,965
- Profit (loss) carried forward +€93,097
up €93,097, from -€73,790 to €19,307
- Other debts +€49,127
up €49,127 (+31.0%), from €158,537 to €207,664
- Tax, wage and social debts +€35,860
new in 2025: €35,860
- Trade debts -€3,593
down €3,593 (-57.5%), from €6,243 to €2,651
- Gross operating margin +€223,376
up €223,376, from -€8,104 to €215,272
- Taxes +€29,893
new in 2025: €29,893
- Depreciation +€2,388
up €2,388 (+18.9%), from €12,622 to €15,010
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 | €112,666 | €285,482 | +€172,816 | +153% |
| Fixed assets | 21/28 | €108,268 | €99,001 | -€9,268 | -8.6% |
| Tangible fixed assets | 22/27 | €108,268 | €99,001 | -€9,268 | -8.6% |
| Land and buildings | 22 | €12,727 | €11,242 | -€1,485 | -11.7% |
| Plant, machinery and equipment | 23 | €4,066 | €5,498 | +€1,432 | +35.2% |
| Other tangible fixed assets | 26 | €91,475 | €82,261 | -€9,214 | -10.1% |
| Current assets | 29/58 | €4,397 | €186,481 | +€182,084 | +4,141% |
| Amounts receivable within one year | 40/41 | €168 | €97,987 | +€97,819 | +58,239% |
| Trade receivables | 40 | €0 | €97,987 | +€97,987 | |
| Other amounts receivable | 41 | €168 | €0 | -€168 | -100% |
| Cash at bank and in hand | 54/58 | €847 | €76,529 | +€75,682 | +8,935% |
| Deferred charges and accrued income | 490/1 | €3,383 | €11,965 | +€8,583 | +254% |
| Total equity and liabilities | 10/49 | €112,666 | €285,482 | +€172,816 | +153% |
| Equity | 10/15 | -€53,790 | €39,307 | +€93,097 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,790 | €19,307 | +€93,097 | |
| Amounts payable | 17/49 | €166,456 | €246,175 | +€79,719 | +47.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €164,843 | €246,175 | +€81,332 | +49.3% |
| Trade debts | 44 | €6,243 | €2,651 | -€3,593 | -57.5% |
| Suppliers | 440/4 | €6,243 | €2,651 | -€3,593 | -57.5% |
| Advances received on contracts in progress | 46 | €63 | €0 | -€63 | -100% |
| Taxes, remuneration and social security | 45 | - | €35,860 | +€35,860 | |
| Taxes | 450/3 | - | €35,860 | +€35,860 | |
| Other amounts payable | 47/48 | €158,537 | €207,664 | +€49,127 | +31.0% |
| Accrued charges and deferred income | 492/3 | €1,613 | €0 | -€1,613 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,622 | €15,010 | +€2,388 | +18.9% |
| Gross operating margin | 9900 | -€8,104 | €215,272 | +€223,376 | |
| Operating profit (loss) | 9901 | -€20,726 | €200,262 | +€220,988 | |
| Financial charges | 65/66B | €150 | €2,271 | +€2,121 | +1,415% |
| Recurring financial charges | 65 | €150 | €2,271 | +€2,121 | +1,415% |
| Profit (loss) for the period before taxes | 9903 | -€20,876 | €197,991 | +€218,867 | |
| Income taxes | 67/77 | - | €29,893 | +€29,893 | |
| Profit (loss) for the period | 9904 | -€20,876 | €168,097 | +€188,973 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,876 | €168,097 | +€188,973 |
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 17 October 2026 via checked.be.