Jivé: 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.
Jivé
Largest movements
- Tangible fixed assets +€488,559
up €488,559 (+16.6%), from €2.9m to €3.4m
of which Leasing and similar rights: +€527,817
- Deferred charges and accrued income +€225,841
up €225,841 (+357.2%), from €63,222 to €289,063
- Receivables within one year +€123,348
up €123,348 (+10.9%), from €1.1m to €1.3m
of which Other amounts receivable: +€161,384
- Debts after one year +€331,162
up €331,162 (+16.1%), from €2.1m to €2.4m
of which Financial debts: +€331,162
- Tax, wage and social debts +€309,994
up €309,994 (+88.2%), from €351,643 to €661,638
of which Remuneration and social security: +€331,180
- Current portion of long-term debt +€186,258
up €186,258 (+23.1%), from €805,255 to €991,513
- Profit (loss) carried forward -€165,727
down €165,727 (-34.4%), from €482,431 to €316,704
- Trade debts +€136,237
up €136,237 (+34.0%), from €400,190 to €536,427
- Staff costs +€1.0m
up €1.0m (+30.6%), from €3.4m to €4.4m
- Gross operating margin +€949,983
up €949,983 (+21.6%), from €4.4m to €5.4m
- Depreciation +€198,986
up €198,986 (+28.8%), from €690,017 to €889,003
- Other operating charges -€82,753
down €82,753 (-72.3%), from €114,517 to €31,764
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 | €4,321,297 | €5,154,934 | +€833,637 | +19.3% |
| Fixed assets | 21/28 | €2,958,586 | €3,439,270 | +€480,683 | +16.2% |
| Intangible fixed assets | 21 | €17,882 | €10,006 | -€7,876 | -44.0% |
| Tangible fixed assets | 22/27 | €2,940,555 | €3,429,114 | +€488,559 | +16.6% |
| Land and buildings | 22 | €169,222 | €167,531 | -€1,691 | -1.0% |
| Furniture and vehicles | 24 | €43,170 | €7,645 | -€35,525 | -82.3% |
| Leasing and similar rights | 25 | €2,713,687 | €3,241,503 | +€527,817 | +19.5% |
| Other tangible fixed assets | 26 | €14,476 | €12,434 | -€2,042 | -14.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €1,362,710 | €1,715,664 | +€352,954 | +25.9% |
| Amounts receivable within one year | 40/41 | €1,131,468 | €1,254,815 | +€123,348 | +10.9% |
| Trade receivables | 40 | €1,120,333 | €1,082,297 | -€38,037 | -3.4% |
| Other amounts receivable | 41 | €11,134 | €172,519 | +€161,384 | +1449.4% |
| Cash at bank and in hand | 54/58 | €168,021 | €171,786 | +€3,765 | +2.2% |
| Deferred charges and accrued income | 490/1 | €63,222 | €289,063 | +€225,841 | +357.2% |
| Total equity and liabilities | 10/49 | €4,321,297 | €5,154,934 | +€833,637 | +19.3% |
| Equity | 10/15 | €522,491 | €356,764 | -€165,727 | -31.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,860 | €33,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,000 | €32,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €482,431 | €316,704 | -€165,727 | -34.4% |
| Amounts payable | 17/49 | €3,798,806 | €4,798,170 | +€999,364 | +26.3% |
| Amounts payable after more than one year | 17 | €2,058,088 | €2,389,251 | +€331,162 | +16.1% |
| Financial debts | 170/4 | €2,049,588 | €2,380,751 | +€331,162 | +16.2% |
| Other amounts payable | 178/9 | €8,500 | €8,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,740,717 | €2,408,920 | +€668,202 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €805,255 | €991,513 | +€186,258 | +23.1% |
| Trade debts | 44 | €400,190 | €536,427 | +€136,237 | +34.0% |
| Suppliers | 440/4 | €400,190 | €536,427 | +€136,237 | +34.0% |
| Taxes, remuneration and social security | 45 | €351,643 | €661,638 | +€309,994 | +88.2% |
| Taxes | 450/3 | €134,313 | €113,127 | -€21,186 | -15.8% |
| Remuneration and social security | 454/9 | €217,330 | €548,511 | +€331,180 | +152.4% |
| Other amounts payable | 47/48 | €183,630 | €219,342 | +€35,713 | +19.4% |
| Remuneration, social security and pensions | 62 | €3,360,000 | €4,387,774 | +€1.0m | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690,017 | €889,003 | +€198,986 | +28.8% |
| Other operating charges | 640/8 | €114,517 | €31,764 | -€82,753 | -72.3% |
| Gross operating margin | 9900 | €4,403,415 | €5,353,398 | +€949,983 | +21.6% |
| Operating profit (loss) | 9901 | €238,881 | €44,857 | -€194,024 | -81.2% |
| Financial income | 75/76B | €2 | €169 | +€167 | +8278.7% |
| Recurring financial income | 75 | €2 | €169 | +€167 | +8278.7% |
| Financial charges | 65/66B | €211,825 | €209,228 | -€2,597 | -1.2% |
| Recurring financial charges | 65 | €211,825 | €209,228 | -€2,597 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €27,058 | -€164,202 | -€191,260 | |
| Income taxes | 67/77 | €866 | €1,526 | +€660 | +76.3% |
| Profit (loss) for the period | 9904 | €26,193 | -€165,727 | -€191,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,193 | -€165,727 | -€191,920 |
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 30 September 2026 via checked.be.