JIVYDA & CO: 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.
JIVYDA & CO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€50,950
down €50,950 (-54.5%), from €93,488 to €42,538
- Other debts +€28,266
up €28,266 (+67.1%), from €42,128 to €70,393
- Depreciation -€7,182
down €7,182 (-42.5%), from €16,892 to €9,710
- Gross operating margin +€2,322
up €2,322 (+6.5%), from €35,547 to €37,870
- Taxes +€1,998
up €1,998 (+92.6%), from €2,158 to €4,156
- Other operating charges +€1,828
up €1,828 (+28.6%), from €6,397 to €8,225
- Financial charges -€396
down €396 (-8.0%), from €4,923 to €4,527
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 | €1,732,815 | €1,734,930 | +€2,115 | +0.1% |
| Fixed assets | 21/28 | €1,595,132 | €1,590,740 | -€4,392 | -0.3% |
| Intangible fixed assets | 21 | €6,000 | - | -€6,000 | |
| Tangible fixed assets | 22/27 | €1,588,712 | €1,590,320 | +€1,608 | +0.1% |
| Land and buildings | 22 | €1,588,712 | €1,585,294 | -€3,418 | -0.2% |
| Plant, machinery and equipment | 23 | - | €5,026 | +€5,026 | |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €137,683 | €144,190 | +€6,507 | +4.7% |
| Amounts receivable after more than one year | 29 | €72,417 | €72,417 | = | 0.0% |
| Other amounts receivable | 291 | €72,417 | €72,417 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,387 | €16,387 | = | 0.0% |
| Trade receivables | 40 | €16,387 | €16,387 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,508 | €2,988 | -€519 | -14.8% |
| Deferred charges and accrued income | 490/1 | €45,373 | €52,398 | +€7,026 | +15.5% |
| Total equity and liabilities | 10/49 | €1,732,815 | €1,734,930 | +€2,115 | +0.1% |
| Equity | 10/15 | €1,517,174 | €1,528,426 | +€11,252 | +0.7% |
| Contributions | 10/11 | €1,137,619 | €1,137,619 | = | 0.0% |
| Reserves | 13 | €379,550 | €390,800 | +€11,250 | +3.0% |
| Non-distributable reserves | 130/1 | €325,000 | €325,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €325,000 | €325,000 | = | 0.0% |
| Distributable reserves | 133 | €54,550 | €65,800 | +€11,250 | +20.6% |
| Profit (loss) carried forward | 14 | €5 | €7 | +€2 | +42.2% |
| Amounts payable | 17/49 | €215,641 | €206,504 | -€9,137 | -4.2% |
| Amounts payable after more than one year | 17 | €93,488 | €42,538 | -€50,950 | -54.5% |
| Financial debts | 170/4 | €93,488 | €42,538 | -€50,950 | -54.5% |
| Amounts payable within one year | 42/48 | €122,154 | €163,966 | +€41,812 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €48,793 | €50,950 | +€2,157 | +4.4% |
| Trade debts | 44 | €30,269 | €37,818 | +€7,550 | +24.9% |
| Suppliers | 440/4 | €30,269 | €37,818 | +€7,550 | +24.9% |
| Taxes, remuneration and social security | 45 | €964 | €4,804 | +€3,840 | +398% |
| Taxes | 450/3 | €964 | €4,804 | +€3,840 | +398% |
| Other amounts payable | 47/48 | €42,128 | €70,393 | +€28,266 | +67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,892 | €9,710 | -€7,182 | -42.5% |
| Other operating charges | 640/8 | €6,397 | €8,225 | +€1,828 | +28.6% |
| Gross operating margin | 9900 | €35,547 | €37,870 | +€2,322 | +6.5% |
| Operating profit (loss) | 9901 | €12,259 | €19,935 | +€7,676 | +62.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,923 | €4,527 | -€396 | -8.0% |
| Recurring financial charges | 65 | €4,923 | €4,527 | -€396 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €7,336 | €15,408 | +€8,072 | +110% |
| Income taxes | 67/77 | €2,158 | €4,156 | +€1,998 | +92.6% |
| Profit (loss) for the period | 9904 | €5,178 | €11,252 | +€6,074 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €5,178 | €11,252 | +€6,074 | +117% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.