JOLEVI: 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.
JOLEVI
Largest movements
- Tangible fixed assets +€29,620
new in 2025: €29,620
- Receivables within one year +€24,161
up €24,161 (+154.2%), from €15,669 to €39,830
of which Trade receivables: +€21,952
- Cash +€16,712
up €16,712 (+902.0%), from €1,853 to €18,565
mainly Other debts (+€44,941) and Net result for the year (+€21,559)
- Other debts +€44,941
up €44,941 (+25.6%), from €175,542 to €220,483
- Profit (loss) carried forward +€21,559
up €21,559 (+11.4%), from -€188,988 to -€167,429
- Tax, wage and social debts +€3,133
up €3,133 (+240.2%), from €1,305 to €4,437
- Gross operating margin +€42,298
up €42,298, from -€10,346 to €31,952
- Depreciation +€9,952
new in 2025: €9,952
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 | €17,522 | €88,015 | +€70,494 | +402.3% |
| Fixed assets | 21/28 | - | €29,620 | +€29,620 | |
| Tangible fixed assets | 22/27 | - | €29,620 | +€29,620 | |
| Furniture and vehicles | 24 | - | €29,620 | +€29,620 | |
| Current assets | 29/58 | €17,522 | €58,395 | +€40,873 | +233.3% |
| Amounts receivable within one year | 40/41 | €15,669 | €39,830 | +€24,161 | +154.2% |
| Trade receivables | 40 | €8,294 | €30,246 | +€21,952 | +264.7% |
| Other amounts receivable | 41 | €7,375 | €9,584 | +€2,209 | +30.0% |
| Cash at bank and in hand | 54/58 | €1,853 | €18,565 | +€16,712 | +902.0% |
| Total equity and liabilities | 10/49 | €17,522 | €88,015 | +€70,494 | +402.3% |
| Equity | 10/15 | -€163,988 | -€142,429 | +€21,559 | +13.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188,988 | -€167,429 | +€21,559 | +11.4% |
| Amounts payable | 17/49 | €181,509 | €230,444 | +€48,935 | +27.0% |
| Amounts payable within one year | 42/48 | €181,509 | €230,444 | +€48,935 | +27.0% |
| Trade debts | 44 | €4,663 | €5,524 | +€861 | +18.5% |
| Suppliers | 440/4 | €4,663 | €5,524 | +€861 | +18.5% |
| Taxes, remuneration and social security | 45 | €1,305 | €4,437 | +€3,133 | +240.2% |
| Taxes | 450/3 | €1,305 | €4,437 | +€3,133 | +240.2% |
| Other amounts payable | 47/48 | €175,542 | €220,483 | +€44,941 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,952 | +€9,952 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€10,346 | €31,952 | +€42,298 | |
| Operating profit (loss) | 9901 | -€10,733 | €21,601 | +€32,334 | |
| Financial charges | 65/66B | €45 | €42 | -€3 | -6.4% |
| Recurring financial charges | 65 | €45 | €42 | -€3 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,778 | €21,559 | +€32,337 | |
| Profit (loss) for the period | 9904 | -€10,778 | €21,559 | +€32,337 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,778 | €21,559 | +€32,337 |
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 6 October 2026 via checked.be.