JOVA CATERING: 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.
JOVA CATERING
Largest movements
- Tangible fixed assets -€6,541
down €6,541 (-5.6%), from €116,815 to €110,274
of which Land and buildings: -€6,172
- Stocks and contracts +€5,750
up €5,750 (+94.1%), from €6,112 to €11,862
- Cash +€2,610
up €2,610 (+15.5%), from €16,825 to €19,434
mainly Net result for the year (+€10,323) and Depreciation (+€9,605)
- Reserves +€10,323
up €10,323 (+71.0%), from €14,549 to €24,871
- Debts after one year -€5,583
down €5,583 (-9.1%), from €61,163 to €55,580
- Trade debts -€3,923
down €3,923 (-43.7%), from €8,967 to €5,044
- Tax, wage and social debts +€3,082
up €3,082, from €0 to €3,082
- Other debts -€2,047
down €2,047 (-6.6%), from €30,918 to €28,871
- Gross operating margin +€9,575
up €9,575 (+56.1%), from €17,078 to €26,654
- Taxes +€3,082
new in 2025: €3,082
- Depreciation -€648
down €648 (-6.3%), from €10,253 to €9,605
- Financial income +€295
up €295 (+211%), from €140 to €435
of which Non-recurring financial income: +€430
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 | €141,001 | €143,031 | +€2,031 | +1.4% |
| Fixed assets | 21/28 | €116,815 | €110,274 | -€6,541 | -5.6% |
| Tangible fixed assets | 22/27 | €116,815 | €110,274 | -€6,541 | -5.6% |
| Land and buildings | 22 | €109,299 | €103,128 | -€6,172 | -5.6% |
| Plant, machinery and equipment | 23 | €4,512 | €4,979 | +€467 | +10.4% |
| Furniture and vehicles | 24 | €1,780 | €1,249 | -€531 | -29.8% |
| Other tangible fixed assets | 26 | €1,223 | €918 | -€306 | -25.0% |
| Current assets | 29/58 | €24,186 | €32,757 | +€8,572 | +35.4% |
| Stocks and contracts in progress | 3 | €6,112 | €11,862 | +€5,750 | +94.1% |
| Stocks | 30/36 | €6,112 | €11,862 | +€5,750 | +94.1% |
| Amounts receivable within one year | 40/41 | €104 | €218 | +€113 | +109% |
| Trade receivables | 40 | €31 | €13 | -€18 | -58.4% |
| Other amounts receivable | 41 | €73 | €204 | +€132 | +180% |
| Cash at bank and in hand | 54/58 | €16,825 | €19,434 | +€2,610 | +15.5% |
| Deferred charges and accrued income | 490/1 | €1,145 | €1,244 | +€99 | +8.6% |
| Total equity and liabilities | 10/49 | €141,001 | €143,031 | +€2,031 | +1.4% |
| Equity | 10/15 | €34,549 | €44,871 | +€10,323 | +29.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,549 | €24,871 | +€10,323 | +71.0% |
| Distributable reserves | 133 | €14,549 | €24,871 | +€10,323 | +71.0% |
| Amounts payable | 17/49 | €106,452 | €98,160 | -€8,292 | -7.8% |
| Amounts payable after more than one year | 17 | €61,163 | €55,580 | -€5,583 | -9.1% |
| Financial debts | 170/4 | €61,163 | €55,580 | -€5,583 | -9.1% |
| Amounts payable within one year | 42/48 | €45,288 | €42,579 | -€2,709 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €5,404 | €5,583 | +€179 | +3.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,967 | €5,044 | -€3,923 | -43.7% |
| Suppliers | 440/4 | €8,967 | €5,044 | -€3,923 | -43.7% |
| Taxes, remuneration and social security | 45 | €0 | €3,082 | +€3,082 | |
| Taxes | 450/3 | €0 | €3,082 | +€3,082 | |
| Other amounts payable | 47/48 | €30,918 | €28,871 | -€2,047 | -6.6% |
| Non-recurring operating income | 76A | €224 | €36 | -€188 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,253 | €9,605 | -€648 | -6.3% |
| Other operating charges | 640/8 | €1,623 | €1,672 | +€49 | +3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,078 | €26,654 | +€9,575 | +56.1% |
| Operating profit (loss) | 9901 | €5,203 | €15,377 | +€10,174 | +196% |
| Financial income | 75/76B | €140 | €435 | +€295 | +211% |
| Recurring financial income | 75 | €140 | €5 | -€135 | -96.5% |
| Non-recurring financial income | 76B | - | €430 | +€430 | |
| Financial charges | 65/66B | €2,613 | €2,407 | -€206 | -7.9% |
| Recurring financial charges | 65 | €2,613 | €2,407 | -€206 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €2,729 | €13,404 | +€10,675 | +391% |
| Income taxes | 67/77 | - | €3,082 | +€3,082 | |
| Profit (loss) for the period | 9904 | €2,729 | €10,323 | +€7,593 | +278% |
| Profit (loss) for the period to be appropriated | 9905 | €2,729 | €10,323 | +€7,593 | +278% |
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 29 October 2026 via checked.be.