Jovanext: 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.
Jovanext
Largest movements
- Cash +€29,429
up €29,429 (+126.6%), from €23,254 to €52,683
mainly Net result for the year (+€51,968) and Accrued charges and deferred income (+€10,263)
- Receivables within one year +€29,277
up €29,277 (+279.2%), from €10,485 to €39,762
of which Other amounts receivable: +€30,910
- Reserves +€51,968
up €51,968 (+256.1%), from €20,293 to €72,261
- Trade debts -€13,351
down €13,351 (-95.2%), from €14,024 to €673
- Accrued charges and deferred income +€10,263
up €10,263 (+635.8%), from €1,614 to €11,877
- Tax, wage and social debts +€9,613
up €9,613 (+81.5%), from €11,799 to €21,412
of which Taxes: +€10,863
- Gross operating margin +€45,605
up €45,605 (+158.2%), from €28,827 to €74,432
- Taxes +€12,830
up €12,830 (+157.1%), from €8,169 to €20,999
- Depreciation +€1,930
up €1,930 (+472.4%), from €409 to €2,338
- Financial income +€1,491
up €1,491 (+2566.6%), from €58 to €1,549
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 | €51,731 | €110,223 | +€58,493 | +113.1% |
| Fixed assets | 21/28 | €17,992 | €17,778 | -€213 | -1.2% |
| Tangible fixed assets | 22/27 | €17,992 | €17,778 | -€213 | -1.2% |
| Plant, machinery and equipment | 23 | - | €1,875 | +€1,875 | |
| Furniture and vehicles | 24 | €17,992 | €15,904 | -€2,088 | -11.6% |
| Current assets | 29/58 | €33,739 | €92,445 | +€58,706 | +174.0% |
| Amounts receivable within one year | 40/41 | €10,485 | €39,762 | +€29,277 | +279.2% |
| Trade receivables | 40 | €2,598 | €965 | -€1,633 | -62.8% |
| Other amounts receivable | 41 | €7,887 | €38,797 | +€30,910 | +391.9% |
| Cash at bank and in hand | 54/58 | €23,254 | €52,683 | +€29,429 | +126.6% |
| Total equity and liabilities | 10/49 | €51,731 | €110,223 | +€58,493 | +113.1% |
| Equity | 10/15 | €24,293 | €76,261 | +€51,968 | +213.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,293 | €72,261 | +€51,968 | +256.1% |
| Distributable reserves | 133 | €20,293 | €72,261 | +€51,968 | +256.1% |
| Amounts payable | 17/49 | €27,438 | €33,963 | +€6,525 | +23.8% |
| Amounts payable within one year | 42/48 | €25,823 | €22,085 | -€3,738 | -14.5% |
| Trade debts | 44 | €14,024 | €673 | -€13,351 | -95.2% |
| Suppliers | 440/4 | €14,024 | €673 | -€13,351 | -95.2% |
| Taxes, remuneration and social security | 45 | €11,799 | €21,412 | +€9,613 | +81.5% |
| Taxes | 450/3 | €10,549 | €21,412 | +€10,863 | +103.0% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,614 | €11,877 | +€10,263 | +635.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €2,338 | +€1,930 | +472.4% |
| Other operating charges | 640/8 | - | €558 | +€558 | |
| Gross operating margin | 9900 | €28,827 | €74,432 | +€45,605 | +158.2% |
| Operating profit (loss) | 9901 | €28,418 | €71,535 | +€43,117 | +151.7% |
| Financial income | 75/76B | €58 | €1,549 | +€1,491 | +2566.6% |
| Recurring financial income | 75 | €58 | €1,549 | +€1,491 | +2566.6% |
| Financial charges | 65/66B | €14 | €117 | +€103 | +720.5% |
| Recurring financial charges | 65 | €14 | €117 | +€103 | +720.5% |
| Profit (loss) for the period before taxes | 9903 | €28,462 | €72,967 | +€44,504 | +156.4% |
| Income taxes | 67/77 | €8,169 | €20,999 | +€12,830 | +157.1% |
| Profit (loss) for the period | 9904 | €20,293 | €51,968 | +€31,674 | +156.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,293 | €51,968 | +€31,674 | +156.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.