Jovemi-IT: 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.
Jovemi-IT
Largest movements
- Cash -€37,860
down €37,860 (-27.1%), from €139,955 to €102,095
mainly Contributions, distributions and other (-€135,936) and Investment in fixed assets (net) (-€3,447)
- Tangible fixed assets -€7,678
down €7,678 (-20.1%), from €38,279 to €30,601
of which Furniture and vehicles: -€10,076
- Reserves -€43,853
down €43,853 (-46.9%), from €93,427 to €49,575
- Profit (loss) carried forward -€38,842
down €38,842 (-42.2%), from €92,084 to €53,242
- Other debts +€34,029
up €34,029 (+2,326%), from €1,463 to €35,492
- Gross operating margin -€1,759
down €1,759 (-2.2%), from €81,281 to €79,522
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 | €214,903 | €168,115 | -€46,789 | -21.8% |
| Fixed assets | 21/28 | €38,279 | €30,601 | -€7,678 | -20.1% |
| Tangible fixed assets | 22/27 | €38,279 | €30,601 | -€7,678 | -20.1% |
| Land and buildings | 22 | - | €2,398 | +€2,398 | |
| Furniture and vehicles | 24 | €38,279 | €28,203 | -€10,076 | -26.3% |
| Current assets | 29/58 | €176,625 | €137,514 | -€39,111 | -22.1% |
| Amounts receivable within one year | 40/41 | €16,260 | €14,822 | -€1,438 | -8.8% |
| Trade receivables | 40 | €16,009 | €14,822 | -€1,187 | -7.4% |
| Other amounts receivable | 41 | €250 | - | -€250 | |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,955 | €102,095 | -€37,860 | -27.1% |
| Deferred charges and accrued income | 490/1 | €410 | €596 | +€187 | +45.6% |
| Total equity and liabilities | 10/49 | €214,903 | €168,115 | -€46,789 | -21.8% |
| Equity | 10/15 | €204,111 | €121,417 | -€82,694 | -40.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,427 | €49,575 | -€43,853 | -46.9% |
| Distributable reserves | 133 | €93,427 | €49,575 | -€43,853 | -46.9% |
| Profit (loss) carried forward | 14 | €92,084 | €53,242 | -€38,842 | -42.2% |
| Amounts payable | 17/49 | €10,792 | €46,698 | +€35,905 | +333% |
| Amounts payable within one year | 42/48 | €10,792 | €46,698 | +€35,905 | +333% |
| Trade debts | 44 | €1,434 | €2,385 | +€951 | +66.3% |
| Suppliers | 440/4 | €1,434 | €2,385 | +€951 | +66.3% |
| Taxes, remuneration and social security | 45 | €7,895 | €8,821 | +€925 | +11.7% |
| Taxes | 450/3 | €7,895 | €8,821 | +€925 | +11.7% |
| Other amounts payable | 47/48 | €1,463 | €35,492 | +€34,029 | +2,326% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,851 | €11,125 | +€273 | +2.5% |
| Other operating charges | 640/8 | €894 | €856 | -€38 | -4.3% |
| Gross operating margin | 9900 | €81,281 | €79,522 | -€1,759 | -2.2% |
| Operating profit (loss) | 9901 | €69,536 | €67,541 | -€1,994 | -2.9% |
| Financial charges | 65/66B | €62 | €58 | -€4 | -6.8% |
| Recurring financial charges | 65 | €62 | €58 | -€4 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €69,474 | €67,484 | -€1,990 | -2.9% |
| Income taxes | 67/77 | €14,750 | €14,242 | -€508 | -3.4% |
| Profit (loss) for the period | 9904 | €54,724 | €53,242 | -€1,482 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,724 | €53,242 | -€1,482 | -2.7% |
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 16 October 2026 via checked.be.