Jover: 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.
Jover
Largest movements
- Cash +€48,061
up €48,061 (+73.7%), from €65,214 to €113,275
mainly Depreciation (+€37,159) and Net result for the year (+€17,843)
- Tangible fixed assets -€21,312
down €21,312 (-2.9%), from €734,003 to €712,691
of which Land and buildings: -€13,170
- Reserves +€17,843
up €17,843 (+8.1%), from €221,131 to €238,974
of which Distributable reserves: +€17,843
- Gross operating margin -€6,913
down €6,913 (-8.4%), from €81,970 to €75,057
- Taxes -€3,730
down €3,730 (-32.7%), from €11,415 to €7,685
- Write-downs +€2,331
new in 2025: €2,331
- Financial income -€1,278
no longer reported in 2025 (was €1,278)
- Financial charges -€822
down €822 (-44.6%), from €1,844 to €1,022
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 | €828,369 | €848,078 | +€19,709 | +2.4% |
| Fixed assets | 21/28 | €734,003 | €712,691 | -€21,312 | -2.9% |
| Tangible fixed assets | 22/27 | €734,003 | €712,691 | -€21,312 | -2.9% |
| Land and buildings | 22 | €503,223 | €490,054 | -€13,170 | -2.6% |
| Plant, machinery and equipment | 23 | - | €727 | +€727 | |
| Other tangible fixed assets | 26 | €230,780 | €221,911 | -€8,869 | -3.8% |
| Current assets | 29/58 | €94,366 | €135,387 | +€41,021 | +43.5% |
| Amounts receivable within one year | 40/41 | €27,582 | €20,267 | -€7,315 | -26.5% |
| Trade receivables | 40 | €25,998 | €18,593 | -€7,405 | -28.5% |
| Other amounts receivable | 41 | €1,585 | €1,675 | +€90 | +5.7% |
| Cash at bank and in hand | 54/58 | €65,214 | €113,275 | +€48,061 | +73.7% |
| Deferred charges and accrued income | 490/1 | €1,570 | €1,845 | +€275 | +17.5% |
| Total equity and liabilities | 10/49 | €828,369 | €848,078 | +€19,709 | +2.4% |
| Equity | 10/15 | €826,500 | €844,343 | +€17,843 | +2.2% |
| Contributions | 10/11 | €61,504 | €61,504 | = | 0.0% |
| Capital | 10 | €61,504 | €61,504 | = | 0.0% |
| Issued capital | 100 | €61,504 | €61,504 | = | 0.0% |
| Reserves | 13 | €221,131 | €238,974 | +€17,843 | +8.1% |
| Non-distributable reserves | 130/1 | €46,852 | €46,852 | = | 0.0% |
| Legal reserve | 130 | €46,852 | €46,852 | = | 0.0% |
| Distributable reserves | 133 | €174,279 | €192,122 | +€17,843 | +10.2% |
| Profit (loss) carried forward | 14 | €543,865 | €543,865 | = | 0.0% |
| Amounts payable | 17/49 | €1,869 | €3,735 | +€1,866 | +99.8% |
| Amounts payable within one year | 42/48 | €1,869 | €3,735 | +€1,866 | +99.8% |
| Taxes, remuneration and social security | 45 | - | €775 | +€775 | |
| Taxes | 450/3 | - | €775 | +€775 | |
| Other amounts payable | 47/48 | €1,869 | €2,960 | +€1,091 | +58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,042 | €37,159 | +€118 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,331 | +€2,331 | |
| Other operating charges | 640/8 | €8,742 | €9,016 | +€274 | +3.1% |
| Gross operating margin | 9900 | €81,970 | €75,057 | -€6,913 | -8.4% |
| Operating profit (loss) | 9901 | €36,186 | €26,550 | -€9,636 | -26.6% |
| Financial income | 75/76B | €1,278 | - | -€1,278 | |
| Recurring financial income | 75 | €1,278 | - | -€1,278 | |
| Financial charges | 65/66B | €1,844 | €1,022 | -€822 | -44.6% |
| Recurring financial charges | 65 | €1,844 | €1,022 | -€822 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €35,620 | €25,528 | -€10,092 | -28.3% |
| Income taxes | 67/77 | €11,415 | €7,685 | -€3,730 | -32.7% |
| Profit (loss) for the period | 9904 | €24,205 | €17,843 | -€6,362 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,205 | €17,843 | -€6,362 | -26.3% |
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.