JOVI SCREEN: what changed
JOVI SCREEN
Largest movements
- Cash -€16,700
down €16,700 (-42.8%), from €39,036 to €22,335
mainly Receivables within one year (-€7,719) and Net result for the year (-€4,744)
- Receivables within one year +€7,719
up €7,719 (+488%), from €1,582 to €9,301
of which Trade receivables: +€8,238
- Tangible fixed assets -€1,267
down €1,267 (-25.7%), from €4,926 to €3,659
of which Plant, machinery and equipment: -€647
- Profit (loss) carried forward -€4,744
down €4,744 (-18.8%), from -€25,184 to -€29,928
- Trade debts -€4,520
down €4,520 (-74.5%), from €6,063 to €1,543
- Tax, wage and social debts -€726
down €726 (-8.7%), from €8,388 to €7,662
of which Remuneration and social security: -€1,976
- Gross operating margin +€10,515
up €10,515 (+19.9%), from €52,959 to €63,474
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,788 | €35,639 | -€10,149 | -22.2% |
| Fixed assets | 21/28 | €4,926 | €3,659 | -€1,267 | -25.7% |
| Tangible fixed assets | 22/27 | €4,926 | €3,659 | -€1,267 | -25.7% |
| Plant, machinery and equipment | 23 | €3,066 | €2,419 | -€647 | -21.1% |
| Furniture and vehicles | 24 | €1,859 | €1,240 | -€620 | -33.3% |
| Current assets | 29/58 | €40,863 | €31,980 | -€8,883 | -21.7% |
| Amounts receivable within one year | 40/41 | €1,582 | €9,301 | +€7,719 | +488% |
| Trade receivables | 40 | €1,033 | €9,271 | +€8,238 | +798% |
| Other amounts receivable | 41 | €549 | €30 | -€519 | -94.5% |
| Cash at bank and in hand | 54/58 | €39,036 | €22,335 | -€16,700 | -42.8% |
| Deferred charges and accrued income | 490/1 | €245 | €344 | +€99 | +40.2% |
| Total equity and liabilities | 10/49 | €45,788 | €35,639 | -€10,149 | -22.2% |
| Equity | 10/15 | €31,177 | €26,433 | -€4,744 | -15.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €35,901 | €35,901 | = | 0.0% |
| Distributable reserves | 133 | €35,901 | €35,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,184 | -€29,928 | -€4,744 | -18.8% |
| Amounts payable | 17/49 | €14,611 | €9,206 | -€5,406 | -37.0% |
| Amounts payable within one year | 42/48 | €14,611 | €9,206 | -€5,406 | -37.0% |
| Trade debts | 44 | €6,063 | €1,543 | -€4,520 | -74.5% |
| Suppliers | 440/4 | €6,063 | €1,543 | -€4,520 | -74.5% |
| Taxes, remuneration and social security | 45 | €8,388 | €7,662 | -€726 | -8.7% |
| Taxes | 450/3 | - | €1,250 | +€1,250 | |
| Remuneration and social security | 454/9 | €8,388 | €6,412 | -€1,976 | -23.6% |
| Other amounts payable | 47/48 | €160 | €0 | -€160 | -100% |
| Remuneration, social security and pensions | 62 | €66,828 | €66,446 | -€382 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | €1,267 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | €52,959 | €63,474 | +€10,515 | +19.9% |
| Operating profit (loss) | 9901 | -€15,136 | -€4,704 | +€10,432 | +68.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +15,900% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +15,900% |
| Financial charges | 65/66B | €59 | €41 | -€17 | -29.3% |
| Recurring financial charges | 65 | €59 | €41 | -€17 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,194 | -€4,744 | +€10,451 | +68.8% |
| Profit (loss) for the period | 9904 | -€15,194 | -€4,744 | +€10,451 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,194 | -€4,744 | +€10,451 | +68.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.