Buro-JVL: 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.
Buro-JVL
Largest movements
- Receivables within one year +€11,026
up €11,026 (+57.7%), from €19,125 to €30,150
of which Trade receivables: +€12,922
- Cash -€3,780
down €3,780 (-10.7%), from €35,340 to €31,561
mainly Receivables within one year (-€11,026) and Trade debts (-€439)
- Tangible fixed assets -€2,530
down €2,530 (-34.1%), from €7,424 to €4,894
of which Furniture and vehicles: -€1,901
- Other debts +€4,774
up €4,774 (+65.6%), from €7,279 to €12,053
- Gross operating margin -€5,248
down €5,248 (-53.7%), from €9,778 to €4,529
- Depreciation -€3,331
down €3,331 (-56.8%), from €5,861 to €2,530
- Financial charges -€583
down €583 (-35.3%), from €1,651 to €1,069
- Taxes -€240
down €240 (-39.7%), from €603 to €364
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 | €61,889 | €66,605 | +€4,716 | +7.6% |
| Fixed assets | 21/28 | €7,424 | €4,894 | -€2,530 | -34.1% |
| Tangible fixed assets | 22/27 | €7,424 | €4,894 | -€2,530 | -34.1% |
| Land and buildings | 22 | €2,352 | €1,723 | -€629 | -26.7% |
| Furniture and vehicles | 24 | €5,072 | €3,171 | -€1,901 | -37.5% |
| Current assets | 29/58 | €54,465 | €61,711 | +€7,246 | +13.3% |
| Amounts receivable within one year | 40/41 | €19,125 | €30,150 | +€11,026 | +57.7% |
| Trade receivables | 40 | €17,228 | €30,150 | +€12,922 | +75.0% |
| Other amounts receivable | 41 | €1,897 | - | -€1,897 | |
| Cash at bank and in hand | 54/58 | €35,340 | €31,561 | -€3,780 | -10.7% |
| Total equity and liabilities | 10/49 | €61,889 | €66,605 | +€4,716 | +7.6% |
| Equity | 10/15 | €47,173 | €47,220 | +€47 | +0.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €41,173 | €41,220 | +€47 | +0.1% |
| Distributable reserves | 133 | €41,173 | €41,220 | +€47 | +0.1% |
| Amounts payable | 17/49 | €14,716 | €19,385 | +€4,669 | +31.7% |
| Amounts payable within one year | 42/48 | €14,716 | €19,385 | +€4,669 | +31.7% |
| Trade debts | 44 | €2,069 | €1,630 | -€439 | -21.2% |
| Suppliers | 440/4 | €2,069 | €1,630 | -€439 | -21.2% |
| Taxes, remuneration and social security | 45 | €5,367 | €5,702 | +€334 | +6.2% |
| Taxes | 450/3 | €5,367 | €5,702 | +€334 | +6.2% |
| Other amounts payable | 47/48 | €7,279 | €12,053 | +€4,774 | +65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,861 | €2,530 | -€3,331 | -56.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,778 | €4,529 | -€5,248 | -53.7% |
| Operating profit (loss) | 9901 | €3,412 | €1,480 | -€1,932 | -56.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.7% |
| Financial charges | 65/66B | €1,651 | €1,069 | -€583 | -35.3% |
| Recurring financial charges | 65 | €1,651 | €1,069 | -€583 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €1,761 | €411 | -€1,350 | -76.7% |
| Income taxes | 67/77 | €603 | €364 | -€240 | -39.7% |
| Profit (loss) for the period | 9904 | €1,158 | €47 | -€1,111 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,158 | €47 | -€1,111 | -95.9% |
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 26 October 2026 via checked.be.