J.A.V. Services: 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.
J.A.V. Services
Largest movements
- Tangible fixed assets +€27,440
up €27,440 (+116.0%), from €23,658 to €51,098
of which Furniture and vehicles: +€34,496
- Financial fixed assets -€10,000
down €10,000 (-72.7%), from €13,750 to €3,750
- Receivables within one year -€4,833
down €4,833 (-23.4%), from €20,638 to €15,805
of which Other amounts receivable: -€3,640
- Cash +€2,881
up €2,881 (+95.5%), from €3,017 to €5,899
mainly Depreciation (+€17,453) and Debts after one year (+€10,818)
- Debts after one year +€10,818
new in 2025: €10,818
- Current portion of long-term debt +€8,224
new in 2025: €8,224
- Other debts +€7,734
up €7,734 (+117.9%), from €6,558 to €14,292
- Tax, wage and social debts -€7,726
down €7,726 (-54.1%), from €14,268 to €6,542
- Trade debts -€3,185
down €3,185 (-57.8%), from €5,511 to €2,326
- Gross operating margin -€13,276
down €13,276 (-36.8%), from €36,111 to €22,835
- Depreciation +€5,062
up €5,062 (+40.9%), from €12,391 to €17,453
- Taxes -€3,964
down €3,964 (-76.5%), from €5,180 to €1,216
- Financial charges +€2,266
up €2,266 (+695.4%), from €326 to €2,592
- Other operating charges +€432
up €432 (+79.1%), from €546 to €979
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 | €61,164 | €77,367 | +€16,203 | +26.5% |
| Fixed assets | 21/28 | €37,408 | €54,848 | +€17,440 | +46.6% |
| Tangible fixed assets | 22/27 | €23,658 | €51,098 | +€27,440 | +116.0% |
| Plant, machinery and equipment | 23 | €10,554 | €3,499 | -€7,055 | -66.8% |
| Furniture and vehicles | 24 | €13,104 | €47,599 | +€34,496 | +263.3% |
| Financial fixed assets | 28 | €13,750 | €3,750 | -€10,000 | -72.7% |
| Current assets | 29/58 | €23,756 | €22,519 | -€1,237 | -5.2% |
| Amounts receivable within one year | 40/41 | €20,638 | €15,805 | -€4,833 | -23.4% |
| Trade receivables | 40 | €16,998 | €15,805 | -€1,192 | -7.0% |
| Other amounts receivable | 41 | €3,640 | - | -€3,640 | |
| Cash at bank and in hand | 54/58 | €3,017 | €5,899 | +€2,881 | +95.5% |
| Deferred charges and accrued income | 490/1 | €101 | €815 | +€714 | +708.4% |
| Total equity and liabilities | 10/49 | €61,164 | €77,367 | +€16,203 | +26.5% |
| Equity | 10/15 | €34,828 | €35,164 | +€336 | +1.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,828 | €32,164 | +€336 | +1.1% |
| Amounts payable | 17/49 | €26,336 | €42,203 | +€15,867 | +60.2% |
| Amounts payable after more than one year | 17 | - | €10,818 | +€10,818 | |
| Financial debts | 170/4 | - | €10,818 | +€10,818 | |
| Amounts payable within one year | 42/48 | €26,336 | €31,385 | +€5,049 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,224 | +€8,224 | |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €5,511 | €2,326 | -€3,185 | -57.8% |
| Suppliers | 440/4 | €5,511 | €2,326 | -€3,185 | -57.8% |
| Taxes, remuneration and social security | 45 | €14,268 | €6,542 | -€7,726 | -54.1% |
| Taxes | 450/3 | €14,268 | €6,542 | -€7,726 | -54.1% |
| Other amounts payable | 47/48 | €6,558 | €14,292 | +€7,734 | +117.9% |
| Non-recurring operating income | 76A | - | €818 | +€818 | |
| Remuneration, social security and pensions | 62 | - | €259 | +€259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,391 | €17,453 | +€5,062 | +40.9% |
| Other operating charges | 640/8 | €546 | €979 | +€432 | +79.1% |
| Gross operating margin | 9900 | €36,111 | €22,835 | -€13,276 | -36.8% |
| Operating profit (loss) | 9901 | €23,174 | €4,144 | -€19,029 | -82.1% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €326 | €2,592 | +€2,266 | +695.4% |
| Recurring financial charges | 65 | €326 | €2,592 | +€2,266 | +695.4% |
| Profit (loss) for the period before taxes | 9903 | €22,887 | €1,552 | -€21,335 | -93.2% |
| Income taxes | 67/77 | €5,180 | €1,216 | -€3,964 | -76.5% |
| Profit (loss) for the period | 9904 | €17,707 | €336 | -€17,371 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,707 | €336 | -€17,371 | -98.1% |
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.