JFV MANAGEMENT SERVICES: 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.
JFV MANAGEMENT SERVICES
Largest movements
- Receivables after one year -€26,009
no longer reported in 2025 (was €26,009)
- Cash -€23,290
down €23,290 (-9.9%), from €235,215 to €211,925
mainly Net result for the year (-€46,519) and Trade debts (-€3,252)
- Profit (loss) carried forward -€46,519
down €46,519 (-16.6%), from €280,689 to €234,170
- Trade debts -€3,252
down €3,252 (-61.8%), from €5,264 to €2,011
- Gross operating margin +€33,152
up €33,152 (+42.0%), from -€78,896 to -€45,743
- Purchases and services -€30,452
down €30,452 (-38.6%), from €78,896 to €48,443
- Turnover +€2,700
up €2,700, from €0 to €2,700
- Financial income -€911
down €911 (-100.0%), from €911 to €0
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 | €289,093 | €241,878 | -€47,215 | -16.3% |
| Fixed assets | 21/28 | €569 | €10 | -€559 | -98.2% |
| Tangible fixed assets | 22/27 | €569 | €10 | -€559 | -98.2% |
| Plant, machinery and equipment | 23 | €384 | €0 | -€384 | -100% |
| Furniture and vehicles | 24 | €186 | €10 | -€176 | -94.6% |
| Current assets | 29/58 | €288,524 | €241,868 | -€46,656 | -16.2% |
| Amounts receivable after more than one year | 29 | €26,009 | - | -€26,009 | |
| Other amounts receivable | 291 | €26,009 | - | -€26,009 | |
| Amounts receivable within one year | 40/41 | €27,300 | €29,943 | +€2,643 | +9.7% |
| Other amounts receivable | 41 | €27,300 | €29,943 | +€2,643 | +9.7% |
| Cash at bank and in hand | 54/58 | €235,215 | €211,925 | -€23,290 | -9.9% |
| Total equity and liabilities | 10/49 | €289,093 | €241,878 | -€47,215 | -16.3% |
| Equity | 10/15 | €283,439 | €236,920 | -€46,519 | -16.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280,689 | €234,170 | -€46,519 | -16.6% |
| Amounts payable | 17/49 | €5,654 | €4,958 | -€696 | -12.3% |
| Amounts payable within one year | 42/48 | €5,654 | €2,761 | -€2,893 | -51.2% |
| Trade debts | 44 | €5,264 | €2,011 | -€3,252 | -61.8% |
| Suppliers | 440/4 | €5,264 | €2,011 | -€3,252 | -61.8% |
| Taxes, remuneration and social security | 45 | €390 | €750 | +€360 | +92.1% |
| Taxes | 450/3 | €390 | €750 | +€360 | +92.1% |
| Accrued charges and deferred income | 492/3 | - | €2,197 | +€2,197 | |
| Turnover | 70 | €0 | €2,700 | +€2,700 | |
| Goods, raw materials, services and sundry goods | 60/61 | €78,896 | €48,443 | -€30,452 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €559 | -€155 | -21.7% |
| Gross operating margin | 9900 | -€78,896 | -€45,743 | +€33,152 | +42.0% |
| Operating profit (loss) | 9901 | -€79,610 | -€46,303 | +€33,308 | +41.8% |
| Financial income | 75/76B | €911 | €0 | -€911 | -100.0% |
| Recurring financial income | 75 | €911 | €0 | -€911 | -100.0% |
| Financial charges | 65/66B | €135 | €217 | +€82 | +60.4% |
| Recurring financial charges | 65 | €135 | €217 | +€82 | +60.4% |
| Profit (loss) for the period before taxes | 9903 | -€78,834 | -€46,519 | +€32,315 | +41.0% |
| Income taxes | 67/77 | €8 | - | -€8 | |
| Profit (loss) for the period | 9904 | -€78,843 | -€46,519 | +€32,323 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,843 | -€46,519 | +€32,323 | +41.0% |
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 20 October 2026 via checked.be.