JVA ENGINEERING & CONSULTING: 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.
JVA ENGINEERING & CONSULTING
Largest movements
- Receivables within one year -€73,942
down €73,942 (-76.1%), from €97,150 to €23,208
of which Other amounts receivable: -€85,547
- Tangible fixed assets -€29,339
down €29,339 (-34.1%), from €85,996 to €56,657
of which Furniture and vehicles: -€16,868
- Current investments +€8,996
up €8,996 (+101.1%), from €8,898 to €17,894
- Reserves -€113,610
down €113,610 (-25.7%), from €442,199 to €328,588
of which Distributable reserves: -€113,610
- Other debts +€42,854
up €42,854 (+627.3%), from €6,832 to €49,686
- Debts after one year -€33,273
down €33,273 (-59.2%), from €56,157 to €22,884
- Financial income -€3,853
down €3,853 (-100.0%), from €3,853 to €0
- Financial charges -€3,252
down €3,252 (-54.3%), from €5,990 to €2,738
- Taxes -€2,518
down €2,518 (-10.4%), from €24,264 to €21,746
- Other operating charges +€1,497
up €1,497 (+108.8%), from €1,376 to €2,873
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 | €772,687 | €671,983 | -€100,704 | -13.0% |
| Fixed assets | 21/28 | €85,996 | €56,657 | -€29,339 | -34.1% |
| Tangible fixed assets | 22/27 | €85,996 | €56,657 | -€29,339 | -34.1% |
| Land and buildings | 22 | €29,497 | €18,094 | -€11,403 | -38.7% |
| Plant, machinery and equipment | 23 | €1,201 | €133 | -€1,068 | -88.9% |
| Furniture and vehicles | 24 | €55,298 | €38,430 | -€16,868 | -30.5% |
| Current assets | 29/58 | €686,690 | €615,326 | -€71,365 | -10.4% |
| Amounts receivable after more than one year | 29 | €546,000 | €546,000 | = | 0.0% |
| Other amounts receivable | 291 | €546,000 | €546,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €97,150 | €23,208 | -€73,942 | -76.1% |
| Trade receivables | 40 | €10,063 | €21,668 | +€11,605 | +115.3% |
| Other amounts receivable | 41 | €87,087 | €1,540 | -€85,547 | -98.2% |
| Current investments | 50/53 | €8,898 | €17,894 | +€8,996 | +101.1% |
| Cash at bank and in hand | 54/58 | €28,351 | €28,224 | -€127 | -0.4% |
| Deferred charges and accrued income | 490/1 | €6,291 | €0 | -€6,291 | -100.0% |
| Total equity and liabilities | 10/49 | €772,687 | €671,983 | -€100,704 | -13.0% |
| Equity | 10/15 | €648,714 | €535,041 | -€113,674 | -17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €442,199 | €328,588 | -€113,610 | -25.7% |
| Tax-exempt reserves | 132 | €2,465 | €2,465 | = | 0.0% |
| Distributable reserves | 133 | €439,734 | €326,123 | -€113,610 | -25.8% |
| Profit (loss) carried forward | 14 | €200,316 | €200,252 | -€63 | 0.0% |
| Amounts payable | 17/49 | €123,972 | €136,942 | +€12,970 | +10.5% |
| Amounts payable after more than one year | 17 | €56,157 | €22,884 | -€33,273 | -59.2% |
| Financial debts | 170/4 | €56,157 | €22,884 | -€33,273 | -59.2% |
| Amounts payable within one year | 42/48 | €67,815 | €114,058 | +€46,243 | +68.2% |
| Current portion of amounts payable after more than one year | 42 | €32,439 | €33,273 | +€834 | +2.6% |
| Financial debts | 43 | €10,609 | €10,348 | -€260 | -2.5% |
| Credit institutions | 430/8 | €10,609 | €10,348 | -€260 | -2.5% |
| Trade debts | 44 | €1,420 | €2,001 | +€581 | +40.9% |
| Suppliers | 440/4 | €1,420 | €2,001 | +€581 | +40.9% |
| Taxes, remuneration and social security | 45 | €16,516 | €18,750 | +€2,234 | +13.5% |
| Taxes | 450/3 | €16,516 | €18,750 | +€2,234 | +13.5% |
| Other amounts payable | 47/48 | €6,832 | €49,686 | +€42,854 | +627.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,831 | €31,943 | +€112 | +0.4% |
| Other operating charges | 640/8 | €1,376 | €2,873 | +€1,497 | +108.8% |
| Gross operating margin | 9900 | €119,098 | €120,122 | +€1,025 | +0.9% |
| Operating profit (loss) | 9901 | €85,891 | €85,307 | -€584 | -0.7% |
| Financial income | 75/76B | €3,853 | €0 | -€3,853 | -100.0% |
| Recurring financial income | 75 | €3,853 | €0 | -€3,853 | -100.0% |
| Financial charges | 65/66B | €5,990 | €2,738 | -€3,252 | -54.3% |
| Recurring financial charges | 65 | €5,990 | €2,738 | -€3,252 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €83,754 | €82,569 | -€1,186 | -1.4% |
| Income taxes | 67/77 | €24,264 | €21,746 | -€2,518 | -10.4% |
| Profit (loss) for the period | 9904 | €59,490 | €60,822 | +€1,332 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,490 | €60,822 | +€1,332 | +2.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.