JVA Homeworks: what changed
JVA Homeworks
Largest movements
- Tangible fixed assets -€7,517
down €7,517 (-55.2%), from €13,619 to €6,102
of which Furniture and vehicles: -€6,541
- Financial fixed assets -€3,150
down €3,150 (-88.7%), from €3,550 to €400
- Receivables within one year +€2,053
up €2,053 (+8.1%), from €25,413 to €27,466
of which Trade receivables: +€3,885
- Stocks and contracts -€1,709
down €1,709 (-6.4%), from €26,674 to €24,965
- Reserves -€16,454
down €16,454 (-54.0%), from €30,455 to €14,001
- Trade debts +€15,188
up €15,188 (+117%), from €12,932 to €28,120
- Current portion of long-term debt -€7,724
no longer reported in 2025 (was €7,724)
- Short-term financial debts -€983
down €983 (-6.9%), from €14,276 to €13,293
- Tax, wage and social debts -€750
down €750 (-38.5%), from €1,950 to €1,200
- Gross operating margin +€28,219
up €28,219 (+85.3%), from -€33,072 to -€4,853
- Other operating charges -€889
down €889 (-60.2%), from €1,477 to €588
- Financial income +€598
up €598 (+56,414%), from €1 to €599
- Depreciation -€595
down €595 (-7.3%), from €8,112 to €7,517
- Financial charges -€567
down €567 (-13.6%), from €4,162 to €3,595
Change in the result, 2024 to 2025
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,600 | €60,707 | -€10,893 | -15.2% |
| Fixed assets | 21/28 | €17,169 | €6,502 | -€10,667 | -62.1% |
| Tangible fixed assets | 22/27 | €13,619 | €6,102 | -€7,517 | -55.2% |
| Plant, machinery and equipment | 23 | €1,283 | €307 | -€976 | -76.1% |
| Furniture and vehicles | 24 | €12,336 | €5,795 | -€6,541 | -53.0% |
| Financial fixed assets | 28 | €3,550 | €400 | -€3,150 | -88.7% |
| Current assets | 29/58 | €54,431 | €54,205 | -€226 | -0.4% |
| Stocks and contracts in progress | 3 | €26,674 | €24,965 | -€1,709 | -6.4% |
| Stocks | 30/36 | €26,674 | €24,965 | -€1,709 | -6.4% |
| Amounts receivable within one year | 40/41 | €25,413 | €27,466 | +€2,053 | +8.1% |
| Trade receivables | 40 | €20,712 | €24,597 | +€3,885 | +18.8% |
| Other amounts receivable | 41 | €4,700 | €2,869 | -€1,831 | -39.0% |
| Deferred charges and accrued income | 490/1 | €2,344 | €1,774 | -€571 | -24.3% |
| Total equity and liabilities | 10/49 | €71,600 | €60,707 | -€10,893 | -15.2% |
| Equity | 10/15 | €33,455 | €17,001 | -€16,454 | -49.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,455 | €14,001 | -€16,454 | -54.0% |
| Distributable reserves | 133 | €30,455 | €14,001 | -€16,454 | -54.0% |
| Amounts payable | 17/49 | €38,145 | €43,706 | +€5,561 | +14.6% |
| Amounts payable within one year | 42/48 | €38,145 | €43,706 | +€5,561 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €7,724 | - | -€7,724 | |
| Financial debts | 43 | €14,276 | €13,293 | -€983 | -6.9% |
| Credit institutions | 430/8 | €14,276 | €13,293 | -€983 | -6.9% |
| Trade debts | 44 | €12,932 | €28,120 | +€15,188 | +117% |
| Suppliers | 440/4 | €12,932 | €28,120 | +€15,188 | +117% |
| Taxes, remuneration and social security | 45 | €1,950 | €1,200 | -€750 | -38.5% |
| Taxes | 450/3 | €1,950 | €1,200 | -€750 | -38.5% |
| Other amounts payable | 47/48 | €1,263 | €1,093 | -€170 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,112 | €7,517 | -€595 | -7.3% |
| Other operating charges | 640/8 | €1,477 | €588 | -€889 | -60.2% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | -€33,072 | -€4,853 | +€28,219 | +85.3% |
| Operating profit (loss) | 9901 | -€42,660 | -€13,458 | +€29,202 | +68.5% |
| Financial income | 75/76B | €1 | €599 | +€598 | +56,414% |
| Recurring financial income | 75 | €1 | €599 | +€598 | +56,414% |
| Financial charges | 65/66B | €4,162 | €3,595 | -€567 | -13.6% |
| Recurring financial charges | 65 | €4,162 | €3,595 | -€567 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€46,821 | -€16,454 | +€30,367 | +64.9% |
| Profit (loss) for the period | 9904 | -€46,821 | -€16,454 | +€30,367 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,821 | -€16,454 | +€30,367 | +64.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.