JVA-Ingenieur: what changed
JVA-Ingenieur
Largest movements
- Cash -€13,190
down €13,190 (-40.1%), from €32,883 to €19,693
mainly Net result for the year (-€22,164) and Other debts (-€16,726)
- Receivables within one year -€5,245
down €5,245 (-20.9%), from €25,118 to €19,873
- Deferred charges and accrued income +€968
new in 2025: €968
- Profit (loss) carried forward -€22,164
down €22,164 (-289%), from -€7,657 to -€29,821
- Tax, wage and social debts +€20,530
up €20,530 (+260%), from €7,909 to €28,439
of which Remuneration and social security: +€20,611
- Other debts -€16,726
down €16,726 (-42.9%), from €38,965 to €22,239
- Staff costs +€7,731
up €7,731 (+26.0%), from €29,768 to €37,499
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,336 | €40,534 | -€17,802 | -30.5% |
| Fixed assets | 21/28 | €335 | €0 | -€335 | -100% |
| Tangible fixed assets | 22/27 | €145 | €0 | -€145 | -100% |
| Plant, machinery and equipment | 23 | €145 | €0 | -€145 | -100% |
| Financial fixed assets | 28 | €190 | €0 | -€190 | -100% |
| Current assets | 29/58 | €58,000 | €40,534 | -€17,466 | -30.1% |
| Amounts receivable within one year | 40/41 | €25,118 | €19,873 | -€5,245 | -20.9% |
| Trade receivables | 40 | €25,118 | €19,873 | -€5,245 | -20.9% |
| Cash at bank and in hand | 54/58 | €32,883 | €19,693 | -€13,190 | -40.1% |
| Deferred charges and accrued income | 490/1 | - | €968 | +€968 | |
| Total equity and liabilities | 10/49 | €58,336 | €40,534 | -€17,802 | -30.5% |
| Equity | 10/15 | €11,462 | -€10,702 | -€22,164 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €519 | €519 | = | 0.0% |
| Distributable reserves | 133 | €519 | €519 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,657 | -€29,821 | -€22,164 | -289% |
| Amounts payable | 17/49 | €46,874 | €51,236 | +€4,362 | +9.3% |
| Amounts payable within one year | 42/48 | €46,874 | €51,236 | +€4,362 | +9.3% |
| Trade debts | 44 | €0 | €558 | +€558 | |
| Suppliers | 440/4 | €0 | €558 | +€558 | |
| Taxes, remuneration and social security | 45 | €7,909 | €28,439 | +€20,530 | +260% |
| Taxes | 450/3 | €3,873 | €3,792 | -€81 | -2.1% |
| Remuneration and social security | 454/9 | €4,036 | €24,647 | +€20,611 | +511% |
| Other amounts payable | 47/48 | €38,965 | €22,239 | -€16,726 | -42.9% |
| Remuneration, social security and pensions | 62 | €29,768 | €37,499 | +€7,731 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €145 | -€156 | -51.7% |
| Other operating charges | 640/8 | €1,488 | €1,370 | -€118 | -8.0% |
| Gross operating margin | 9900 | €17,332 | €17,260 | -€73 | -0.4% |
| Operating profit (loss) | 9901 | -€14,225 | -€21,755 | -€7,530 | -52.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,264 | -€21,795 | -€7,531 | -52.8% |
| Income taxes | 67/77 | €322 | €368 | +€47 | +14.6% |
| Profit (loss) for the period | 9904 | -€14,586 | -€22,164 | -€7,578 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,586 | -€22,164 | -€7,578 | -52.0% |
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 8 November 2026 via checked.be.