JVA Management: 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 Management
Largest movements
- Receivables within one year -€5,479
down €5,479 (-76.1%), from €7,199 to €1,720
- Deferred charges and accrued income +€173
new in 2025: €173
- Trade debts -€2,968
down €2,968 (-71.6%), from €4,145 to €1,177
- Other debts -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Profit (loss) carried forward -€294
down €294 (-24.5%), from -€1,200 to -€1,495
- Other operating charges -€522
down €522 (-100.0%), from €522 to €0
- Taxes -€298
down €298, from €248 to -€50
- Gross operating margin -€224
down €224 (-133.6%), from -€168 to -€392
- Financial income +€173
new in 2025: €173
- Financial charges -€137
down €137 (-52.3%), from €262 to €125
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,199 | €1,893 | -€5,306 | -73.7% |
| Current assets | 29/58 | €7,199 | €1,893 | -€5,306 | -73.7% |
| Amounts receivable within one year | 40/41 | €7,199 | €1,720 | -€5,479 | -76.1% |
| Other amounts receivable | 41 | €7,199 | €1,720 | -€5,479 | -76.1% |
| Deferred charges and accrued income | 490/1 | - | €173 | +€173 | |
| Total equity and liabilities | 10/49 | €7,199 | €1,893 | -€5,306 | -73.7% |
| Equity | 10/15 | €800 | €505 | -€294 | -36.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,200 | -€1,495 | -€294 | -24.5% |
| Amounts payable | 17/49 | €6,399 | €1,387 | -€5,011 | -78.3% |
| Amounts payable within one year | 42/48 | €6,399 | €1,387 | -€5,011 | -78.3% |
| Financial debts | 43 | €6 | €12 | +€6 | +92.5% |
| Credit institutions | 430/8 | €6 | €12 | +€6 | +92.5% |
| Trade debts | 44 | €4,145 | €1,177 | -€2,968 | -71.6% |
| Suppliers | 440/4 | €4,145 | €1,177 | -€2,968 | -71.6% |
| Taxes, remuneration and social security | 45 | €248 | €199 | -€50 | -20.0% |
| Taxes | 450/3 | €248 | €199 | -€50 | -20.0% |
| Other amounts payable | 47/48 | €2,000 | €0 | -€2,000 | -100.0% |
| Other operating charges | 640/8 | €522 | €0 | -€522 | -100.0% |
| Gross operating margin | 9900 | -€168 | -€392 | -€224 | -133.6% |
| Operating profit (loss) | 9901 | -€690 | -€392 | +€298 | +43.2% |
| Financial income | 75/76B | - | €173 | +€173 | |
| Recurring financial income | 75 | - | €173 | +€173 | |
| Financial charges | 65/66B | €262 | €125 | -€137 | -52.3% |
| Recurring financial charges | 65 | €262 | €125 | -€137 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | -€952 | -€344 | +€608 | +63.9% |
| Income taxes | 67/77 | €248 | -€50 | -€298 | |
| Profit (loss) for the period | 9904 | -€1,200 | -€294 | +€906 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,200 | -€294 | +€906 | +75.5% |
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 29 September 2026 via checked.be.