JVA MANUFACTURING: 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.
JVA MANUFACTURING
Largest movements
- Stocks and contracts +€12,004
up €12,004 (+6.4%), from €188,661 to €200,664
- Receivables within one year +€11,516
up €11,516 (+6.4%), from €180,995 to €192,511
- Trade debts +€31,425
up €31,425 (+7.4%), from €425,332 to €456,757
- Profit (loss) carried forward -€10,573
down €10,573 (-7.0%), from -€150,565 to -€161,139
- Financial charges +€20,244
up €20,244 (+49.8%), from €40,682 to €60,926
- Gross operating margin +€17,803
up €17,803, from -€11,739 to €6,063
- Financial income -€3,369
down €3,369 (-6.9%), from €49,002 to €45,633
- Other operating charges -€500
down €500 (-27.1%), from €1,844 to €1,343
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,148 | €394,161 | +€23,013 | +6.2% |
| Current assets | 29/58 | €371,148 | €394,161 | +€23,013 | +6.2% |
| Stocks and contracts in progress | 3 | €188,661 | €200,664 | +€12,004 | +6.4% |
| Stocks | 30/36 | €188,661 | €200,664 | +€12,004 | +6.4% |
| Amounts receivable within one year | 40/41 | €180,995 | €192,511 | +€11,516 | +6.4% |
| Trade receivables | 40 | €180,995 | €192,511 | +€11,516 | +6.4% |
| Cash at bank and in hand | 54/58 | €1,492 | €986 | -€506 | -33.9% |
| Total equity and liabilities | 10/49 | €371,148 | €394,161 | +€23,013 | +6.2% |
| Equity | 10/15 | -€69,931 | -€80,504 | -€10,573 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,034 | €62,034 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,174 | €60,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,565 | -€161,139 | -€10,573 | -7.0% |
| Amounts payable | 17/49 | €441,079 | €474,665 | +€33,587 | +7.6% |
| Amounts payable within one year | 42/48 | €441,079 | €474,665 | +€33,587 | +7.6% |
| Trade debts | 44 | €425,332 | €456,757 | +€31,425 | +7.4% |
| Suppliers | 440/4 | €425,332 | €456,757 | +€31,425 | +7.4% |
| Other amounts payable | 47/48 | €15,747 | €17,908 | +€2,161 | +13.7% |
| Remuneration, social security and pensions | 62 | €45 | - | -€45 | |
| Other operating charges | 640/8 | €1,844 | €1,343 | -€500 | -27.1% |
| Gross operating margin | 9900 | -€11,739 | €6,063 | +€17,803 | |
| Operating profit (loss) | 9901 | -€13,628 | €4,720 | +€18,348 | |
| Financial income | 75/76B | €49,002 | €45,633 | -€3,369 | -6.9% |
| Recurring financial income | 75 | €49,002 | €45,633 | -€3,369 | -6.9% |
| Financial charges | 65/66B | €40,682 | €60,926 | +€20,244 | +49.8% |
| Recurring financial charges | 65 | €40,682 | €60,926 | +€20,244 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,308 | -€10,573 | -€5,265 | -99.2% |
| Profit (loss) for the period | 9904 | -€5,308 | -€10,573 | -€5,265 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,308 | -€10,573 | -€5,265 | -99.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.