JVB Cars: 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.
JVB Cars
Largest movements
- Stocks and contracts +€12,340
up €12,340 (+11.6%), from €106,322 to €118,662
- Receivables within one year -€2,420
down €2,420 (-32.2%), from €7,516 to €5,096
of which Other amounts receivable: -€1,905
- Other debts +€33,750
up €33,750 (+129%), from €26,093 to €59,843
- Short-term financial debts -€13,109
down €13,109 (-25.8%), from €50,793 to €37,685
- Tax, wage and social debts -€10,519
down €10,519 (-52.0%), from €20,244 to €9,725
of which Remuneration and social security: -€8,000
- Turnover -€145,499
down €145,499 (-19.4%), from €750,959 to €605,460
- Purchases and services -€113,628
down €113,628 (-15.7%), from €723,027 to €609,399
- Gross operating margin -€31,883
down €31,883, from €27,944 to -€3,939
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.
Derived cash bridge
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 | €114,959 | €125,152 | +€10,193 | +8.9% |
| Fixed assets | 21/28 | €1,121 | €1,394 | +€273 | +24.4% |
| Tangible fixed assets | 22/27 | €1,121 | €1,394 | +€273 | +24.4% |
| Plant, machinery and equipment | 23 | €1,121 | €715 | -€406 | -36.2% |
| Furniture and vehicles | 24 | - | €679 | +€679 | |
| Current assets | 29/58 | €113,839 | €123,758 | +€9,920 | +8.7% |
| Stocks and contracts in progress | 3 | €106,322 | €118,662 | +€12,340 | +11.6% |
| Stocks | 30/36 | €106,322 | €118,662 | +€12,340 | +11.6% |
| Amounts receivable within one year | 40/41 | €7,516 | €5,096 | -€2,420 | -32.2% |
| Trade receivables | 40 | €925 | €410 | -€515 | -55.7% |
| Other amounts receivable | 41 | €6,591 | €4,686 | -€1,905 | -28.9% |
| Total equity and liabilities | 10/49 | €114,959 | €125,152 | +€10,193 | +8.9% |
| Equity | 10/15 | €11,915 | €10,969 | -€946 | -7.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,915 | €969 | -€946 | -49.4% |
| Amounts payable | 17/49 | €103,045 | €114,184 | +€11,139 | +10.8% |
| Amounts payable within one year | 42/48 | €103,045 | €114,184 | +€11,139 | +10.8% |
| Financial debts | 43 | €50,793 | €37,685 | -€13,109 | -25.8% |
| Credit institutions | 430/8 | €50,793 | €37,685 | -€13,109 | -25.8% |
| Trade debts | 44 | €5,914 | €6,930 | +€1,016 | +17.2% |
| Suppliers | 440/4 | €5,914 | €6,930 | +€1,016 | +17.2% |
| Taxes, remuneration and social security | 45 | €20,244 | €9,725 | -€10,519 | -52.0% |
| Taxes | 450/3 | €10,186 | €7,667 | -€2,519 | -24.7% |
| Remuneration and social security | 454/9 | €10,059 | €2,059 | -€8,000 | -79.5% |
| Other amounts payable | 47/48 | €26,093 | €59,843 | +€33,750 | +129% |
| Turnover | 70 | €750,959 | €605,460 | -€145,499 | -19.4% |
| Non-recurring operating income | 76A | €12 | - | -€12 | |
| Goods, raw materials, services and sundry goods | 60/61 | €723,027 | €609,399 | -€113,628 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €427 | +€107 | +33.3% |
| Other operating charges | 640/8 | €1,817 | €1,655 | -€162 | -8.9% |
| Gross operating margin | 9900 | €27,944 | -€3,939 | -€31,883 | |
| Operating profit (loss) | 9901 | €25,807 | -€6,021 | -€31,827 | |
| Financial income | 75/76B | €8,799 | €9,172 | +€374 | +4.2% |
| Recurring financial income | 75 | €8,799 | €119 | -€8,680 | -98.6% |
| Non-recurring financial income | 76B | €8,799 | €9,053 | +€255 | +2.9% |
| Financial charges | 65/66B | €6,031 | €4,098 | -€1,933 | -32.1% |
| Recurring financial charges | 65 | €6,031 | €4,098 | -€1,933 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €28,574 | -€946 | -€29,520 | |
| Profit (loss) for the period | 9904 | €28,574 | -€946 | -€29,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,574 | -€946 | -€29,520 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.