JVC Bouw: 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.
JVC Bouw
Largest movements
- Receivables within one year -€2,600
down €2,600 (-81.6%), from €3,187 to €587
of which Other amounts receivable: -€2,600
- Cash -€2,495
down €2,495 (-29.5%), from €8,448 to €5,952
mainly Trade debts (-€3,069) and Debts after one year (-€2,932)
- Tangible fixed assets -€1,716
down €1,716 (-19.4%), from €8,829 to €7,113
of which Land and buildings: -€988
- Deferred charges and accrued income +€976
up €976 (+686%), from €142 to €1,118
- Trade debts -€3,069
down €3,069 (-80.3%), from €3,824 to €755
- Debts after one year -€2,932
down €2,932 (-79.7%), from €3,677 to €745
- Other debts +€1,402
up €1,402 (+81.0%), from €1,732 to €3,134
- Reserves -€1,314
down €1,314 (-21.8%), from €6,018 to €4,704
- Gross operating margin +€11,132
up €11,132, from -€9,897 to €1,235
- Depreciation +€276
up €276 (+19.2%), from €1,440 to €1,716
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,606 | €14,770 | -€5,836 | -28.3% |
| Fixed assets | 21/28 | €8,829 | €7,113 | -€1,716 | -19.4% |
| Tangible fixed assets | 22/27 | €8,829 | €7,113 | -€1,716 | -19.4% |
| Land and buildings | 22 | €7,442 | €6,454 | -€988 | -13.3% |
| Plant, machinery and equipment | 23 | €789 | €296 | -€493 | -62.4% |
| Furniture and vehicles | 24 | €597 | €362 | -€235 | -39.4% |
| Current assets | 29/58 | €11,777 | €7,657 | -€4,120 | -35.0% |
| Amounts receivable within one year | 40/41 | €3,187 | €587 | -€2,600 | -81.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,187 | €587 | -€2,600 | -81.6% |
| Cash at bank and in hand | 54/58 | €8,448 | €5,952 | -€2,495 | -29.5% |
| Deferred charges and accrued income | 490/1 | €142 | €1,118 | +€976 | +686% |
| Total equity and liabilities | 10/49 | €20,606 | €14,770 | -€5,836 | -28.3% |
| Equity | 10/15 | €8,518 | €7,204 | -€1,314 | -15.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,018 | €4,704 | -€1,314 | -21.8% |
| Distributable reserves | 133 | €6,018 | €4,704 | -€1,314 | -21.8% |
| Amounts payable | 17/49 | €12,088 | €7,566 | -€4,522 | -37.4% |
| Amounts payable after more than one year | 17 | €3,677 | €745 | -€2,932 | -79.7% |
| Financial debts | 170/4 | €3,677 | €745 | -€2,932 | -79.7% |
| Amounts payable within one year | 42/48 | €8,410 | €6,821 | -€1,590 | -18.9% |
| Financial debts | 43 | €2,855 | €2,932 | +€77 | +2.7% |
| Credit institutions | 430/8 | €2,855 | €2,932 | +€77 | +2.7% |
| Trade debts | 44 | €3,824 | €755 | -€3,069 | -80.3% |
| Suppliers | 440/4 | €3,824 | €755 | -€3,069 | -80.3% |
| Other amounts payable | 47/48 | €1,732 | €3,134 | +€1,402 | +81.0% |
| Non-recurring operating income | 76A | €48 | €48 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,440 | €1,716 | +€276 | +19.2% |
| Other operating charges | 640/8 | €514 | €526 | +€12 | +2.2% |
| Gross operating margin | 9900 | -€9,897 | €1,235 | +€11,132 | |
| Operating profit (loss) | 9901 | -€11,851 | -€1,006 | +€10,845 | +91.5% |
| Financial charges | 65/66B | €347 | €307 | -€40 | -11.5% |
| Recurring financial charges | 65 | €347 | €307 | -€40 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,198 | -€1,314 | +€10,885 | +89.2% |
| Profit (loss) for the period | 9904 | -€12,198 | -€1,314 | +€10,885 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,198 | -€1,314 | +€10,885 | +89.2% |
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 23 October 2026 via checked.be.