JVEldere: 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.
JVEldere
Largest movements
- Receivables after one year +€29,040
new in 2025: €29,040
- Receivables within one year -€25,655
down €25,655 (-88.3%), from €29,040 to €3,385
- Cash +€5,880
up €5,880 (+48.8%), from €12,046 to €17,927
mainly Receivables within one year (+€25,655) and Net result for the year (+€13,476)
- Deferred charges and accrued income +€1,583
new in 2025: €1,583
- Reserves +€13,476
up €13,476 (+80.6%), from €16,729 to €30,205
- Tax, wage and social debts -€4,989
down €4,989 (-41.5%), from €12,018 to €7,029
- Trade debts +€1,973
new in 2025: €1,973
- Gross operating margin -€4,389
down €4,389 (-17.5%), from €25,028 to €20,639
- Taxes -€1,269
down €1,269 (-15.3%), from €8,298 to €7,029
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
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 | €41,086 | €51,935 | +€10,849 | +26.4% |
| Current assets | 29/58 | €41,086 | €51,935 | +€10,849 | +26.4% |
| Amounts receivable after more than one year | 29 | - | €29,040 | +€29,040 | |
| Other amounts receivable | 291 | - | €29,040 | +€29,040 | |
| Amounts receivable within one year | 40/41 | €29,040 | €3,385 | -€25,655 | -88.3% |
| Other amounts receivable | 41 | €29,040 | €3,385 | -€25,655 | -88.3% |
| Cash at bank and in hand | 54/58 | €12,046 | €17,927 | +€5,880 | +48.8% |
| Deferred charges and accrued income | 490/1 | - | €1,583 | +€1,583 | |
| Total equity and liabilities | 10/49 | €41,086 | €51,935 | +€10,849 | +26.4% |
| Equity | 10/15 | €19,729 | €33,205 | +€13,476 | +68.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,729 | €30,205 | +€13,476 | +80.6% |
| Distributable reserves | 133 | €16,729 | €30,205 | +€13,476 | +80.6% |
| Amounts payable | 17/49 | €21,357 | €18,730 | -€2,627 | -12.3% |
| Amounts payable within one year | 42/48 | €21,357 | €18,730 | -€2,627 | -12.3% |
| Trade debts | 44 | - | €1,973 | +€1,973 | |
| Suppliers | 440/4 | - | €1,973 | +€1,973 | |
| Taxes, remuneration and social security | 45 | €12,018 | €7,029 | -€4,989 | -41.5% |
| Taxes | 450/3 | €12,018 | €7,029 | -€4,989 | -41.5% |
| Other amounts payable | 47/48 | €9,339 | €9,728 | +€390 | +4.2% |
| Gross operating margin | 9900 | €25,028 | €20,639 | -€4,389 | -17.5% |
| Operating profit (loss) | 9901 | €25,028 | €20,639 | -€4,389 | -17.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €0 | €137 | +€137 | +91346.7% |
| Recurring financial charges | 65 | €0 | €137 | +€137 | +91346.7% |
| Profit (loss) for the period before taxes | 9903 | €25,028 | €20,504 | -€4,523 | -18.1% |
| Income taxes | 67/77 | €8,298 | €7,029 | -€1,269 | -15.3% |
| Profit (loss) for the period | 9904 | €16,729 | €13,476 | -€3,254 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,729 | €13,476 | -€3,254 | -19.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.