JVL Beheer: 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.
JVL Beheer
Largest movements
- Receivables within one year -€16,130
down €16,130 (-5.2%), from €308,875 to €292,745
of which Trade receivables: -€41,182
- Other debts +€82,123
up €82,123 (+336%), from €24,449 to €106,573
- Reserves -€40,945
down €40,945 (-22.8%), from €179,573 to €138,627
of which Distributable reserves: -€40,945
- Current portion of long-term debt -€20,191
down €20,191 (-38.8%), from €52,083 to €31,892
- Profit (loss) carried forward -€17,288
new in 2025: -€17,288
- Trade debts -€13,366
down €13,366 (-55.1%), from €24,265 to €10,899
- Gross operating margin -€118,710
down €118,710, from €86,660 to -€32,051
- Taxes -€9,911
no longer reported in 2025 (was €9,911)
- Staff costs -€3,098
down €3,098 (-19.9%), from €15,566 to €12,468
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 | €314,926 | €296,790 | -€18,136 | -5.8% |
| Fixed assets | 21/28 | €4,846 | €3,085 | -€1,761 | -36.3% |
| Tangible fixed assets | 22/27 | €4,846 | €3,085 | -€1,761 | -36.3% |
| Plant, machinery and equipment | 23 | €779 | €0 | -€779 | -100% |
| Furniture and vehicles | 24 | €4,067 | €3,085 | -€982 | -24.2% |
| Current assets | 29/58 | €310,080 | €293,705 | -€16,374 | -5.3% |
| Amounts receivable within one year | 40/41 | €308,875 | €292,745 | -€16,130 | -5.2% |
| Trade receivables | 40 | €259,194 | €218,012 | -€41,182 | -15.9% |
| Other amounts receivable | 41 | €49,681 | €74,733 | +€25,052 | +50.4% |
| Cash at bank and in hand | 54/58 | €1,204 | €960 | -€244 | -20.3% |
| Total equity and liabilities | 10/49 | €314,926 | €296,790 | -€18,136 | -5.8% |
| Equity | 10/15 | €203,528 | €145,296 | -€58,233 | -28.6% |
| Contributions | 10/11 | €23,956 | €23,956 | = | 0.0% |
| Contributions outside capital | 11 | €23,956 | €23,956 | = | 0.0% |
| Other | 1109/19 | €23,956 | €23,956 | = | 0.0% |
| Reserves | 13 | €179,573 | €138,627 | -€40,945 | -22.8% |
| Non-distributable reserves | 130/1 | €2,396 | €2,396 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,396 | €2,396 | = | 0.0% |
| Distributable reserves | 133 | €177,177 | €136,232 | -€40,945 | -23.1% |
| Profit (loss) carried forward | 14 | - | -€17,288 | -€17,288 | |
| Amounts payable | 17/49 | €111,398 | €151,495 | +€40,097 | +36.0% |
| Amounts payable within one year | 42/48 | €111,398 | €151,495 | +€40,097 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €52,083 | €31,892 | -€20,191 | -38.8% |
| Trade debts | 44 | €24,265 | €10,899 | -€13,366 | -55.1% |
| Suppliers | 440/4 | €24,265 | €10,899 | -€13,366 | -55.1% |
| Taxes, remuneration and social security | 45 | €10,600 | €2,130 | -€8,469 | -79.9% |
| Taxes | 450/3 | €10,600 | €405 | -€10,194 | -96.2% |
| Remuneration and social security | 454/9 | - | €1,725 | +€1,725 | |
| Other amounts payable | 47/48 | €24,449 | €106,573 | +€82,123 | +336% |
| Remuneration, social security and pensions | 62 | €15,566 | €12,468 | -€3,098 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,761 | €1,761 | +€0 | 0.0% |
| Other operating charges | 640/8 | €598 | €199 | -€400 | -66.8% |
| Gross operating margin | 9900 | €86,660 | -€32,051 | -€118,710 | |
| Operating profit (loss) | 9901 | €68,734 | -€46,479 | -€115,212 | |
| Financial charges | 65/66B | €4,193 | €3,647 | -€547 | -13.0% |
| Recurring financial charges | 65 | €4,193 | €3,647 | -€547 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €64,540 | -€50,125 | -€114,666 | |
| Income taxes | 67/77 | €9,911 | - | -€9,911 | |
| Profit (loss) for the period | 9904 | €54,630 | -€50,125 | -€104,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,630 | -€50,125 | -€104,755 |
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 22 October 2026 via checked.be.