JVL medic: 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 medic
Largest movements
- Cash +€32,553
up €32,553 (+28.0%), from €116,378 to €148,931
mainly Net result for the year (+€381,939) and Deferred charges and accrued income (+€26,515)
- Deferred charges and accrued income -€26,515
down €26,515 (-12.4%), from €214,537 to €188,022
- Tangible fixed assets -€6,534
down €6,534 (-19.4%), from €33,639 to €27,106
- Receivables within one year -€4,953
down €4,953 (-10.1%), from €48,974 to €44,020
of which Trade receivables: -€5,162
- Other debts +€13,715
up €13,715 (+964%), from €1,423 to €15,138
- Tax, wage and social debts -€12,005
down €12,005 (-79.0%), from €15,203 to €3,198
of which Taxes: -€9,278
- Reserves -€5,258
down €5,258 (-1.4%), from €387,197 to €381,939
of which Distributable reserves: -€5,258
- Gross operating margin +€64,780
up €64,780 (+14.0%), from €461,729 to €526,508
- Taxes +€20,866
up €20,866 (+18.9%), from €110,490 to €131,356
- Financial charges +€6,137
up €6,137 (+1,209%), from €508 to €6,645
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 | €413,528 | €408,078 | -€5,449 | -1.3% |
| Fixed assets | 21/28 | €33,639 | €27,106 | -€6,534 | -19.4% |
| Tangible fixed assets | 22/27 | €33,639 | €27,106 | -€6,534 | -19.4% |
| Land and buildings | 22 | €21,027 | €18,347 | -€2,680 | -12.7% |
| Plant, machinery and equipment | 23 | €3,551 | €1,585 | -€1,966 | -55.4% |
| Furniture and vehicles | 24 | €9,062 | €7,174 | -€1,888 | -20.8% |
| Current assets | 29/58 | €379,888 | €380,973 | +€1,085 | +0.3% |
| Amounts receivable within one year | 40/41 | €48,974 | €44,020 | -€4,953 | -10.1% |
| Trade receivables | 40 | €48,974 | €43,811 | -€5,162 | -10.5% |
| Other amounts receivable | 41 | - | €209 | +€209 | |
| Cash at bank and in hand | 54/58 | €116,378 | €148,931 | +€32,553 | +28.0% |
| Deferred charges and accrued income | 490/1 | €214,537 | €188,022 | -€26,515 | -12.4% |
| Total equity and liabilities | 10/49 | €413,528 | €408,078 | -€5,449 | -1.3% |
| Equity | 10/15 | €388,197 | €382,939 | -€5,258 | -1.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €387,197 | €381,939 | -€5,258 | -1.4% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €345,097 | €339,839 | -€5,258 | -1.5% |
| Amounts payable | 17/49 | €25,331 | €25,140 | -€191 | -0.8% |
| Amounts payable within one year | 42/48 | €20,575 | €20,329 | -€246 | -1.2% |
| Trade debts | 44 | €3,949 | €1,992 | -€1,957 | -49.6% |
| Suppliers | 440/4 | €3,949 | €1,992 | -€1,957 | -49.6% |
| Taxes, remuneration and social security | 45 | €15,203 | €3,198 | -€12,005 | -79.0% |
| Taxes | 450/3 | €12,476 | €3,198 | -€9,278 | -74.4% |
| Remuneration and social security | 454/9 | €2,727 | - | -€2,727 | |
| Other amounts payable | 47/48 | €1,423 | €15,138 | +€13,715 | +964% |
| Accrued charges and deferred income | 492/3 | €4,756 | €4,811 | +€55 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,678 | €6,534 | +€856 | +15.1% |
| Other operating charges | 640/8 | €547 | €118 | -€429 | -78.5% |
| Gross operating margin | 9900 | €461,729 | €526,508 | +€64,780 | +14.0% |
| Operating profit (loss) | 9901 | €455,504 | €519,857 | +€64,353 | +14.1% |
| Financial income | 75/76B | €590 | €83 | -€507 | -86.0% |
| Recurring financial income | 75 | €590 | €83 | -€507 | -86.0% |
| Financial charges | 65/66B | €508 | €6,645 | +€6,137 | +1,209% |
| Recurring financial charges | 65 | €508 | €6,645 | +€6,137 | +1,209% |
| Profit (loss) for the period before taxes | 9903 | €455,587 | €513,294 | +€57,708 | +12.7% |
| Income taxes | 67/77 | €110,490 | €131,356 | +€20,866 | +18.9% |
| Profit (loss) for the period | 9904 | €345,097 | €381,939 | +€36,842 | +10.7% |
| Transfer from tax-exempt reserves | 789 | €42,100 | - | -€42,100 | |
| Transfer to tax-exempt reserves | 689 | €42,100 | - | -€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €345,097 | €381,939 | +€36,842 | +10.7% |
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 27 October 2026 via checked.be.