JVM AVOCATS: what changed
JVM AVOCATS
Largest movements
- Receivables within one year +€12,483
up €12,483 (+7.3%), from €170,498 to €182,982
of which Trade receivables: +€11,696
- Cash +€7,383
up €7,383 (+19.5%), from €37,913 to €45,297
mainly Tax, wage and social debts (+€34,681) and Other debts (+€30,005)
- Tangible fixed assets +€2,938
up €2,938 (+21.1%), from €13,936 to €16,874
of which Furniture and vehicles: +€2,938
- Tax, wage and social debts +€34,681
up €34,681 (+50.3%), from €68,912 to €103,593
of which Taxes: +€36,455
- Reserves -€33,504
down €33,504 (-69.2%), from €48,409 to €14,905
of which Distributable reserves: -€33,504
- Other debts +€30,005
up €30,005 (+470%), from €6,380 to €36,385
- Trade debts -€9,854
down €9,854 (-24.2%), from €40,718 to €30,864
- Gross operating margin -€9,570
down €9,570 (-18.7%), from €51,095 to €41,525
- Staff costs +€4,144
up €4,144 (+14.2%), from €29,269 to €33,413
- Financial income +€3,539
up €3,539 (+1,193%), from €297 to €3,836
- Taxes -€3,269
down €3,269 (-51.3%), from €6,369 to €3,101
- Other operating charges +€1,857
up €1,857 (+191%), from €972 to €2,829
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,597 | €253,898 | +€21,301 | +9.2% |
| Fixed assets | 21/28 | €13,986 | €16,924 | +€2,938 | +21.0% |
| Tangible fixed assets | 22/27 | €13,936 | €16,874 | +€2,938 | +21.1% |
| Furniture and vehicles | 24 | €5,832 | €8,770 | +€2,938 | +50.4% |
| Other tangible fixed assets | 26 | €8,104 | €8,104 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €218,611 | €236,974 | +€18,363 | +8.4% |
| Amounts receivable within one year | 40/41 | €170,498 | €182,982 | +€12,483 | +7.3% |
| Trade receivables | 40 | €170,095 | €181,791 | +€11,696 | +6.9% |
| Other amounts receivable | 41 | €404 | €1,191 | +€787 | +195% |
| Cash at bank and in hand | 54/58 | €37,913 | €45,297 | +€7,383 | +19.5% |
| Deferred charges and accrued income | 490/1 | €10,200 | €8,696 | -€1,504 | -14.7% |
| Total equity and liabilities | 10/49 | €232,597 | €253,898 | +€21,301 | +9.2% |
| Equity | 10/15 | €116,560 | €83,056 | -€33,504 | -28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,409 | €14,905 | -€33,504 | -69.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,549 | €13,045 | -€33,504 | -72.0% |
| Profit (loss) carried forward | 14 | €55,751 | €55,751 | +€0 | 0.0% |
| Amounts payable | 17/49 | €116,037 | €170,842 | +€54,805 | +47.2% |
| Amounts payable within one year | 42/48 | €116,010 | €170,842 | +€54,832 | +47.3% |
| Trade debts | 44 | €40,718 | €30,864 | -€9,854 | -24.2% |
| Suppliers | 440/4 | €40,718 | €30,864 | -€9,854 | -24.2% |
| Taxes, remuneration and social security | 45 | €68,912 | €103,593 | +€34,681 | +50.3% |
| Taxes | 450/3 | €51,453 | €87,908 | +€36,455 | +70.9% |
| Remuneration and social security | 454/9 | €17,459 | €15,685 | -€1,774 | -10.2% |
| Other amounts payable | 47/48 | €6,380 | €36,385 | +€30,005 | +470% |
| Accrued charges and deferred income | 492/3 | €27 | - | -€27 | |
| Remuneration, social security and pensions | 62 | €29,269 | €33,413 | +€4,144 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,660 | €3,896 | +€236 | +6.4% |
| Other operating charges | 640/8 | €972 | €2,829 | +€1,857 | +191% |
| Gross operating margin | 9900 | €51,095 | €41,525 | -€9,570 | -18.7% |
| Operating profit (loss) | 9901 | €17,194 | €1,387 | -€15,807 | -91.9% |
| Financial income | 75/76B | €297 | €3,836 | +€3,539 | +1,193% |
| Recurring financial income | 75 | €297 | €3,836 | +€3,539 | +1,193% |
| Financial charges | 65/66B | €463 | €426 | -€37 | -7.9% |
| Recurring financial charges | 65 | €463 | €426 | -€37 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €17,028 | €4,797 | -€12,232 | -71.8% |
| Income taxes | 67/77 | €6,369 | €3,101 | -€3,269 | -51.3% |
| Profit (loss) for the period | 9904 | €10,659 | €1,696 | -€8,963 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,659 | €1,696 | -€8,963 | -84.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.