JVR COMPANY: 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.
JVR COMPANY
Largest movements
- Cash -€75,118
down €75,118 (-75.1%), from €100,042 to €24,924
mainly Contributions, distributions and other (-€72,000) and Debts after one year (-€49,601)
- Receivables within one year -€22,777
down €22,777 (-7.5%), from €304,636 to €281,859
of which Other amounts receivable: -€38,638
- Tangible fixed assets -€5,859
down €5,859 (-75.7%), from €7,744 to €1,884
of which Furniture and vehicles: -€5,629
- Reserves -€66,000
down €66,000 (-24.4%), from €271,000 to €205,000
- Debts after one year -€49,601
down €49,601 (-56.1%), from €88,428 to €38,827
- Current portion of long-term debt +€20,854
up €20,854 (+44.2%), from €47,221 to €68,076
- Tax, wage and social debts -€12,428
down €12,428 (-22.0%), from €56,596 to €44,168
of which Taxes: -€12,371
- Gross operating margin -€47,239
down €47,239 (-61.0%), from €77,427 to €30,188
- Other operating charges +€7,228
up €7,228 (+183%), from €3,944 to €11,172
- Taxes -€5,471
down €5,471 (-34.9%), from €15,686 to €10,215
- Staff costs -€4,985
down €4,985 (-98.6%), from €5,057 to €72
- Financial charges -€2,474
down €2,474 (-23.6%), from €10,492 to €8,019
of which Non-recurring financial charges: -€3,277
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 | €522,123 | €418,633 | -€103,490 | -19.8% |
| Fixed assets | 21/28 | €116,994 | €111,134 | -€5,859 | -5.0% |
| Tangible fixed assets | 22/27 | €7,744 | €1,884 | -€5,859 | -75.7% |
| Furniture and vehicles | 24 | €5,629 | - | -€5,629 | |
| Other tangible fixed assets | 26 | €2,115 | €1,884 | -€230 | -10.9% |
| Financial fixed assets | 28 | €109,250 | €109,250 | = | 0.0% |
| Current assets | 29/58 | €405,129 | €307,499 | -€97,630 | -24.1% |
| Amounts receivable within one year | 40/41 | €304,636 | €281,859 | -€22,777 | -7.5% |
| Trade receivables | 40 | €49,734 | €65,596 | +€15,861 | +31.9% |
| Other amounts receivable | 41 | €254,901 | €216,263 | -€38,638 | -15.2% |
| Cash at bank and in hand | 54/58 | €100,042 | €24,924 | -€75,118 | -75.1% |
| Deferred charges and accrued income | 490/1 | €451 | €716 | +€265 | +58.7% |
| Total equity and liabilities | 10/49 | €522,123 | €418,633 | -€103,490 | -19.8% |
| Equity | 10/15 | €288,804 | €223,108 | -€65,696 | -22.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €271,000 | €205,000 | -€66,000 | -24.4% |
| Distributable reserves | 133 | €271,000 | €205,000 | -€66,000 | -24.4% |
| Profit (loss) carried forward | 14 | €5,404 | €5,708 | +€304 | +5.6% |
| Amounts payable | 17/49 | €233,319 | €195,526 | -€37,794 | -16.2% |
| Amounts payable after more than one year | 17 | €88,428 | €38,827 | -€49,601 | -56.1% |
| Financial debts | 170/4 | €88,428 | €38,827 | -€49,601 | -56.1% |
| Amounts payable within one year | 42/48 | €144,892 | €156,699 | +€11,807 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €47,221 | €68,076 | +€20,854 | +44.2% |
| Trade debts | 44 | €41,074 | €44,455 | +€3,380 | +8.2% |
| Suppliers | 440/4 | €28,074 | €44,455 | +€16,380 | +58.3% |
| Bills of exchange payable | 441 | €13,000 | - | -€13,000 | |
| Taxes, remuneration and social security | 45 | €56,596 | €44,168 | -€12,428 | -22.0% |
| Taxes | 450/3 | €56,539 | €44,168 | -€12,371 | -21.9% |
| Remuneration and social security | 454/9 | €57 | - | -€57 | |
| Remuneration, social security and pensions | 62 | €5,057 | €72 | -€4,985 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,802 | €505 | -€1,297 | -72.0% |
| Other operating charges | 640/8 | €3,944 | €11,172 | +€7,228 | +183% |
| Gross operating margin | 9900 | €77,427 | €30,188 | -€47,239 | -61.0% |
| Operating profit (loss) | 9901 | €66,625 | €18,439 | -€48,185 | -72.3% |
| Financial income | 75/76B | €5,465 | €6,099 | +€634 | +11.6% |
| Recurring financial income | 75 | €5,465 | €6,099 | +€634 | +11.6% |
| Financial charges | 65/66B | €10,492 | €8,019 | -€2,474 | -23.6% |
| Recurring financial charges | 65 | €7,215 | €8,019 | +€803 | +11.1% |
| Non-recurring financial charges | 66B | €3,277 | - | -€3,277 | |
| Profit (loss) for the period before taxes | 9903 | €61,597 | €16,519 | -€45,078 | -73.2% |
| Income taxes | 67/77 | €15,686 | €10,215 | -€5,471 | -34.9% |
| Profit (loss) for the period | 9904 | €45,911 | €6,304 | -€39,606 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,911 | €6,304 | -€39,606 | -86.3% |
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 23 October 2026 via checked.be.