JVS-TECHNICS: 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.
JVS-TECHNICS
Largest movements
- Cash +€75,289
up €75,289 (+61.3%), from €122,868 to €198,157
mainly Net result for the year (+€105,434) and Other debts (+€64,046)
- Tangible fixed assets -€10,569
down €10,569 (-10.4%), from €102,086 to €91,517
of which Land and buildings: -€7,630
- Receivables within one year +€9,809
up €9,809 (+21.4%), from €45,885 to €55,694
of which Trade receivables: +€9,054
- Other debts +€64,046
up €64,046 (+73.3%), from €87,359 to €151,405
- Profit (loss) carried forward +€30,434
up €30,434 (+17.2%), from €177,149 to €207,584
- Tax, wage and social debts -€10,679
down €10,679 (-39.8%), from €26,828 to €16,149
- Debts after one year -€8,285
down €8,285 (-19.2%), from €43,241 to €34,956
- Gross operating margin +€16,738
up €16,738 (+23.6%), from €70,853 to €87,591
- Taxes +€4,189
up €4,189 (+28.7%), from €14,603 to €18,792
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 | €435,478 | €511,119 | +€75,641 | +17.4% |
| Fixed assets | 21/28 | €159,986 | €149,417 | -€10,569 | -6.6% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €102,086 | €91,517 | -€10,569 | -10.4% |
| Land and buildings | 22 | €78,948 | €71,318 | -€7,630 | -9.7% |
| Furniture and vehicles | 24 | €966 | €634 | -€332 | -34.4% |
| Other tangible fixed assets | 26 | €22,173 | €19,565 | -€2,608 | -11.8% |
| Financial fixed assets | 28 | €57,900 | €57,900 | = | 0.0% |
| Current assets | 29/58 | €275,492 | €361,703 | +€86,211 | +31.3% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,923 | €7,254 | +€2,332 | +47.4% |
| Stocks | 30/36 | €4,923 | €7,254 | +€2,332 | +47.4% |
| Amounts receivable within one year | 40/41 | €45,885 | €55,694 | +€9,809 | +21.4% |
| Trade receivables | 40 | €45,216 | €54,270 | +€9,054 | +20.0% |
| Other amounts receivable | 41 | €669 | €1,424 | +€755 | +113% |
| Cash at bank and in hand | 54/58 | €122,868 | €198,157 | +€75,289 | +61.3% |
| Deferred charges and accrued income | 490/1 | €1,817 | €598 | -€1,218 | -67.1% |
| Total equity and liabilities | 10/49 | €435,478 | €511,119 | +€75,641 | +17.4% |
| Equity | 10/15 | €262,076 | €292,510 | +€30,434 | +11.6% |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Reserves | 13 | €66,277 | €66,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Distributable reserves | 133 | €64,412 | €64,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,149 | €207,584 | +€30,434 | +17.2% |
| Amounts payable | 17/49 | €173,402 | €218,609 | +€45,207 | +26.1% |
| Amounts payable after more than one year | 17 | €43,241 | €34,956 | -€8,285 | -19.2% |
| Financial debts | 170/4 | €43,241 | €34,956 | -€8,285 | -19.2% |
| Amounts payable within one year | 42/48 | €129,546 | €183,037 | +€53,491 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €8,349 | €8,305 | -€44 | -0.5% |
| Trade debts | 44 | €7,011 | €7,179 | +€168 | +2.4% |
| Suppliers | 440/4 | €7,011 | €7,179 | +€168 | +2.4% |
| Taxes, remuneration and social security | 45 | €26,828 | €16,149 | -€10,679 | -39.8% |
| Taxes | 450/3 | €26,828 | €16,149 | -€10,679 | -39.8% |
| Other amounts payable | 47/48 | €87,359 | €151,405 | +€64,046 | +73.3% |
| Accrued charges and deferred income | 492/3 | €615 | €616 | +€0 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,789 | €10,569 | -€220 | -2.0% |
| Other operating charges | 640/8 | €1,915 | €2,581 | +€666 | +34.8% |
| Gross operating margin | 9900 | €70,853 | €87,591 | +€16,738 | +23.6% |
| Operating profit (loss) | 9901 | €58,149 | €74,441 | +€16,292 | +28.0% |
| Financial income | 75/76B | €51,052 | €51,050 | -€2 | 0.0% |
| Recurring financial income | 75 | €51,052 | €51,050 | -€2 | 0.0% |
| Financial charges | 65/66B | €1,526 | €1,265 | -€262 | -17.1% |
| Recurring financial charges | 65 | €1,526 | €1,265 | -€262 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €107,675 | €124,226 | +€16,552 | +15.4% |
| Income taxes | 67/77 | €14,603 | €18,792 | +€4,189 | +28.7% |
| Profit (loss) for the period | 9904 | €93,072 | €105,434 | +€12,363 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,072 | €105,434 | +€12,363 | +13.3% |
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 13 October 2026 via checked.be.