VJA: what changed
VJA
Largest movements
- Cash -€7,945
down €7,945 (-79.3%), from €10,020 to €2,075
mainly Receivables within one year (-€6,157) and Other debts (-€5,980)
- Receivables within one year +€6,157
up €6,157 (+46.3%), from €13,310 to €19,467
of which Other amounts receivable: +€19,467
- Tangible fixed assets -€4,977
down €4,977 (-61.8%), from €8,059 to €3,082
of which Furniture and vehicles: -€2,823
- Other debts -€5,980
down €5,980 (-98.9%), from €6,044 to €64
- Tax, wage and social debts -€3,309
down €3,309 (-93.0%), from €3,559 to €250
- Reserves +€1,713
up €1,713 (+19.8%), from €8,642 to €10,355
- Trade debts +€852
up €852 (+67.0%), from €1,273 to €2,126
- Gross operating margin -€6,845
down €6,845 (-50.4%), from €13,578 to €6,733
- Staff costs -€3,232
no longer reported in 2025 (was €3,232)
- Taxes -€3,176
down €3,176, from €2,146 to -€1,029
- Depreciation -€853
down €853 (-14.6%), from €5,830 to €4,977
- Other operating charges -€291
down €291 (-24.0%), from €1,213 to €923
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 | €31,918 | €25,195 | -€6,724 | -21.1% |
| Fixed assets | 21/28 | €8,309 | €3,332 | -€4,977 | -59.9% |
| Tangible fixed assets | 22/27 | €8,059 | €3,082 | -€4,977 | -61.8% |
| Plant, machinery and equipment | 23 | €1,607 | €769 | -€838 | -52.2% |
| Furniture and vehicles | 24 | €3,178 | €355 | -€2,823 | -88.8% |
| Other tangible fixed assets | 26 | €3,274 | €1,959 | -€1,316 | -40.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €23,609 | €21,863 | -€1,747 | -7.4% |
| Amounts receivable within one year | 40/41 | €13,310 | €19,467 | +€6,157 | +46.3% |
| Trade receivables | 40 | €13,310 | - | -€13,310 | |
| Other amounts receivable | 41 | - | €19,467 | +€19,467 | |
| Cash at bank and in hand | 54/58 | €10,020 | €2,075 | -€7,945 | -79.3% |
| Deferred charges and accrued income | 490/1 | €280 | €321 | +€42 | +14.9% |
| Total equity and liabilities | 10/49 | €31,918 | €25,195 | -€6,724 | -21.1% |
| Equity | 10/15 | €21,042 | €22,755 | +€1,713 | +8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,642 | €10,355 | +€1,713 | +19.8% |
| Distributable reserves | 133 | €8,642 | €10,355 | +€1,713 | +19.8% |
| Amounts payable | 17/49 | €10,876 | €2,439 | -€8,437 | -77.6% |
| Amounts payable within one year | 42/48 | €10,876 | €2,439 | -€8,437 | -77.6% |
| Trade debts | 44 | €1,273 | €2,126 | +€852 | +67.0% |
| Suppliers | 440/4 | €1,273 | €2,126 | +€852 | +67.0% |
| Taxes, remuneration and social security | 45 | €3,559 | €250 | -€3,309 | -93.0% |
| Taxes | 450/3 | €3,559 | €250 | -€3,309 | -93.0% |
| Other amounts payable | 47/48 | €6,044 | €64 | -€5,980 | -98.9% |
| Remuneration, social security and pensions | 62 | €3,232 | - | -€3,232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,830 | €4,977 | -€853 | -14.6% |
| Other operating charges | 640/8 | €1,213 | €923 | -€291 | -24.0% |
| Gross operating margin | 9900 | €13,578 | €6,733 | -€6,845 | -50.4% |
| Operating profit (loss) | 9901 | €3,302 | €833 | -€2,469 | -74.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €144 | €150 | +€6 | +3.9% |
| Recurring financial charges | 65 | €144 | €150 | +€6 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €3,158 | €684 | -€2,474 | -78.3% |
| Income taxes | 67/77 | €2,146 | -€1,029 | -€3,176 | |
| Profit (loss) for the period | 9904 | €1,012 | €1,713 | +€701 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,012 | €1,713 | +€701 | +69.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.