HOLDING JDV: 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.
HOLDING JDV
Largest movements
- Receivables within one year +€19,265
up €19,265 (+49.7%), from €38,725 to €57,990
of which Other amounts receivable: +€23,125
- Reserves +€15,774
up €15,774 (+12.0%), from €131,113 to €146,887
- Gross operating margin +€19,176
up €19,176 (+840%), from €2,283 to €21,459
- Taxes +€5,317
new in 2025: €5,317
- Financial income +€535
up €535 (+1,364%), from €39 to €574
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 | €215,979 | €233,618 | +€17,639 | +8.2% |
| Fixed assets | 21/28 | €175,000 | €175,000 | = | 0.0% |
| Financial fixed assets | 28 | €175,000 | €175,000 | = | 0.0% |
| Current assets | 29/58 | €40,979 | €58,618 | +€17,639 | +43.0% |
| Amounts receivable within one year | 40/41 | €38,725 | €57,990 | +€19,265 | +49.7% |
| Trade receivables | 40 | €5,916 | €2,056 | -€3,860 | -65.2% |
| Other amounts receivable | 41 | €32,809 | €55,934 | +€23,125 | +70.5% |
| Cash at bank and in hand | 54/58 | €2,215 | €54 | -€2,160 | -97.5% |
| Deferred charges and accrued income | 490/1 | €39 | €574 | +€535 | +1,364% |
| Total equity and liabilities | 10/49 | €215,979 | €233,618 | +€17,639 | +8.2% |
| Equity | 10/15 | €161,113 | €176,887 | +€15,774 | +9.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €131,113 | €146,887 | +€15,774 | +12.0% |
| Distributable reserves | 133 | €131,113 | €146,887 | +€15,774 | +12.0% |
| Amounts payable | 17/49 | €54,867 | €56,732 | +€1,865 | +3.4% |
| Amounts payable within one year | 42/48 | €54,867 | €56,732 | +€1,865 | +3.4% |
| Trade debts | 44 | €3,211 | €4,380 | +€1,169 | +36.4% |
| Suppliers | 440/4 | €3,211 | €4,380 | +€1,169 | +36.4% |
| Taxes, remuneration and social security | 45 | €2,032 | €1,498 | -€534 | -26.3% |
| Taxes | 450/3 | €2,032 | €1,498 | -€534 | -26.3% |
| Other amounts payable | 47/48 | €49,624 | €50,854 | +€1,230 | +2.5% |
| Other operating charges | 640/8 | €577 | €528 | -€49 | -8.6% |
| Gross operating margin | 9900 | €2,283 | €21,459 | +€19,176 | +840% |
| Operating profit (loss) | 9901 | €1,706 | €20,931 | +€19,226 | +1,127% |
| Financial income | 75/76B | €39 | €574 | +€535 | +1,364% |
| Recurring financial income | 75 | €39 | €574 | +€535 | +1,364% |
| Financial charges | 65/66B | €448 | €414 | -€34 | -7.6% |
| Recurring financial charges | 65 | €448 | €414 | -€34 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €1,297 | €21,091 | +€19,795 | +1,527% |
| Income taxes | 67/77 | - | €5,317 | +€5,317 | |
| Profit (loss) for the period | 9904 | €1,297 | €15,774 | +€14,477 | +1,116% |
| Profit (loss) for the period to be appropriated | 9905 | €1,297 | €15,774 | +€14,477 | +1,116% |
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 18 October 2026 via checked.be.