J.C.C.V.: 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.
J.C.C.V.
Largest movements
- Receivables within one year -€15,320
down €15,320 (-95.0%), from €16,123 to €802
of which Trade receivables: -€15,811
- Cash -€997
down €997 (-94.5%), from €1,054 to €58
mainly Other debts (-€17,340)
- Financial fixed assets -€540
no longer reported in 2025 (was €540)
- Other debts -€17,340
down €17,340 (-22.2%), from €78,187 to €60,847
- Trade debts +€326
up €326 (+145%), from €225 to €551
- Gross operating margin +€12,901
up €12,901, from -€12,557 to €344
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €17,717 | €860 | -€16,857 | -95.1% |
| Fixed assets | 21/28 | €540 | - | -€540 | |
| Financial fixed assets | 28 | €540 | - | -€540 | |
| Current assets | 29/58 | €17,177 | €860 | -€16,317 | -95.0% |
| Amounts receivable within one year | 40/41 | €16,123 | €802 | -€15,320 | -95.0% |
| Trade receivables | 40 | €15,811 | - | -€15,811 | |
| Other amounts receivable | 41 | €311 | €802 | +€491 | +158% |
| Cash at bank and in hand | 54/58 | €1,054 | €58 | -€997 | -94.5% |
| Total equity and liabilities | 10/49 | €17,717 | €860 | -€16,857 | -95.1% |
| Equity | 10/15 | -€60,695 | -€60,538 | +€157 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137 | €137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €137 | €137 | = | 0.0% |
| Legal reserve | 130 | €137 | €137 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,432 | -€79,275 | +€157 | +0.2% |
| Amounts payable | 17/49 | €78,412 | €61,398 | -€17,014 | -21.7% |
| Amounts payable within one year | 42/48 | €78,412 | €61,398 | -€17,014 | -21.7% |
| Trade debts | 44 | €225 | €551 | +€326 | +145% |
| Suppliers | 440/4 | €225 | €551 | +€326 | +145% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €78,187 | €60,847 | -€17,340 | -22.2% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€12,557 | €344 | +€12,901 | |
| Operating profit (loss) | 9901 | -€12,945 | €344 | +€13,288 | |
| Financial charges | 65/66B | €200 | €187 | -€13 | -6.5% |
| Recurring financial charges | 65 | €200 | €187 | -€13 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,145 | €157 | +€13,301 | |
| Profit (loss) for the period | 9904 | -€13,145 | €157 | +€13,301 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,145 | €157 | +€13,301 |
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.