J&V EVENTS: 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&V EVENTS
Largest movements
- Intangible fixed assets -€37,055
down €37,055 (-16.7%), from €222,331 to €185,276
- Receivables within one year +€7,666
up €7,666 (+66.0%), from €11,623 to €19,289
of which Other amounts receivable: +€13,160
- Debts after one year -€41,735
down €41,735 (-49.5%), from €84,385 to €42,650
- Reserves +€29,199
up €29,199 (+8.2%), from €356,706 to €385,905
- Other debts -€20,986
down €20,986 (-15.2%), from €138,437 to €117,451
- Gross operating margin +€4,443
up €4,443 (+9.8%), from €45,385 to €49,828
- Financial charges +€2,250
up €2,250 (+16.0%), from €14,072 to €16,321
- Taxes +€1,179
up €1,179 (+10.9%), from €10,791 to €11,970
- Financial income +€831
up €831 (+1.8%), from €45,000 to €45,831
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 | €648,979 | €615,251 | -€33,728 | -5.2% |
| Fixed assets | 21/28 | €626,823 | €589,174 | -€37,649 | -6.0% |
| Intangible fixed assets | 21 | €222,331 | €185,276 | -€37,055 | -16.7% |
| Tangible fixed assets | 22/27 | €4,496 | €3,902 | -€594 | -13.2% |
| Land and buildings | 22 | €3,453 | €3,089 | -€364 | -10.5% |
| Furniture and vehicles | 24 | €1,043 | €813 | -€230 | -22.1% |
| Financial fixed assets | 28 | €399,996 | €399,996 | = | 0.0% |
| Current assets | 29/58 | €22,156 | €26,077 | +€3,922 | +17.7% |
| Amounts receivable within one year | 40/41 | €11,623 | €19,289 | +€7,666 | +66.0% |
| Trade receivables | 40 | €5,494 | €0 | -€5,494 | -100% |
| Other amounts receivable | 41 | €6,129 | €19,289 | +€13,160 | +215% |
| Cash at bank and in hand | 54/58 | €10,533 | €6,788 | -€3,744 | -35.5% |
| Total equity and liabilities | 10/49 | €648,979 | €615,251 | -€33,728 | -5.2% |
| Equity | 10/15 | €369,706 | €398,905 | +€29,199 | +7.9% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €356,706 | €385,905 | +€29,199 | +8.2% |
| Distributable reserves | 133 | €356,706 | €385,905 | +€29,199 | +8.2% |
| Amounts payable | 17/49 | €279,272 | €216,346 | -€62,926 | -22.5% |
| Amounts payable after more than one year | 17 | €84,385 | €42,650 | -€41,735 | -49.5% |
| Financial debts | 170/4 | €84,385 | €42,650 | -€41,735 | -49.5% |
| Amounts payable within one year | 42/48 | €185,203 | €164,481 | -€20,722 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €44,895 | €41,735 | -€3,160 | -7.0% |
| Financial debts | 43 | €0 | €845 | +€845 | |
| Credit institutions | 430/8 | €0 | €845 | +€845 | |
| Trade debts | 44 | €1,080 | €28 | -€1,052 | -97.4% |
| Suppliers | 440/4 | €1,080 | €28 | -€1,052 | -97.4% |
| Taxes, remuneration and social security | 45 | €791 | €4,423 | +€3,632 | +459% |
| Taxes | 450/3 | €791 | €4,423 | +€3,632 | +459% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €138,437 | €117,451 | -€20,986 | -15.2% |
| Accrued charges and deferred income | 492/3 | €9,685 | €9,215 | -€470 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,350 | €37,649 | +€299 | +0.8% |
| Other operating charges | 640/8 | €506 | €520 | +€13 | +2.7% |
| Gross operating margin | 9900 | €45,385 | €49,828 | +€4,443 | +9.8% |
| Operating profit (loss) | 9901 | €7,529 | €11,659 | +€4,130 | +54.9% |
| Financial income | 75/76B | €45,000 | €45,831 | +€831 | +1.8% |
| Recurring financial income | 75 | €45,000 | €45,831 | +€831 | +1.8% |
| Financial charges | 65/66B | €14,072 | €16,321 | +€2,250 | +16.0% |
| Recurring financial charges | 65 | €14,072 | €16,321 | +€2,250 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €38,457 | €41,169 | +€2,712 | +7.1% |
| Income taxes | 67/77 | €10,791 | €11,970 | +€1,179 | +10.9% |
| Profit (loss) for the period | 9904 | €27,666 | €29,199 | +€1,533 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,666 | €29,199 | +€1,533 | +5.5% |
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 22 October 2026 via checked.be.