J&V SCENTIALS: 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 SCENTIALS
Largest movements
- Cash +€33,452
up €33,452 (+54.5%), from €61,330 to €94,782
mainly Net result for the year (+€47,455) and Deferred charges and accrued income (+€467)
- Receivables within one year +€2,769
new in 2025: €2,769
- Stocks and contracts +€2,173
up €2,173 (+5.7%), from €38,327 to €40,500
- Reserves +€110,996
new in 2025: €110,996
- Profit (loss) carried forward -€63,541
down €63,541 (-100%), from €63,541 to €0
- Tax, wage and social debts -€6,537
down €6,537 (-22.4%), from €29,142 to €22,604
- Trade debts -€2,821
down €2,821 (-45.0%), from €6,272 to €3,451
- Gross operating margin -€18,848
down €18,848 (-23.7%), from €79,629 to €60,781
- Taxes -€3,874
down €3,874 (-24.1%), from €16,106 to €12,231
- Financial charges +€1,236
up €1,236 (+496%), from €249 to €1,486
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 | €100,124 | €138,051 | +€37,927 | +37.9% |
| Current assets | 29/58 | €100,124 | €138,051 | +€37,927 | +37.9% |
| Stocks and contracts in progress | 3 | €38,327 | €40,500 | +€2,173 | +5.7% |
| Stocks | 30/36 | €38,327 | €40,500 | +€2,173 | +5.7% |
| Amounts receivable within one year | 40/41 | - | €2,769 | +€2,769 | |
| Other amounts receivable | 41 | - | €2,769 | +€2,769 | |
| Cash at bank and in hand | 54/58 | €61,330 | €94,782 | +€33,452 | +54.5% |
| Deferred charges and accrued income | 490/1 | €467 | €0 | -€467 | -100% |
| Total equity and liabilities | 10/49 | €100,124 | €138,051 | +€37,927 | +37.9% |
| Equity | 10/15 | €64,541 | €111,996 | +€47,455 | +73.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €110,996 | +€110,996 | |
| Distributable reserves | 133 | - | €110,996 | +€110,996 | |
| Profit (loss) carried forward | 14 | €63,541 | €0 | -€63,541 | -100% |
| Amounts payable | 17/49 | €35,583 | €26,055 | -€9,528 | -26.8% |
| Amounts payable within one year | 42/48 | €35,583 | €26,055 | -€9,528 | -26.8% |
| Trade debts | 44 | €6,272 | €3,451 | -€2,821 | -45.0% |
| Suppliers | 440/4 | €6,272 | €3,451 | -€2,821 | -45.0% |
| Taxes, remuneration and social security | 45 | €29,142 | €22,604 | -€6,537 | -22.4% |
| Taxes | 450/3 | €29,142 | €22,604 | -€6,537 | -22.4% |
| Other amounts payable | 47/48 | €170 | €0 | -€170 | -100% |
| Other operating charges | 640/8 | €131 | €0 | -€131 | -100% |
| Gross operating margin | 9900 | €79,629 | €60,781 | -€18,848 | -23.7% |
| Operating profit (loss) | 9901 | €79,498 | €60,781 | -€18,717 | -23.5% |
| Financial income | 75/76B | €398 | €391 | -€7 | -1.8% |
| Recurring financial income | 75 | €398 | €391 | -€7 | -1.8% |
| Financial charges | 65/66B | €249 | €1,486 | +€1,236 | +496% |
| Recurring financial charges | 65 | €249 | €1,486 | +€1,236 | +496% |
| Profit (loss) for the period before taxes | 9903 | €79,647 | €59,686 | -€19,960 | -25.1% |
| Income taxes | 67/77 | €16,106 | €12,231 | -€3,874 | -24.1% |
| Profit (loss) for the period | 9904 | €63,541 | €47,455 | -€16,086 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,541 | €47,455 | -€16,086 | -25.3% |
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 19 October 2026 via checked.be.