JANVVL: 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.
JANVVL
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Deferred charges and accrued income +€8,847
up €8,847 (+296%), from €2,990 to €11,836
- Cash +€8,790
up €8,790 (+52.7%), from €16,692 to €25,482
mainly Net result for the year (+€41,826) and Tax, wage and social debts (+€4,557)
- Receivables within one year -€1,718
down €1,718 (-18.4%), from €9,352 to €7,634
of which Trade receivables: -€9,075
- Tangible fixed assets +€1,140
up €1,140 (+60.1%), from €1,895 to €3,035
- Reserves +€41,826
up €41,826 (+201%), from €20,811 to €62,637
- Tax, wage and social debts +€4,557
up €4,557 (+97.1%), from €4,694 to €9,251
- Trade debts +€1,015
up €1,015 (+66.9%), from €1,517 to €2,532
- Gross operating margin +€31,113
up €31,113 (+101%), from €30,795 to €61,907
- Taxes +€9,044
up €9,044 (+92.9%), from €9,731 to €18,775
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 | €30,929 | €77,988 | +€47,058 | +152% |
| Fixed assets | 21/28 | €1,895 | €3,035 | +€1,140 | +60.1% |
| Tangible fixed assets | 22/27 | €1,895 | €3,035 | +€1,140 | +60.1% |
| Land and buildings | 22 | €1,895 | €3,035 | +€1,140 | +60.1% |
| Current assets | 29/58 | €29,034 | €74,953 | +€45,919 | +158% |
| Amounts receivable within one year | 40/41 | €9,352 | €7,634 | -€1,718 | -18.4% |
| Trade receivables | 40 | €9,075 | €0 | -€9,075 | -100% |
| Other amounts receivable | 41 | €277 | €7,634 | +€7,357 | +2,655% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €16,692 | €25,482 | +€8,790 | +52.7% |
| Deferred charges and accrued income | 490/1 | €2,990 | €11,836 | +€8,847 | +296% |
| Total equity and liabilities | 10/49 | €30,929 | €77,988 | +€47,058 | +152% |
| Equity | 10/15 | €24,311 | €66,137 | +€41,826 | +172% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €20,811 | €62,637 | +€41,826 | +201% |
| Distributable reserves | 133 | €20,811 | €62,637 | +€41,826 | +201% |
| Amounts payable | 17/49 | €6,618 | €11,850 | +€5,232 | +79.1% |
| Amounts payable within one year | 42/48 | €6,218 | €11,850 | +€5,632 | +90.6% |
| Financial debts | 43 | €7 | €67 | +€60 | +860% |
| Credit institutions | 430/8 | €7 | €67 | +€60 | +860% |
| Trade debts | 44 | €1,517 | €2,532 | +€1,015 | +66.9% |
| Suppliers | 440/4 | €1,517 | €2,532 | +€1,015 | +66.9% |
| Taxes, remuneration and social security | 45 | €4,694 | €9,251 | +€4,557 | +97.1% |
| Taxes | 450/3 | €4,694 | €9,251 | +€4,557 | +97.1% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €770 | +€567 | +278% |
| Other operating charges | 640/8 | - | €327 | +€327 | |
| Gross operating margin | 9900 | €30,795 | €61,907 | +€31,113 | +101% |
| Operating profit (loss) | 9901 | €30,591 | €60,560 | +€29,969 | +98.0% |
| Financial income | 75/76B | €9 | €213 | +€204 | +2,246% |
| Recurring financial income | 75 | €9 | €213 | +€204 | +2,246% |
| Financial charges | 65/66B | €58 | €172 | +€114 | +196% |
| Recurring financial charges | 65 | €58 | €172 | +€114 | +196% |
| Profit (loss) for the period before taxes | 9903 | €30,542 | €60,601 | +€30,059 | +98.4% |
| Income taxes | 67/77 | €9,731 | €18,775 | +€9,044 | +92.9% |
| Profit (loss) for the period | 9904 | €20,811 | €41,826 | +€21,015 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €20,811 | €41,826 | +€21,015 | +101% |
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 15 October 2026 via checked.be.