JBVK MGMT: 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.
JBVK MGMT
Largest movements
- Cash +€14,352
up €14,352 (+92.1%), from €15,590 to €29,943
mainly Other debts (+€14,252) and Short-term financial debts (+€5,604)
- Receivables within one year +€3,275
up €3,275 (+15.1%), from €21,659 to €24,934
- Other debts +€14,252
up €14,252 (+970%), from €1,469 to €15,722
- Short-term financial debts +€5,604
new in 2025: €5,604
- Tax, wage and social debts -€1,643
down €1,643 (-100%), from €1,643 to €0
- Profit (loss) carried forward -€1,219
down €1,219 (-34.2%), from -€3,568 to -€4,787
- Trade debts +€632
up €632 (+523%), from €121 to €753
- Gross operating margin +€1,174
up €1,174 (+43.4%), from -€2,708 to -€1,534
- Financial income +€1,166
up €1,166 (+246%), from €474 to €1,640
- Other operating charges -€287
down €287 (-30.9%), from €928 to €642
- Financial charges +€279
up €279 (+68.8%), from €405 to €683
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 | €37,249 | €54,876 | +€17,627 | +47.3% |
| Current assets | 29/58 | €37,249 | €54,876 | +€17,627 | +47.3% |
| Amounts receivable within one year | 40/41 | €21,659 | €24,934 | +€3,275 | +15.1% |
| Other amounts receivable | 41 | €21,659 | €24,934 | +€3,275 | +15.1% |
| Cash at bank and in hand | 54/58 | €15,590 | €29,943 | +€14,352 | +92.1% |
| Total equity and liabilities | 10/49 | €37,249 | €54,876 | +€17,627 | +47.3% |
| Equity | 10/15 | €34,016 | €32,797 | -€1,219 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,384 | €31,384 | = | 0.0% |
| Distributable reserves | 133 | €31,384 | €31,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,568 | -€4,787 | -€1,219 | -34.2% |
| Amounts payable | 17/49 | €3,233 | €22,079 | +€18,846 | +583% |
| Amounts payable within one year | 42/48 | €3,233 | €22,079 | +€18,846 | +583% |
| Financial debts | 43 | - | €5,604 | +€5,604 | |
| Other loans | 439 | - | €5,604 | +€5,604 | |
| Trade debts | 44 | €121 | €753 | +€632 | +523% |
| Suppliers | 440/4 | €121 | €753 | +€632 | +523% |
| Taxes, remuneration and social security | 45 | €1,643 | €0 | -€1,643 | -100% |
| Taxes | 450/3 | €1,643 | €0 | -€1,643 | -100% |
| Other amounts payable | 47/48 | €1,469 | €15,722 | +€14,252 | +970% |
| Other operating charges | 640/8 | €928 | €642 | -€287 | -30.9% |
| Gross operating margin | 9900 | -€2,708 | -€1,534 | +€1,174 | +43.4% |
| Operating profit (loss) | 9901 | -€3,637 | -€2,176 | +€1,461 | +40.2% |
| Financial income | 75/76B | €474 | €1,640 | +€1,166 | +246% |
| Recurring financial income | 75 | €474 | €1,640 | +€1,166 | +246% |
| Financial charges | 65/66B | €405 | €683 | +€279 | +68.8% |
| Recurring financial charges | 65 | €405 | €683 | +€279 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,568 | -€1,219 | +€2,349 | +65.8% |
| Profit (loss) for the period | 9904 | -€3,568 | -€1,219 | +€2,349 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,568 | -€1,219 | +€2,349 | +65.8% |
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.