Jbvrt kiné: what changed
Two fiscal 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.
Jbvrt kiné
Largest movements
- Cash +€37,782
up €37,782 (+258.1%), from €14,639 to €52,421
mainly Net result for the year (+€30,932) and Trade debts (+€9,887)
- Tangible fixed assets -€4,952
down €4,952 (-29.3%), from €16,881 to €11,928
- Deferred charges and accrued income +€4,578
up €4,578 (+11.6%), from €39,546 to €44,124
- Profit (loss) carried forward +€30,932
up €30,932 (+83.0%), from €37,248 to €68,180
- Trade debts +€9,887
up €9,887 (+481.8%), from €2,052 to €11,939
- Tax, wage and social debts -€1,646
down €1,646 (-12.9%), from €12,803 to €11,158
of which Taxes: -€1,948
- Gross operating margin -€4,032
down €4,032 (-8.1%), from €49,838 to €45,806
- Depreciation +€2,476
up €2,476 (+100.0%), from €2,476 to €4,952
- Taxes -€823
down €823 (-8.3%), from €9,899 to €9,076
- Other operating charges +€592
up €592 (+335.9%), from €176 to €768
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.
Cash bridge derived
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 | €71,065 | €109,196 | +€38,131 | +53.7% |
| Fixed assets | 21/28 | €16,881 | €11,928 | -€4,952 | -29.3% |
| Tangible fixed assets | 22/27 | €16,881 | €11,928 | -€4,952 | -29.3% |
| Furniture and vehicles | 24 | €16,881 | €11,928 | -€4,952 | -29.3% |
| Current assets | 29/58 | €54,184 | €97,268 | +€43,083 | +79.5% |
| Amounts receivable within one year | 40/41 | - | €723 | +€723 | |
| Trade receivables | 40 | - | €723 | +€723 | |
| Cash at bank and in hand | 54/58 | €14,639 | €52,421 | +€37,782 | +258.1% |
| Deferred charges and accrued income | 490/1 | €39,546 | €44,124 | +€4,578 | +11.6% |
| Total equity and liabilities | 10/49 | €71,065 | €109,196 | +€38,131 | +53.7% |
| Equity | 10/15 | €39,748 | €70,680 | +€30,932 | +77.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,248 | €68,180 | +€30,932 | +83.0% |
| Amounts payable | 17/49 | €31,317 | €38,516 | +€7,199 | +23.0% |
| Amounts payable within one year | 42/48 | €30,930 | €38,086 | +€7,156 | +23.1% |
| Trade debts | 44 | €2,052 | €11,939 | +€9,887 | +481.8% |
| Suppliers | 440/4 | €2,052 | €11,939 | +€9,887 | +481.8% |
| Taxes, remuneration and social security | 45 | €12,803 | €11,158 | -€1,646 | -12.9% |
| Taxes | 450/3 | €11,024 | €9,076 | -€1,948 | -17.7% |
| Remuneration and social security | 454/9 | €1,780 | €2,082 | +€302 | +17.0% |
| Other amounts payable | 47/48 | €16,075 | €14,989 | -€1,086 | -6.8% |
| Accrued charges and deferred income | 492/3 | €387 | €430 | +€43 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,476 | €4,952 | +€2,476 | +100.0% |
| Other operating charges | 640/8 | €176 | €768 | +€592 | +335.9% |
| Gross operating margin | 9900 | €49,838 | €45,806 | -€4,032 | -8.1% |
| Operating profit (loss) | 9901 | €47,186 | €40,086 | -€7,100 | -15.0% |
| Financial charges | 65/66B | €39 | €78 | +€39 | +99.5% |
| Recurring financial charges | 65 | €39 | €78 | +€39 | +99.5% |
| Profit (loss) for the period before taxes | 9903 | €47,147 | €40,008 | -€7,139 | -15.1% |
| Income taxes | 67/77 | €9,899 | €9,076 | -€823 | -8.3% |
| Profit (loss) for the period | 9904 | €37,248 | €30,932 | -€6,316 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,248 | €30,932 | -€6,316 | -17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.