JBVV: 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.
JBVV
Largest movements
- Tangible fixed assets +€55,070
up €55,070 (+8.7%), from €630,091 to €685,161
- Debts after one year +€35,387
up €35,387 (+6.0%), from €589,217 to €624,604
- Other debts +€8,000
up €8,000 (+271.3%), from €2,949 to €10,949
- Gross operating margin -€10,180
down €10,180 (-27.2%), from €37,473 to €27,293
- Taxes -€1,563
no longer reported in 2025 (was €1,563)
- Financial charges +€1,416
up €1,416 (+14.9%), from €9,503 to €10,919
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 | €642,458 | €685,336 | +€42,878 | +6.7% |
| Fixed assets | 21/28 | €630,091 | €685,161 | +€55,070 | +8.7% |
| Tangible fixed assets | 22/27 | €630,091 | €685,161 | +€55,070 | +8.7% |
| Land and buildings | 22 | €630,091 | €685,161 | +€55,070 | +8.7% |
| Current assets | 29/58 | €12,367 | €176 | -€12,192 | -98.6% |
| Cash at bank and in hand | 54/58 | €6,198 | - | -€6,198 | |
| Deferred charges and accrued income | 490/1 | €6,170 | €176 | -€5,994 | -97.2% |
| Total equity and liabilities | 10/49 | €642,458 | €685,336 | +€42,878 | +6.7% |
| Equity | 10/15 | €15,734 | €12,177 | -€3,557 | -22.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,734 | €2,177 | -€3,557 | -62.0% |
| Amounts payable | 17/49 | €626,724 | €673,159 | +€46,435 | +7.4% |
| Amounts payable after more than one year | 17 | €589,217 | €624,604 | +€35,387 | +6.0% |
| Financial debts | 170/4 | €589,217 | €624,604 | +€35,387 | +6.0% |
| Amounts payable within one year | 42/48 | €36,507 | €48,555 | +€12,048 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €31,505 | €35,298 | +€3,793 | +12.0% |
| Financial debts | 43 | - | €1,506 | +€1,506 | |
| Credit institutions | 430/8 | - | €1,506 | +€1,506 | |
| Trade debts | 44 | €491 | €802 | +€312 | +63.5% |
| Suppliers | 440/4 | €491 | €802 | +€312 | +63.5% |
| Taxes, remuneration and social security | 45 | €1,563 | - | -€1,563 | |
| Taxes | 450/3 | €1,563 | - | -€1,563 | |
| Other amounts payable | 47/48 | €2,949 | €10,949 | +€8,000 | +271.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,595 | €16,715 | +€119 | +0.7% |
| Other operating charges | 640/8 | €3,119 | €3,216 | +€97 | +3.1% |
| Gross operating margin | 9900 | €37,473 | €27,293 | -€10,180 | -27.2% |
| Operating profit (loss) | 9901 | €17,759 | €7,362 | -€10,396 | -58.5% |
| Financial charges | 65/66B | €9,503 | €10,919 | +€1,416 | +14.9% |
| Recurring financial charges | 65 | €9,503 | €10,919 | +€1,416 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €8,256 | -€3,557 | -€11,813 | |
| Income taxes | 67/77 | €1,563 | - | -€1,563 | |
| Profit (loss) for the period | 9904 | €6,693 | -€3,557 | -€10,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,693 | -€3,557 | -€10,250 |
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 6 October 2026 via checked.be.