JCV: 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.
JCV
Largest movements
- Cash +€26,009
up €26,009 (+4329.2%), from €601 to €26,610
mainly Other debts (+€34,928) and Net result for the year (+€7,687)
- Receivables within one year +€22,698
up €22,698 (+4526.8%), from €501 to €23,199
of which Trade receivables: +€23,199
- Financial fixed assets +€2,498
new in 2025: €2,498
- Other debts +€34,928
new in 2025: €34,928
- Profit (loss) carried forward +€7,687
up €7,687, from -€2,898 to €4,790
- Tax, wage and social debts +€4,500
new in 2025: €4,500
- Trade debts +€4,090
new in 2025: €4,090
- Gross operating margin +€14,783
up €14,783, from -€2,681 to €12,102
- Taxes +€3,186
new in 2025: €3,186
- Other operating charges +€1,066
new in 2025: €1,066
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 | €1,102 | €52,307 | +€51,205 | +4645.7% |
| Fixed assets | 21/28 | - | €2,498 | +€2,498 | |
| Financial fixed assets | 28 | - | €2,498 | +€2,498 | |
| Current assets | 29/58 | €1,102 | €49,809 | +€48,707 | +4419.1% |
| Amounts receivable within one year | 40/41 | €501 | €23,199 | +€22,698 | +4526.8% |
| Trade receivables | 40 | - | €23,199 | +€23,199 | |
| Other amounts receivable | 41 | €501 | €0 | -€501 | -100.0% |
| Cash at bank and in hand | 54/58 | €601 | €26,610 | +€26,009 | +4329.2% |
| Total equity and liabilities | 10/49 | €1,102 | €52,307 | +€51,205 | +4645.7% |
| Equity | 10/15 | €1,102 | €8,790 | +€7,687 | +697.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,898 | €4,790 | +€7,687 | |
| Amounts payable | 17/49 | - | €43,517 | +€43,517 | |
| Amounts payable within one year | 42/48 | - | €43,517 | +€43,517 | |
| Trade debts | 44 | - | €4,090 | +€4,090 | |
| Suppliers | 440/4 | - | €4,090 | +€4,090 | |
| Taxes, remuneration and social security | 45 | - | €4,500 | +€4,500 | |
| Taxes | 450/3 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | - | €34,928 | +€34,928 | |
| Other operating charges | 640/8 | - | €1,066 | +€1,066 | |
| Gross operating margin | 9900 | -€2,681 | €12,102 | +€14,783 | |
| Operating profit (loss) | 9901 | -€2,681 | €11,036 | +€13,717 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €217 | €163 | -€54 | -24.8% |
| Recurring financial charges | 65 | €217 | €163 | -€54 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,898 | €10,873 | +€13,771 | |
| Income taxes | 67/77 | - | €3,186 | +€3,186 | |
| Profit (loss) for the period | 9904 | -€2,898 | €7,687 | +€10,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,898 | €7,687 | +€10,585 |
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 8 October 2026 via checked.be.