JDV-INVEST: 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.
JDV-INVEST
Largest movements
- Current assets +€57,869
up €57,869 (+6.2%), from €928,656 to €986,525
- Reserves +€62,529
up €62,529 (+7.8%), from €799,110 to €861,639
- Gross operating margin -€24,563
down €24,563 (-28.5%), from €86,095 to €61,531
- Taxes -€8,784
down €8,784 (-34.7%), from €25,334 to €16,550
From the 2013 result to the 2014 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €929,699 | €987,196 | +€57,498 | +6.2% |
| Fixed assets | 21/28 | €1,043 | €671 | -€372 | -35.6% |
| Tangible fixed assets | 22/27 | €1,043 | €671 | -€372 | -35.6% |
| Current assets | 29/58 | €928,656 | €986,525 | +€57,869 | +6.2% |
| Amounts receivable within one year | 40/41 | €446,987 | €470,409 | +€23,421 | +5.2% |
| Current investments | 50/53 | €447,826 | €468,869 | +€21,043 | +4.7% |
| Cash at bank and in hand | 54/58 | €29,644 | €47,248 | +€17,603 | +59.4% |
| Total equity and liabilities | 10/49 | €929,699 | €987,196 | +€57,498 | +6.2% |
| Equity | 10/15 | €924,110 | €986,639 | +€62,529 | +6.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €799,110 | €861,639 | +€62,529 | +7.8% |
| Amounts payable | 17/49 | €5,589 | €558 | -€5,031 | -90.0% |
| Amounts payable within one year | 42/48 | €5,589 | €558 | -€5,031 | -90.0% |
| Trade debts | 44 | €2,626 | - | -€2,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €372 | = | 0.0% |
| Gross operating margin | 9900 | €86,095 | €61,531 | -€24,563 | -28.5% |
| Operating profit (loss) | 9901 | €83,580 | €59,091 | -€24,489 | -29.3% |
| Recurring financial income | 75 | €21,022 | €20,035 | -€987 | -4.7% |
| Recurring financial charges | 65 | €47 | €47 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €104,555 | €79,079 | -€25,476 | -24.4% |
| Income taxes | 67/77 | €25,334 | €16,550 | -€8,784 | -34.7% |
| Profit (loss) for the period | 9904 | €79,221 | €62,529 | -€16,692 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,221 | €62,529 | -€16,692 | -21.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.