JLVD: 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.
JLVD
Largest movements
- Receivables within one year -€745
down €745 (-18.6%), from €4,000 to €3,255
of which Trade receivables: -€4,000
- Profit (loss) carried forward -€1,351
down €1,351 (-1.5%), from -€89,684 to -€91,035
- Other debts +€595
up €595 (+2.3%), from €25,489 to €26,084
- Gross operating margin -€210
down €210 (-19.2%), from -€1,094 to -€1,304
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 | €4,005 | €3,255 | -€750 | -18.7% |
| Current assets | 29/58 | €4,005 | €3,255 | -€750 | -18.7% |
| Amounts receivable within one year | 40/41 | €4,000 | €3,255 | -€745 | -18.6% |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 41 | - | €3,255 | +€3,255 | |
| Cash at bank and in hand | 54/58 | €5 | - | -€5 | |
| Total equity and liabilities | 10/49 | €4,005 | €3,255 | -€750 | -18.7% |
| Equity | 10/15 | -€21,484 | -€22,835 | -€1,351 | -6.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,684 | -€91,035 | -€1,351 | -1.5% |
| Amounts payable | 17/49 | €25,489 | €26,089 | +€600 | +2.4% |
| Amounts payable within one year | 42/48 | €25,489 | €26,089 | +€600 | +2.4% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €25,489 | €26,084 | +€595 | +2.3% |
| Gross operating margin | 9900 | -€1,094 | -€1,304 | -€210 | -19.2% |
| Operating profit (loss) | 9901 | -€1,094 | -€1,304 | -€210 | -19.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €43 | €47 | +€4 | +8.1% |
| Recurring financial charges | 65 | €43 | €47 | +€4 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,137 | -€1,351 | -€214 | -18.8% |
| Profit (loss) for the period | 9904 | -€1,137 | -€1,351 | -€214 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,137 | -€1,351 | -€214 | -18.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.