JNV: 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.
JNV
Largest movements
- Deferred charges and accrued income +€183
new in 2025: €183
- Cash +€99
up €99 (+114%), from €87 to €186
mainly Other debts (+€5,421) and Trade debts (+€143)
- Receivables within one year -€83
down €83 (-19.4%), from €429 to €346
- Other debts +€5,421
up €5,421 (+8.7%), from €62,539 to €67,961
- Profit (loss) carried forward -€5,366
down €5,366 (-7.7%), from -€69,846 to -€75,212
- Trade debts +€143
up €143 (+116%), from €123 to €266
- Financial charges -€431
down €431 (-16.5%), from €2,602 to €2,172
- Other operating charges +€124
up €124 (+24.6%), from €505 to €630
- Gross operating margin +€99
up €99 (+3.7%), from -€2,664 to -€2,564
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.
Derived cash bridge
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 | €517 | €715 | +€198 | +38.4% |
| Current assets | 29/58 | €517 | €715 | +€198 | +38.4% |
| Amounts receivable within one year | 40/41 | €429 | €346 | -€83 | -19.4% |
| Other amounts receivable | 41 | €429 | €346 | -€83 | -19.4% |
| Cash at bank and in hand | 54/58 | €87 | €186 | +€99 | +114% |
| Deferred charges and accrued income | 490/1 | - | €183 | +€183 | |
| Total equity and liabilities | 10/49 | €517 | €715 | +€198 | +38.4% |
| Equity | 10/15 | -€63,646 | -€69,012 | -€5,366 | -8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,846 | -€75,212 | -€5,366 | -7.7% |
| Amounts payable | 17/49 | €64,162 | €69,727 | +€5,564 | +8.7% |
| Amounts payable within one year | 42/48 | €62,662 | €68,227 | +€5,564 | +8.9% |
| Trade debts | 44 | €123 | €266 | +€143 | +116% |
| Suppliers | 440/4 | €123 | €266 | +€143 | +116% |
| Other amounts payable | 47/48 | €62,539 | €67,961 | +€5,421 | +8.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €630 | +€124 | +24.6% |
| Gross operating margin | 9900 | -€2,664 | -€2,564 | +€99 | +3.7% |
| Operating profit (loss) | 9901 | -€3,169 | -€3,194 | -€25 | -0.8% |
| Financial charges | 65/66B | €2,602 | €2,172 | -€431 | -16.5% |
| Recurring financial charges | 65 | €2,602 | €2,172 | -€431 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,772 | -€5,366 | +€406 | +7.0% |
| Profit (loss) for the period | 9904 | -€5,772 | -€5,366 | +€406 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,772 | -€5,366 | +€406 | +7.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.