JOLIEN VDM: 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.
JOLIEN VDM
Largest movements
- Cash +€4,503
up €4,503 (+113%), from €3,989 to €8,492
mainly Depreciation (+€4,638) and Tax, wage and social debts (+€2,498)
- Tangible fixed assets -€3,351
down €3,351 (-31.1%), from €10,759 to €7,408
- Receivables within one year -€1,256
down €1,256 (-5.7%), from €21,843 to €20,587
of which Trade receivables: -€4,204
- Debts after one year -€3,847
no longer reported in 2024 (was €3,847)
- Tax, wage and social debts +€2,498
up €2,498 (+25.5%), from €9,785 to €12,283
- Other debts +€1,991
up €1,991 (+25.2%), from €7,902 to €9,894
- Trade debts +€1,328
up €1,328 (+51.7%), from €2,570 to €3,898
- Profit (loss) carried forward -€1,309
new in 2024: -€1,309
- Gross operating margin -€3,697
down €3,697 (-8.5%), from €43,689 to €39,992
- Other operating charges +€1,462
up €1,462 (+56.3%), from €2,598 to €4,060
- Taxes -€1,220
down €1,220 (-58.5%), from €2,086 to €866
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,684 | €46,134 | -€550 | -1.2% |
| Fixed assets | 21/28 | €19,667 | €16,316 | -€3,351 | -17.0% |
| Tangible fixed assets | 22/27 | €10,759 | €7,408 | -€3,351 | -31.1% |
| Furniture and vehicles | 24 | €10,759 | €7,408 | -€3,351 | -31.1% |
| Financial fixed assets | 28 | €8,908 | €8,908 | = | 0.0% |
| Current assets | 29/58 | €27,016 | €29,818 | +€2,802 | +10.4% |
| Amounts receivable within one year | 40/41 | €21,843 | €20,587 | -€1,256 | -5.7% |
| Trade receivables | 40 | €16,983 | €12,779 | -€4,204 | -24.8% |
| Other amounts receivable | 41 | €4,860 | €7,808 | +€2,948 | +60.7% |
| Cash at bank and in hand | 54/58 | €3,989 | €8,492 | +€4,503 | +113% |
| Deferred charges and accrued income | 490/1 | €1,185 | €739 | -€446 | -37.6% |
| Total equity and liabilities | 10/49 | €46,684 | €46,134 | -€550 | -1.2% |
| Equity | 10/15 | €17,520 | €16,212 | -€1,309 | -7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,320 | €11,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €10,700 | €10,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,309 | -€1,309 | |
| Amounts payable | 17/49 | €29,163 | €29,922 | +€759 | +2.6% |
| Amounts payable after more than one year | 17 | €3,847 | - | -€3,847 | |
| Financial debts | 170/4 | €3,847 | - | -€3,847 | |
| Amounts payable within one year | 42/48 | €25,316 | €29,922 | +€4,606 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €5,059 | €3,847 | -€1,212 | -23.9% |
| Trade debts | 44 | €2,570 | €3,898 | +€1,328 | +51.7% |
| Suppliers | 440/4 | €2,570 | €3,898 | +€1,328 | +51.7% |
| Taxes, remuneration and social security | 45 | €9,785 | €12,283 | +€2,498 | +25.5% |
| Taxes | 450/3 | €9,785 | €12,283 | +€2,498 | +25.5% |
| Other amounts payable | 47/48 | €7,902 | €9,894 | +€1,991 | +25.2% |
| Remuneration, social security and pensions | 62 | €30,470 | €30,271 | -€200 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,385 | €4,638 | +€253 | +5.8% |
| Other operating charges | 640/8 | €2,598 | €4,060 | +€1,462 | +56.3% |
| Gross operating margin | 9900 | €43,689 | €39,992 | -€3,697 | -8.5% |
| Operating profit (loss) | 9901 | €6,236 | €1,024 | -€5,212 | -83.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,059 | €1,466 | +€407 | +38.4% |
| Recurring financial charges | 65 | €1,059 | €1,466 | +€407 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €5,177 | -€442 | -€5,619 | |
| Income taxes | 67/77 | €2,086 | €866 | -€1,220 | -58.5% |
| Profit (loss) for the period | 9904 | €3,091 | -€1,309 | -€4,399 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,091 | -€1,309 | -€4,399 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.