JRVB: 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.
JRVB
Largest movements
- Tangible fixed assets -€2,868
down €2,868 (-22.9%), from €12,547 to €9,679
of which Furniture and vehicles: -€1,773
- Profit (loss) carried forward -€32,810
down €32,810 (-1747.2%), from -€1,878 to -€34,688
- Other debts +€28,022
up €28,022 (+21.2%), from €131,939 to €159,960
- Trade debts +€5,598
up €5,598 (+446.6%), from €1,254 to €6,852
- Tax, wage and social debts -€3,600
down €3,600 (-55.4%), from €6,493 to €2,894
of which Taxes: -€3,600
- Gross operating margin -€49,859
down €49,859 (-98.9%), from €50,392 to €533
- Staff costs -€10,467
down €10,467 (-26.5%), from €39,449 to €28,983
- Depreciation -€5,608
down €5,608 (-64.0%), from €8,766 to €3,158
- Taxes -€917
down €917 (-65.1%), from €1,409 to €492
- Other operating charges -€565
down €565 (-76.5%), from €738 to €173
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 | €156,408 | €153,618 | -€2,790 | -1.8% |
| Fixed assets | 21/28 | €97,837 | €94,679 | -€3,158 | -3.2% |
| Intangible fixed assets | 21 | €290 | €0 | -€290 | -100.0% |
| Tangible fixed assets | 22/27 | €12,547 | €9,679 | -€2,868 | -22.9% |
| Plant, machinery and equipment | 23 | €7,285 | €6,191 | -€1,094 | -15.0% |
| Furniture and vehicles | 24 | €5,262 | €3,488 | -€1,773 | -33.7% |
| Financial fixed assets | 28 | €85,000 | €85,000 | = | 0.0% |
| Current assets | 29/58 | €58,571 | €58,939 | +€368 | +0.6% |
| Stocks and contracts in progress | 3 | €43,476 | €43,476 | = | 0.0% |
| Stocks | 30/36 | €43,476 | €43,476 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,924 | €11,357 | +€1,433 | +14.4% |
| Trade receivables | 40 | €9,924 | €11,357 | +€1,433 | +14.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,170 | €4,105 | -€1,065 | -20.6% |
| Total equity and liabilities | 10/49 | €156,408 | €153,618 | -€2,790 | -1.8% |
| Equity | 10/15 | €16,722 | -€16,088 | -€32,810 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,878 | -€34,688 | -€32,810 | -1747.2% |
| Amounts payable | 17/49 | €139,685 | €169,706 | +€30,021 | +21.5% |
| Amounts payable within one year | 42/48 | €139,685 | €169,706 | +€30,021 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,254 | €6,852 | +€5,598 | +446.6% |
| Suppliers | 440/4 | €1,254 | €6,852 | +€5,598 | +446.6% |
| Taxes, remuneration and social security | 45 | €6,493 | €2,894 | -€3,600 | -55.4% |
| Taxes | 450/3 | €6,015 | €2,415 | -€3,600 | -59.8% |
| Remuneration and social security | 454/9 | €478 | €478 | = | 0.0% |
| Other amounts payable | 47/48 | €131,939 | €159,960 | +€28,022 | +21.2% |
| Remuneration, social security and pensions | 62 | €39,449 | €28,983 | -€10,467 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,766 | €3,158 | -€5,608 | -64.0% |
| Other operating charges | 640/8 | €738 | €173 | -€565 | -76.5% |
| Gross operating margin | 9900 | €50,392 | €533 | -€49,859 | -98.9% |
| Operating profit (loss) | 9901 | €1,439 | -€31,781 | -€33,219 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €328 | €538 | +€210 | +63.8% |
| Recurring financial charges | 65 | €328 | €538 | +€210 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €1,111 | -€32,318 | -€33,429 | |
| Income taxes | 67/77 | €1,409 | €492 | -€917 | -65.1% |
| Profit (loss) for the period | 9904 | -€298 | -€32,810 | -€32,512 | -10895.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€298 | -€32,810 | -€32,512 | -10895.8% |
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 30 September 2026 via checked.be.