JV BV: 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.
JV BV
Largest movements
- Cash -€7,166
down €7,166 (-94.4%), from €7,589 to €423
mainly Net result for the year (-€13,327) and Trade debts (-€9,199)
- Receivables within one year +€956
up €956 (+32.0%), from €2,989 to €3,945
- Debts after one year +€15,000
new in 2024: €15,000
- Profit (loss) carried forward -€13,327
down €13,327 (-71.1%), from -€18,738 to -€32,066
- Trade debts -€9,199
down €9,199 (-98.7%), from €9,316 to €117
- Other debts +€1,317
new in 2024: €1,317
- Gross operating margin +€5,053
up €5,053 (+28.3%), from -€17,858 to -€12,805
- Staff costs -€345
down €345 (-47.1%), from €732 to €387
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.
Cash bridge derived
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 | €10,578 | €4,368 | -€6,210 | -58.7% |
| Current assets | 29/58 | €10,578 | €4,368 | -€6,210 | -58.7% |
| Amounts receivable within one year | 40/41 | €2,989 | €3,945 | +€956 | +32.0% |
| Other amounts receivable | 41 | €2,989 | €3,945 | +€956 | +32.0% |
| Cash at bank and in hand | 54/58 | €7,589 | €423 | -€7,166 | -94.4% |
| Total equity and liabilities | 10/49 | €10,578 | €4,368 | -€6,210 | -58.7% |
| Equity | 10/15 | €1,262 | -€12,066 | -€13,327 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,738 | -€32,066 | -€13,327 | -71.1% |
| Amounts payable | 17/49 | €9,316 | €16,434 | +€7,118 | +76.4% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €9,316 | €1,434 | -€7,882 | -84.6% |
| Trade debts | 44 | €9,316 | €117 | -€9,199 | -98.7% |
| Suppliers | 440/4 | €9,316 | €117 | -€9,199 | -98.7% |
| Other amounts payable | 47/48 | - | €1,317 | +€1,317 | |
| Remuneration, social security and pensions | 62 | €732 | €387 | -€345 | -47.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€17,858 | -€12,805 | +€5,053 | +28.3% |
| Operating profit (loss) | 9901 | -€18,652 | -€13,254 | +€5,398 | +28.9% |
| Financial charges | 65/66B | €87 | €74 | -€13 | -15.2% |
| Recurring financial charges | 65 | €87 | €74 | -€13 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,738 | -€13,327 | +€5,411 | +28.9% |
| Profit (loss) for the period | 9904 | -€18,738 | -€13,327 | +€5,411 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,738 | -€13,327 | +€5,411 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.