JV CARE: 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.
JV CARE
Largest movements
- Deferred charges and accrued income +€21,569
up €21,569 (+14,150%), from €152 to €21,721
- Tangible fixed assets -€4,631
down €4,631 (-28.3%), from €16,348 to €11,717
- Receivables within one year +€3,565
up €3,565 (+8.6%), from €41,221 to €44,786
of which Other amounts receivable: +€23,789
- Reserves +€20,000
up €20,000 (+100%), from €20,000 to €40,000
- Debts after one year -€5,549
down €5,549 (-62.0%), from €8,953 to €3,404
- Tax, wage and social debts +€3,753
up €3,753 (+32.3%), from €11,624 to €15,377
of which Taxes: +€3,753
- Accrued charges and deferred income +€3,327
up €3,327 (+8,689%), from €38 to €3,365
- Profit (loss) carried forward -€2,078
down €2,078 (-12.9%), from €16,146 to €14,067
- Gross operating margin -€16,621
down €16,621 (-31.5%), from €52,764 to €36,144
- Taxes -€2,089
down €2,089 (-18.6%), from €11,219 to €9,130
- Financial income +€1,841
up €1,841 (+1,058%), from €174 to €2,015
- Financial charges +€1,054
up €1,054 (+29.2%), from €3,616 to €4,670
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 | €69,677 | €90,800 | +€21,123 | +30.3% |
| Fixed assets | 21/28 | €16,348 | €11,717 | -€4,631 | -28.3% |
| Tangible fixed assets | 22/27 | €16,348 | €11,717 | -€4,631 | -28.3% |
| Furniture and vehicles | 24 | €16,348 | €11,717 | -€4,631 | -28.3% |
| Current assets | 29/58 | €53,329 | €79,083 | +€25,754 | +48.3% |
| Amounts receivable within one year | 40/41 | €41,221 | €44,786 | +€3,565 | +8.6% |
| Trade receivables | 40 | €20,223 | - | -€20,223 | |
| Other amounts receivable | 41 | €20,998 | €44,786 | +€23,789 | +113% |
| Cash at bank and in hand | 54/58 | €11,956 | €12,575 | +€620 | +5.2% |
| Deferred charges and accrued income | 490/1 | €152 | €21,721 | +€21,569 | +14,150% |
| Total equity and liabilities | 10/49 | €69,677 | €90,800 | +€21,123 | +30.3% |
| Equity | 10/15 | €39,146 | €57,067 | +€17,922 | +45.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €40,000 | +€20,000 | +100% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100% |
| Profit (loss) carried forward | 14 | €16,146 | €14,067 | -€2,078 | -12.9% |
| Amounts payable | 17/49 | €30,531 | €33,733 | +€3,201 | +10.5% |
| Amounts payable after more than one year | 17 | €8,953 | €3,404 | -€5,549 | -62.0% |
| Financial debts | 170/4 | €8,953 | €3,404 | -€5,549 | -62.0% |
| Amounts payable within one year | 42/48 | €21,540 | €26,963 | +€5,423 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €5,206 | €5,549 | +€343 | +6.6% |
| Trade debts | 44 | €3,909 | €5,204 | +€1,295 | +33.1% |
| Suppliers | 440/4 | €3,909 | €5,204 | +€1,295 | +33.1% |
| Taxes, remuneration and social security | 45 | €11,624 | €15,377 | +€3,753 | +32.3% |
| Taxes | 450/3 | €10,329 | €14,082 | +€3,753 | +36.3% |
| Remuneration and social security | 454/9 | €1,295 | €1,295 | = | 0.0% |
| Other amounts payable | 47/48 | €800 | €833 | +€33 | +4.1% |
| Accrued charges and deferred income | 492/3 | €38 | €3,365 | +€3,327 | +8,689% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,515 | €4,631 | +€116 | +2.6% |
| Other operating charges | 640/8 | €693 | €973 | +€280 | +40.4% |
| Gross operating margin | 9900 | €52,764 | €36,144 | -€16,621 | -31.5% |
| Operating profit (loss) | 9901 | €47,556 | €30,540 | -€17,016 | -35.8% |
| Financial income | 75/76B | €174 | €2,015 | +€1,841 | +1,058% |
| Recurring financial income | 75 | €174 | €2,015 | +€1,841 | +1,058% |
| Financial charges | 65/66B | €3,616 | €4,670 | +€1,054 | +29.2% |
| Recurring financial charges | 65 | €3,616 | €4,670 | +€1,054 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €44,114 | €27,885 | -€16,229 | -36.8% |
| Income taxes | 67/77 | €11,219 | €9,130 | -€2,089 | -18.6% |
| Profit (loss) for the period | 9904 | €32,895 | €18,755 | -€14,140 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,895 | €18,755 | -€14,140 | -43.0% |
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 18 October 2026 via checked.be.