JV HOLDING: 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 HOLDING
Largest movements
- Receivables within one year -€33,400
down €33,400 (-55.2%), from €60,500 to €27,100
- Debts after one year -€53,840
down €53,840 (-25.3%), from €213,178 to €159,338
- Profit (loss) carried forward +€16,987
up €16,987 (+2.4%), from €706,552 to €723,539
- Financial income -€311,000
down €311,000 (-92.8%), from €335,000 to €24,000
- Financial charges -€514
down €514 (-9.3%), from €5,530 to €5,015
- Gross operating margin -€39
down €39 (-4.0%), from -€991 to -€1,030
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 | €1,063,386 | €1,031,966 | -€31,421 | -3.0% |
| Fixed assets | 21/28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €63,386 | €31,966 | -€31,421 | -49.6% |
| Amounts receivable within one year | 40/41 | €60,500 | €27,100 | -€33,400 | -55.2% |
| Other amounts receivable | 41 | €60,500 | €27,100 | -€33,400 | -55.2% |
| Cash at bank and in hand | 54/58 | €2,886 | €4,866 | +€1,979 | +68.6% |
| Total equity and liabilities | 10/49 | €1,063,386 | €1,031,966 | -€31,421 | -3.0% |
| Equity | 10/15 | €716,552 | €733,539 | +€16,987 | +2.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €706,552 | €723,539 | +€16,987 | +2.4% |
| Amounts payable | 17/49 | €346,834 | €298,426 | -€48,408 | -14.0% |
| Amounts payable after more than one year | 17 | €213,178 | €159,338 | -€53,840 | -25.3% |
| Financial debts | 170/4 | €213,178 | €159,338 | -€53,840 | -25.3% |
| Amounts payable within one year | 42/48 | €133,656 | €139,088 | +€5,432 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €48,740 | €53,840 | +€5,100 | +10.5% |
| Financial debts | 43 | - | €332 | +€332 | |
| Credit institutions | 430/8 | - | €332 | +€332 | |
| Other amounts payable | 47/48 | €84,916 | €84,916 | = | 0.0% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€991 | -€1,030 | -€39 | -4.0% |
| Operating profit (loss) | 9901 | -€1,951 | -€1,997 | -€47 | -2.4% |
| Financial income | 75/76B | €335,000 | €24,000 | -€311,000 | -92.8% |
| Recurring financial income | 75 | €335,000 | €24,000 | -€311,000 | -92.8% |
| Financial charges | 65/66B | €5,530 | €5,015 | -€514 | -9.3% |
| Recurring financial charges | 65 | €5,530 | €5,015 | -€514 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €327,520 | €16,987 | -€310,532 | -94.8% |
| Profit (loss) for the period | 9904 | €327,520 | €16,987 | -€310,532 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €327,520 | €16,987 | -€310,532 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.