JV Sport: 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 Sport
Largest movements
- Tangible fixed assets +€29,076
up €29,076 (+2,884%), from €1,008 to €30,084
of which Furniture and vehicles: +€29,386
- Cash +€18,299
up €18,299 (+29.0%), from €63,033 to €81,332
mainly Net result for the year (+€23,011) and Debts after one year (+€11,249)
- Receivables within one year -€4,940
down €4,940 (-56.9%), from €8,686 to €3,745
- Profit (loss) carried forward +€23,011
up €23,011 (+58.0%), from €39,694 to €62,705
- Debts after one year +€11,249
new in 2025: €11,249
- Current portion of long-term debt +€9,642
new in 2025: €9,642
- Trade debts -€5,704
down €5,704 (-71.7%), from €7,958 to €2,254
- Tax, wage and social debts +€2,192
up €2,192 (+9.6%), from €22,921 to €25,113
of which Taxes: +€7,642
- Depreciation +€8,325
up €8,325 (+3,578%), from €233 to €8,558
- Gross operating margin -€7,048
down €7,048 (-14.2%), from €49,623 to €42,574
- Other operating charges +€5,129
up €5,129 (+816%), from €629 to €5,757
- Taxes -€4,167
down €4,167 (-42.0%), from €9,932 to €5,765
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 | €72,727 | €115,162 | +€42,435 | +58.3% |
| Fixed assets | 21/28 | €1,008 | €30,084 | +€29,076 | +2,884% |
| Tangible fixed assets | 22/27 | €1,008 | €30,084 | +€29,076 | +2,884% |
| Plant, machinery and equipment | 23 | €1,008 | €698 | -€310 | -30.8% |
| Furniture and vehicles | 24 | - | €29,386 | +€29,386 | |
| Current assets | 29/58 | €71,718 | €85,077 | +€13,359 | +18.6% |
| Amounts receivable within one year | 40/41 | €8,686 | €3,745 | -€4,940 | -56.9% |
| Trade receivables | 40 | €8,686 | €3,745 | -€4,940 | -56.9% |
| Cash at bank and in hand | 54/58 | €63,033 | €81,332 | +€18,299 | +29.0% |
| Total equity and liabilities | 10/49 | €72,727 | €115,162 | +€42,435 | +58.3% |
| Equity | 10/15 | €41,694 | €64,705 | +€23,011 | +55.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,694 | €62,705 | +€23,011 | +58.0% |
| Amounts payable | 17/49 | €31,033 | €50,457 | +€19,424 | +62.6% |
| Amounts payable after more than one year | 17 | - | €11,249 | +€11,249 | |
| Financial debts | 170/4 | - | €11,249 | +€11,249 | |
| Amounts payable within one year | 42/48 | €31,033 | €39,208 | +€8,175 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,642 | +€9,642 | |
| Trade debts | 44 | €7,958 | €2,254 | -€5,704 | -71.7% |
| Suppliers | 440/4 | €7,958 | €2,254 | -€5,704 | -71.7% |
| Taxes, remuneration and social security | 45 | €22,921 | €25,113 | +€2,192 | +9.6% |
| Taxes | 450/3 | €17,471 | €25,113 | +€7,642 | +43.7% |
| Remuneration and social security | 454/9 | €5,450 | - | -€5,450 | |
| Other amounts payable | 47/48 | €154 | €2,200 | +€2,046 | +1,326% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €8,558 | +€8,325 | +3,578% |
| Other operating charges | 640/8 | €629 | €5,757 | +€5,129 | +816% |
| Gross operating margin | 9900 | €49,623 | €42,574 | -€7,048 | -14.2% |
| Operating profit (loss) | 9901 | €48,761 | €28,259 | -€20,502 | -42.0% |
| Financial income | 75/76B | €1,318 | €1,443 | +€126 | +9.6% |
| Recurring financial income | 75 | €1,318 | €1,443 | +€126 | +9.6% |
| Financial charges | 65/66B | €453 | €927 | +€473 | +105% |
| Recurring financial charges | 65 | €453 | €927 | +€473 | +105% |
| Profit (loss) for the period before taxes | 9903 | €49,626 | €28,776 | -€20,850 | -42.0% |
| Income taxes | 67/77 | €9,932 | €5,765 | -€4,167 | -42.0% |
| Profit (loss) for the period | 9904 | €39,694 | €23,011 | -€16,683 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,694 | €23,011 | -€16,683 | -42.0% |
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 31 October 2026 via checked.be.