JV WEB SOLUTIONS: 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 WEB SOLUTIONS
Largest movements
- Cash +€28,022
up €28,022 (+80.6%), from €34,752 to €62,774
mainly Net result for the year (+€27,046) and Other debts (+€23,919)
- Receivables within one year -€1,073
down €1,073 (-6.0%), from €17,939 to €16,866
of which Other amounts receivable: -€1,341
- Other debts +€23,919
up €23,919 (+56.6%), from €42,226 to €66,145
- Tax, wage and social debts +€4,060
up €4,060 (+904%), from €449 to €4,509
of which Taxes: +€4,187
- Reserves -€2,954
down €2,954 (-66.2%), from €4,464 to €1,510
- Trade debts +€1,803
up €1,803 (+3,651%), from €49 to €1,852
- Short-term financial debts -€1,229
down €1,229 (-62.9%), from €1,955 to €726
- Gross operating margin +€7,015
up €7,015 (+20.2%), from €34,674 to €41,689
- Taxes +€1,680
up €1,680 (+26.7%), from €6,290 to €7,970
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 | €67,742 | €93,341 | +€25,599 | +37.8% |
| Fixed assets | 21/28 | €13,855 | €13,427 | -€429 | -3.1% |
| Tangible fixed assets | 22/27 | €13,855 | €13,427 | -€429 | -3.1% |
| Plant, machinery and equipment | 23 | €296 | €2,741 | +€2,445 | +825% |
| Furniture and vehicles | 24 | €11,804 | €9,494 | -€2,311 | -19.6% |
| Other tangible fixed assets | 26 | €1,755 | €1,192 | -€563 | -32.1% |
| Current assets | 29/58 | €53,887 | €79,915 | +€26,027 | +48.3% |
| Amounts receivable within one year | 40/41 | €17,939 | €16,866 | -€1,073 | -6.0% |
| Trade receivables | 40 | €16,513 | €16,780 | +€268 | +1.6% |
| Other amounts receivable | 41 | €1,426 | €85 | -€1,341 | -94.0% |
| Cash at bank and in hand | 54/58 | €34,752 | €62,774 | +€28,022 | +80.6% |
| Deferred charges and accrued income | 490/1 | €1,196 | €275 | -€921 | -77.0% |
| Total equity and liabilities | 10/49 | €67,742 | €93,341 | +€25,599 | +37.8% |
| Equity | 10/15 | €23,064 | €20,110 | -€2,954 | -12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,464 | €1,510 | -€2,954 | -66.2% |
| Distributable reserves | 133 | €4,464 | €1,510 | -€2,954 | -66.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,679 | €73,231 | +€28,553 | +63.9% |
| Amounts payable within one year | 42/48 | €44,679 | €73,231 | +€28,553 | +63.9% |
| Financial debts | 43 | €1,955 | €726 | -€1,229 | -62.9% |
| Credit institutions | 430/8 | €1,955 | €726 | -€1,229 | -62.9% |
| Trade debts | 44 | €49 | €1,852 | +€1,803 | +3,651% |
| Suppliers | 440/4 | €49 | €1,852 | +€1,803 | +3,651% |
| Taxes, remuneration and social security | 45 | €449 | €4,509 | +€4,060 | +904% |
| Taxes | 450/3 | €322 | €4,509 | +€4,187 | +1,299% |
| Remuneration and social security | 454/9 | €127 | €0 | -€127 | -100% |
| Other amounts payable | 47/48 | €42,226 | €66,145 | +€23,919 | +56.6% |
| Non-recurring operating income | 76A | €3,437 | €0 | -€3,437 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,285 | €6,339 | +€54 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €604 | €219 | -€385 | -63.8% |
| Gross operating margin | 9900 | €34,674 | €41,689 | +€7,015 | +20.2% |
| Operating profit (loss) | 9901 | €27,785 | €35,131 | +€7,346 | +26.4% |
| Financial income | 75/76B | €136 | €184 | +€47 | +34.9% |
| Recurring financial income | 75 | €136 | €184 | +€47 | +34.9% |
| Financial charges | 65/66B | €602 | €299 | -€303 | -50.3% |
| Recurring financial charges | 65 | €602 | €299 | -€303 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €27,319 | €35,015 | +€7,696 | +28.2% |
| Income taxes | 67/77 | €6,290 | €7,970 | +€1,680 | +26.7% |
| Profit (loss) for the period | 9904 | €21,029 | €27,046 | +€6,016 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,029 | €27,046 | +€6,016 | +28.6% |
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 23 October 2026 via checked.be.