Jvandemo: 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.
Jvandemo
Largest movements
- Receivables within one year -€7,299
down €7,299 (-23.9%), from €30,508 to €23,208
of which Trade receivables: -€4,384
- Tangible fixed assets +€5,454
up €5,454 (+3.7%), from €147,554 to €153,008
of which Furniture and vehicles: +€4,691
- Other debts +€11,565
up €11,565 (+562%), from €2,059 to €13,624
- Debts after one year -€10,817
down €10,817 (-15.2%), from €71,320 to €60,503
- Trade debts -€6,123
down €6,123 (-72.7%), from €8,426 to €2,303
- Tax, wage and social debts +€4,304
up €4,304 (+37.3%), from €11,535 to €15,839
of which Remuneration and social security: +€4,400
- Reserves -€3,966
down €3,966 (-2.7%), from €145,420 to €141,453
- Gross operating margin +€19,704
up €19,704 (+24.1%), from €81,746 to €101,450
- Staff costs +€9,202
up €9,202 (+94.9%), from €9,698 to €18,900
- Taxes +€6,425
up €6,425 (+44.7%), from €14,366 to €20,790
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 | €267,960 | €264,213 | -€3,748 | -1.4% |
| Fixed assets | 21/28 | €147,554 | €153,008 | +€5,454 | +3.7% |
| Tangible fixed assets | 22/27 | €147,554 | €153,008 | +€5,454 | +3.7% |
| Land and buildings | 22 | €131,400 | €131,400 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,076 | €861 | -€215 | -20.0% |
| Furniture and vehicles | 24 | €742 | €5,433 | +€4,691 | +632% |
| Other tangible fixed assets | 26 | €14,337 | €15,314 | +€977 | +6.8% |
| Current assets | 29/58 | €120,406 | €111,205 | -€9,201 | -7.6% |
| Amounts receivable within one year | 40/41 | €30,508 | €23,208 | -€7,299 | -23.9% |
| Trade receivables | 40 | €24,701 | €20,317 | -€4,384 | -17.7% |
| Other amounts receivable | 41 | €5,807 | €2,892 | -€2,915 | -50.2% |
| Cash at bank and in hand | 54/58 | €89,251 | €87,076 | -€2,175 | -2.4% |
| Deferred charges and accrued income | 490/1 | €648 | €920 | +€272 | +42.0% |
| Total equity and liabilities | 10/49 | €267,960 | €264,213 | -€3,748 | -1.4% |
| Equity | 10/15 | €164,020 | €160,053 | -€3,966 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,420 | €141,453 | -€3,966 | -2.7% |
| Distributable reserves | 133 | €145,420 | €141,453 | -€3,966 | -2.7% |
| Amounts payable | 17/49 | €103,941 | €104,159 | +€219 | +0.2% |
| Amounts payable after more than one year | 17 | €71,320 | €60,503 | -€10,817 | -15.2% |
| Financial debts | 170/4 | €71,320 | €60,503 | -€10,817 | -15.2% |
| Amounts payable within one year | 42/48 | €32,621 | €42,582 | +€9,961 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €10,602 | €10,817 | +€215 | +2.0% |
| Trade debts | 44 | €8,426 | €2,303 | -€6,123 | -72.7% |
| Suppliers | 440/4 | €8,426 | €2,303 | -€6,123 | -72.7% |
| Taxes, remuneration and social security | 45 | €11,535 | €15,839 | +€4,304 | +37.3% |
| Taxes | 450/3 | €9,435 | €9,339 | -€96 | -1.0% |
| Remuneration and social security | 454/9 | €2,100 | €6,500 | +€4,400 | +210% |
| Other amounts payable | 47/48 | €2,059 | €13,624 | +€11,565 | +562% |
| Accrued charges and deferred income | 492/3 | - | €1,074 | +€1,074 | |
| Remuneration, social security and pensions | 62 | €9,698 | €18,900 | +€9,202 | +94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,392 | €4,096 | +€704 | +20.8% |
| Other operating charges | 640/8 | €1,251 | €1,205 | -€46 | -3.7% |
| Gross operating margin | 9900 | €81,746 | €101,450 | +€19,704 | +24.1% |
| Operating profit (loss) | 9901 | €67,405 | €77,249 | +€9,844 | +14.6% |
| Financial income | 75/76B | €295 | €469 | +€174 | +59.0% |
| Recurring financial income | 75 | €295 | €469 | +€174 | +59.0% |
| Financial charges | 65/66B | €2,224 | €2,070 | -€154 | -6.9% |
| Recurring financial charges | 65 | €2,224 | €2,070 | -€154 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €65,476 | €75,648 | +€10,172 | +15.5% |
| Income taxes | 67/77 | €14,366 | €20,790 | +€6,425 | +44.7% |
| Profit (loss) for the period | 9904 | €51,110 | €54,857 | +€3,747 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,110 | €54,857 | +€3,747 | +7.3% |
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 31 October 2026 via checked.be.