JvdB BUSINESS SUPPORT: 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.
JvdB BUSINESS SUPPORT
Largest movements
- Tangible fixed assets +€51,819
up €51,819 (+513%), from €10,103 to €61,922
of which Furniture and vehicles: +€52,093
- Cash -€43,383
down €43,383 (-27.6%), from €157,395 to €114,013
mainly Investment in fixed assets (net) (-€50,319) and Contributions, distributions and other (-€36,640)
- Financial fixed assets -€12,074
down €12,074 (-100%), from €12,074 to €0
- Other debts +€29,794
up €29,794 (+69.8%), from €42,692 to €72,487
- Reserves -€25,569
down €25,569 (-22.9%), from €111,751 to €86,182
- Trade debts -€5,075
down €5,075 (-73.4%), from €6,918 to €1,843
- Tax, wage and social debts -€4,247
down €4,247 (-26.7%), from €15,925 to €11,677
- Gross operating margin -€20,026
down €20,026 (-44.1%), from €45,452 to €25,426
- Taxes -€7,030
down €7,030 (-63.6%), from €11,056 to €4,026
- Financial income +€4,810
up €4,810 (+225%), from €2,135 to €6,945
- Depreciation +€4,167
up €4,167 (+65.0%), from €6,406 to €10,573
- Financial charges +€1,770
up €1,770 (+69.6%), from €2,541 to €4,311
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 | €198,443 | €194,075 | -€4,368 | -2.2% |
| Fixed assets | 21/28 | €22,176 | €61,922 | +€39,745 | +179% |
| Tangible fixed assets | 22/27 | €10,103 | €61,922 | +€51,819 | +513% |
| Plant, machinery and equipment | 23 | €2,211 | €1,937 | -€275 | -12.4% |
| Furniture and vehicles | 24 | €7,892 | €59,985 | +€52,093 | +660% |
| Financial fixed assets | 28 | €12,074 | €0 | -€12,074 | -100% |
| Current assets | 29/58 | €176,266 | €132,153 | -€44,113 | -25.0% |
| Amounts receivable within one year | 40/41 | €16,039 | €14,772 | -€1,267 | -7.9% |
| Trade receivables | 40 | €16,039 | €12,102 | -€3,937 | -24.5% |
| Other amounts receivable | 41 | - | €2,670 | +€2,670 | |
| Cash at bank and in hand | 54/58 | €157,395 | €114,013 | -€43,383 | -27.6% |
| Deferred charges and accrued income | 490/1 | €2,832 | €3,368 | +€536 | +18.9% |
| Total equity and liabilities | 10/49 | €198,443 | €194,075 | -€4,368 | -2.2% |
| Equity | 10/15 | €130,351 | €104,782 | -€25,569 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,751 | €86,182 | -€25,569 | -22.9% |
| Distributable reserves | 133 | €111,751 | €86,182 | -€25,569 | -22.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,091 | €89,292 | +€21,201 | +31.1% |
| Amounts payable within one year | 42/48 | €65,535 | €86,007 | +€20,472 | +31.2% |
| Trade debts | 44 | €6,918 | €1,843 | -€5,075 | -73.4% |
| Suppliers | 440/4 | €6,918 | €1,843 | -€5,075 | -73.4% |
| Taxes, remuneration and social security | 45 | €15,925 | €11,677 | -€4,247 | -26.7% |
| Taxes | 450/3 | €15,925 | €11,677 | -€4,247 | -26.7% |
| Other amounts payable | 47/48 | €42,692 | €72,487 | +€29,794 | +69.8% |
| Accrued charges and deferred income | 492/3 | €2,557 | €3,285 | +€728 | +28.5% |
| Non-recurring operating income | 76A | €1 | €0 | -€1 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,406 | €10,573 | +€4,167 | +65.0% |
| Other operating charges | 640/8 | €1,602 | €2,389 | +€786 | +49.1% |
| Gross operating margin | 9900 | €45,452 | €25,426 | -€20,026 | -44.1% |
| Operating profit (loss) | 9901 | €37,444 | €12,464 | -€24,980 | -66.7% |
| Financial income | 75/76B | €2,135 | €6,945 | +€4,810 | +225% |
| Recurring financial income | 75 | €2,135 | €6,945 | +€4,810 | +225% |
| Financial charges | 65/66B | €2,541 | €4,311 | +€1,770 | +69.6% |
| Recurring financial charges | 65 | €2,541 | €4,311 | +€1,770 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €37,038 | €15,098 | -€21,940 | -59.2% |
| Income taxes | 67/77 | €11,056 | €4,026 | -€7,030 | -63.6% |
| Profit (loss) for the period | 9904 | €25,982 | €11,072 | -€14,911 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,982 | €11,072 | -€14,911 | -57.4% |
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.