JVDK-INTERIEUR: 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.
JVDK-INTERIEUR
Largest movements
- Tangible fixed assets +€28,526
up €28,526 (+302%), from €9,436 to €37,961
of which Furniture and vehicles: +€29,169
- Cash -€4,868
down €4,868 (-22.0%), from €22,088 to €17,220
mainly Investment in fixed assets (net) (-€34,094) and Trade debts (-€11,052)
- Receivables within one year -€2,938
down €2,938 (-8.5%), from €34,589 to €31,651
of which Trade receivables: -€3,185
- Stocks and contracts +€2,592
up €2,592 (+9.6%), from €26,894 to €29,486
- Debts after one year +€21,564
new in 2025: €21,564
- Trade debts -€11,052
down €11,052 (-34.5%), from €32,062 to €21,011
- Tax, wage and social debts +€5,766
up €5,766 (+39.5%), from €14,609 to €20,375
of which Taxes: +€5,744
- Current portion of long-term debt +€5,675
new in 2025: €5,675
- Profit (loss) carried forward +€4,247
up €4,247 (+10.7%), from €39,665 to €43,912
- Gross operating margin -€40,237
down €40,237 (-72.5%), from €55,536 to €15,299
- Taxes -€9,628
down €9,628 (-84.4%), from €11,403 to €1,775
- Depreciation +€4,314
up €4,314 (+852%), from €507 to €4,821
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 | €96,592 | €121,384 | +€24,792 | +25.7% |
| Formation expenses | 20 | €1,343 | €1,014 | -€329 | -24.5% |
| Fixed assets | 21/28 | €9,436 | €39,038 | +€29,602 | +314% |
| Intangible fixed assets | 21 | - | €1,076 | +€1,076 | |
| Tangible fixed assets | 22/27 | €9,436 | €37,961 | +€28,526 | +302% |
| Land and buildings | 22 | €9,436 | €8,793 | -€643 | -6.8% |
| Furniture and vehicles | 24 | - | €29,169 | +€29,169 | |
| Current assets | 29/58 | €85,814 | €81,333 | -€4,481 | -5.2% |
| Stocks and contracts in progress | 3 | €26,894 | €29,486 | +€2,592 | +9.6% |
| Stocks | 30/36 | €26,894 | €29,486 | +€2,592 | +9.6% |
| Amounts receivable within one year | 40/41 | €34,589 | €31,651 | -€2,938 | -8.5% |
| Trade receivables | 40 | €29,611 | €26,426 | -€3,185 | -10.8% |
| Other amounts receivable | 41 | €4,978 | €5,225 | +€247 | +5.0% |
| Cash at bank and in hand | 54/58 | €22,088 | €17,220 | -€4,868 | -22.0% |
| Deferred charges and accrued income | 490/1 | €2,243 | €2,975 | +€732 | +32.6% |
| Total equity and liabilities | 10/49 | €96,592 | €121,384 | +€24,792 | +25.7% |
| Equity | 10/15 | €42,665 | €46,912 | +€4,247 | +10.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,665 | €43,912 | +€4,247 | +10.7% |
| Amounts payable | 17/49 | €53,928 | €74,473 | +€20,545 | +38.1% |
| Amounts payable after more than one year | 17 | - | €21,564 | +€21,564 | |
| Financial debts | 170/4 | - | €21,564 | +€21,564 | |
| Amounts payable within one year | 42/48 | €53,928 | €52,909 | -€1,019 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,675 | +€5,675 | |
| Financial debts | 43 | - | €1,183 | +€1,183 | |
| Other loans | 439 | - | €1,183 | +€1,183 | |
| Trade debts | 44 | €32,062 | €21,011 | -€11,052 | -34.5% |
| Suppliers | 440/4 | €32,062 | €21,011 | -€11,052 | -34.5% |
| Taxes, remuneration and social security | 45 | €14,609 | €20,375 | +€5,766 | +39.5% |
| Taxes | 450/3 | €11,769 | €17,514 | +€5,744 | +48.8% |
| Remuneration and social security | 454/9 | €2,840 | €2,862 | +€22 | +0.8% |
| Other amounts payable | 47/48 | €7,256 | €4,665 | -€2,591 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | €4,821 | +€4,314 | +852% |
| Other operating charges | 640/8 | €1,978 | €1,755 | -€223 | -11.3% |
| Gross operating margin | 9900 | €55,536 | €15,299 | -€40,237 | -72.5% |
| Operating profit (loss) | 9901 | €53,051 | €8,722 | -€44,328 | -83.6% |
| Financial income | 75/76B | €187 | €0 | -€187 | -100% |
| Recurring financial income | 75 | €187 | €0 | -€187 | -100% |
| Financial charges | 65/66B | €2,170 | €2,700 | +€530 | +24.4% |
| Recurring financial charges | 65 | €2,170 | €2,700 | +€530 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €51,067 | €6,022 | -€45,045 | -88.2% |
| Income taxes | 67/77 | €11,403 | €1,775 | -€9,628 | -84.4% |
| Profit (loss) for the period | 9904 | €39,665 | €4,247 | -€35,418 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,665 | €4,247 | -€35,418 | -89.3% |
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.