JVDV: what changed
Two fiscal 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.
JVDV
Largest movements
- Tangible fixed assets -€13,011
down €13,011 (-22.2%), from €58,549 to €45,538
- Cash +€3,970
new in 2024: €3,970
- Debts after one year -€16,833
down €16,833 (-62.4%), from €26,997 to €10,164
- Other debts +€3,100
up €3,100 (+12.8%), from €24,272 to €27,372
- Trade debts +€2,074
up €2,074 (+596.7%), from €348 to €2,421
- Profit (loss) carried forward +€1,859
up €1,859 (+11.4%), from -€16,315 to -€14,456
- Short-term financial debts +€1,334
up €1,334 (+17.2%), from €7,749 to €9,084
- Gross operating margin +€2,418
up €2,418 (+26.2%), from €9,217 to €11,635
- Other operating charges +€577
up €577 (+47.2%), from €1,223 to €1,800
From the 2022 result to the 2024 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,549 | €49,508 | -€9,041 | -15.4% |
| Fixed assets | 21/28 | €58,549 | €45,538 | -€13,011 | -22.2% |
| Tangible fixed assets | 22/27 | €58,549 | €45,538 | -€13,011 | -22.2% |
| Land and buildings | 22 | €58,549 | €45,538 | -€13,011 | -22.2% |
| Current assets | 29/58 | - | €3,970 | +€3,970 | |
| Cash at bank and in hand | 54/58 | - | €3,970 | +€3,970 | |
| Total equity and liabilities | 10/49 | €58,549 | €49,508 | -€9,041 | -15.4% |
| Equity | 10/15 | -€1,392 | €467 | +€1,859 | |
| Contributions | 10/11 | €14,800 | €14,800 | = | 0.0% |
| Reserves | 13 | €123 | €123 | = | 0.0% |
| Non-distributable reserves | 130/1 | €123 | €123 | = | 0.0% |
| Other | 1319 | €123 | €123 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,315 | -€14,456 | +€1,859 | +11.4% |
| Amounts payable | 17/49 | €59,941 | €49,041 | -€10,900 | -18.2% |
| Amounts payable after more than one year | 17 | €26,997 | €10,164 | -€16,833 | -62.4% |
| Financial debts | 170/4 | €26,997 | €10,164 | -€16,833 | -62.4% |
| Amounts payable within one year | 42/48 | €32,944 | €38,877 | +€5,933 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €575 | - | -€575 | |
| Financial debts | 43 | €7,749 | €9,084 | +€1,334 | +17.2% |
| Credit institutions | 430/8 | €7,749 | €9,084 | +€1,334 | +17.2% |
| Trade debts | 44 | €348 | €2,421 | +€2,074 | +596.7% |
| Suppliers | 440/4 | €348 | €2,421 | +€2,074 | +596.7% |
| Other amounts payable | 47/48 | €24,272 | €27,372 | +€3,100 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,505 | €6,505 | = | 0.0% |
| Other operating charges | 640/8 | €1,223 | €1,800 | +€577 | +47.2% |
| Gross operating margin | 9900 | €9,217 | €11,635 | +€2,418 | +26.2% |
| Operating profit (loss) | 9901 | €1,489 | €3,329 | +€1,841 | +123.7% |
| Financial charges | 65/66B | €1,624 | €1,693 | +€69 | +4.2% |
| Recurring financial charges | 65 | €1,624 | €1,693 | +€69 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€136 | €1,636 | +€1,772 | |
| Profit (loss) for the period | 9904 | -€136 | €1,636 | +€1,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€136 | €1,636 | +€1,772 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.