JVDW Gériatrie: 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.
JVDW Gériatrie
Largest movements
- Current investments +€30,000
up €30,000 (+150%), from €20,000 to €50,000
- Receivables within one year +€10,008
new in 2025: €10,008
- Tangible fixed assets -€8,572
down €8,572 (-26.3%), from €32,597 to €24,025
- Cash -€8,537
down €8,537 (-20.9%), from €40,856 to €32,319
mainly Current investments (-€30,000) and Debts after one year (-€11,042)
- Profit (loss) carried forward +€36,182
up €36,182 (+85.3%), from €42,414 to €78,597
- Debts after one year -€11,042
down €11,042 (-47.0%), from €23,473 to €12,431
- Other debts -€7,679
down €7,679 (-100%), from €7,679 to €0
- Tax, wage and social debts +€5,055
up €5,055 (+64.9%), from €7,789 to €12,844
of which Taxes: +€5,055
- Gross operating margin +€26,450
up €26,450 (+79.2%), from €33,417 to €59,868
- Taxes +€4,980
up €4,980 (+98.7%), from €5,047 to €10,027
- Depreciation +€772
up €772 (+7.2%), from €10,690 to €11,462
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 | €93,454 | €116,353 | +€22,899 | +24.5% |
| Fixed assets | 21/28 | €32,597 | €24,025 | -€8,572 | -26.3% |
| Tangible fixed assets | 22/27 | €32,597 | €24,025 | -€8,572 | -26.3% |
| Furniture and vehicles | 24 | €32,597 | €24,025 | -€8,572 | -26.3% |
| Current assets | 29/58 | €60,856 | €92,327 | +€31,471 | +51.7% |
| Amounts receivable within one year | 40/41 | - | €10,008 | +€10,008 | |
| Other amounts receivable | 41 | - | €10,008 | +€10,008 | |
| Current investments | 50/53 | €20,000 | €50,000 | +€30,000 | +150% |
| Cash at bank and in hand | 54/58 | €40,856 | €32,319 | -€8,537 | -20.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €93,454 | €116,353 | +€22,899 | +24.5% |
| Equity | 10/15 | €43,414 | €79,597 | +€36,182 | +83.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,414 | €78,597 | +€36,182 | +85.3% |
| Amounts payable | 17/49 | €50,039 | €36,756 | -€13,283 | -26.5% |
| Amounts payable after more than one year | 17 | €23,473 | €12,431 | -€11,042 | -47.0% |
| Financial debts | 170/4 | €23,473 | €12,431 | -€11,042 | -47.0% |
| Amounts payable within one year | 42/48 | €26,566 | €24,325 | -€2,241 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €10,643 | €11,042 | +€399 | +3.8% |
| Trade debts | 44 | €456 | €439 | -€17 | -3.8% |
| Suppliers | 440/4 | €456 | €439 | -€17 | -3.8% |
| Taxes, remuneration and social security | 45 | €7,789 | €12,844 | +€5,055 | +64.9% |
| Taxes | 450/3 | €7,789 | €12,844 | +€5,055 | +64.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,679 | €0 | -€7,679 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,690 | €11,462 | +€772 | +7.2% |
| Other operating charges | 640/8 | €574 | €992 | +€417 | +72.6% |
| Gross operating margin | 9900 | €33,417 | €59,868 | +€26,450 | +79.2% |
| Operating profit (loss) | 9901 | €22,153 | €47,414 | +€25,262 | +114% |
| Financial income | 75/76B | €282 | €0 | -€282 | -100% |
| Recurring financial income | 75 | €282 | €0 | -€282 | -100% |
| Financial charges | 65/66B | €1,580 | €1,205 | -€375 | -23.7% |
| Recurring financial charges | 65 | €1,580 | €1,205 | -€375 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €20,855 | €46,210 | +€25,354 | +122% |
| Income taxes | 67/77 | €5,047 | €10,027 | +€4,980 | +98.7% |
| Profit (loss) for the period | 9904 | €15,808 | €36,182 | +€20,374 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €15,808 | €36,182 | +€20,374 | +129% |
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.