JVentures: 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.
JVentures
Largest movements
- Receivables within one year +€29,813
up €29,813 (+13318.5%), from €224 to €30,037
of which Trade receivables: +€24,200
- Stocks and contracts +€8,000
up €8,000, from €0 to €8,000
- Cash +€7,063
up €7,063, from €0 to €7,063
mainly Net result for the year (+€40,645) and Tax, wage and social debts (+€6,638)
- Deferred charges and accrued income +€916
new in 2025: €916
- Profit (loss) carried forward +€40,645
up €40,645, from -€20,159 to €20,486
- Other debts -€7,382
down €7,382 (-100.0%), from €7,382 to €0
- Tax, wage and social debts +€6,638
new in 2025: €6,638
of which Taxes: +€4,138
- Trade debts +€4,337
up €4,337, from €0 to €4,337
- Short-term financial debts +€1,555
new in 2025: €1,555
- Gross operating margin +€60,657
up €60,657, from -€11,018 to €49,639
- Taxes +€6,163
new in 2025: €6,163
- Other operating charges +€2,004
up €2,004 (+754.9%), from €266 to €2,270
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.
Cash bridge derived
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 | €224 | €46,016 | +€45,793 | +20456.8% |
| Current assets | 29/58 | €224 | €46,016 | +€45,793 | +20456.8% |
| Stocks and contracts in progress | 3 | €0 | €8,000 | +€8,000 | |
| Stocks | 30/36 | €0 | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €224 | €30,037 | +€29,813 | +13318.5% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €224 | €5,837 | +€5,613 | +2507.7% |
| Cash at bank and in hand | 54/58 | €0 | €7,063 | +€7,063 | |
| Deferred charges and accrued income | 490/1 | - | €916 | +€916 | |
| Total equity and liabilities | 10/49 | €224 | €46,016 | +€45,793 | +20456.8% |
| Equity | 10/15 | -€7,159 | €33,486 | +€40,645 | |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,159 | €20,486 | +€40,645 | |
| Amounts payable | 17/49 | €7,382 | €12,530 | +€5,148 | +69.7% |
| Amounts payable within one year | 42/48 | €7,382 | €12,530 | +€5,148 | +69.7% |
| Financial debts | 43 | - | €1,555 | +€1,555 | |
| Credit institutions | 430/8 | - | €1,555 | +€1,555 | |
| Trade debts | 44 | €0 | €4,337 | +€4,337 | |
| Suppliers | 440/4 | €0 | €4,337 | +€4,337 | |
| Taxes, remuneration and social security | 45 | - | €6,638 | +€6,638 | |
| Taxes | 450/3 | - | €4,138 | +€4,138 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €7,382 | €0 | -€7,382 | -100.0% |
| Other operating charges | 640/8 | €266 | €2,270 | +€2,004 | +754.9% |
| Gross operating margin | 9900 | -€11,018 | €49,639 | +€60,657 | |
| Operating profit (loss) | 9901 | -€11,283 | €47,369 | +€58,652 | |
| Financial income | 75/76B | €21 | €0 | -€21 | -99.7% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -99.7% |
| Financial charges | 65/66B | €119 | €561 | +€442 | +370.6% |
| Recurring financial charges | 65 | €119 | €561 | +€442 | +370.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,382 | €46,808 | +€58,190 | |
| Income taxes | 67/77 | - | €6,163 | +€6,163 | |
| Profit (loss) for the period | 9904 | -€11,382 | €40,645 | +€52,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,382 | €40,645 | +€52,027 |
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 9 October 2026 via checked.be.