JVHDT: 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.
JVHDT
Largest movements
- Receivables within one year -€262
no longer reported in 2025 (was €262)
- Cash +€244
up €244 (+13.2%), from €1,856 to €2,100
mainly Other debts (+€7,552) and Receivables within one year (+€262)
- Other debts +€7,552
new in 2025: €7,552
- Trade debts -€4,766
no longer reported in 2025 (was €4,766)
- Profit (loss) carried forward -€2,804
down €2,804 (-60.3%), from -€4,648 to -€7,452
- Depreciation -€1,281
no longer reported in 2025 (was €1,281)
- Other operating charges -€285
no longer reported in 2025 (was €285)
- Gross operating margin +€259
up €259 (+8.8%), from -€2,938 to -€2,679
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 | €2,118 | €2,100 | -€18 | -0.8% |
| Current assets | 29/58 | €2,118 | €2,100 | -€18 | -0.8% |
| Amounts receivable within one year | 40/41 | €262 | - | -€262 | |
| Other amounts receivable | 41 | €262 | - | -€262 | |
| Cash at bank and in hand | 54/58 | €1,856 | €2,100 | +€244 | +13.2% |
| Total equity and liabilities | 10/49 | €2,118 | €2,100 | -€18 | -0.8% |
| Equity | 10/15 | -€2,648 | -€5,452 | -€2,804 | -106% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,648 | -€7,452 | -€2,804 | -60.3% |
| Amounts payable | 17/49 | €4,766 | €7,552 | +€2,786 | +58.4% |
| Amounts payable within one year | 42/48 | €4,766 | €7,552 | +€2,786 | +58.4% |
| Trade debts | 44 | €4,766 | - | -€4,766 | |
| Suppliers | 440/4 | €4,766 | - | -€4,766 | |
| Other amounts payable | 47/48 | - | €7,552 | +€7,552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | - | -€1,281 | |
| Other operating charges | 640/8 | €285 | - | -€285 | |
| Gross operating margin | 9900 | -€2,938 | -€2,679 | +€259 | +8.8% |
| Operating profit (loss) | 9901 | -€4,504 | -€2,679 | +€1,825 | +40.5% |
| Financial charges | 65/66B | €144 | €125 | -€19 | -13.4% |
| Recurring financial charges | 65 | €144 | €125 | -€19 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,648 | -€2,804 | +€1,844 | +39.7% |
| Profit (loss) for the period | 9904 | -€4,648 | -€2,804 | +€1,844 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,648 | -€2,804 | +€1,844 | +39.7% |
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 18 October 2026 via checked.be.