JVJ: 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.
JVJ
Largest movements
- Cash -€581
down €581 (-85.4%), from €680 to €99
mainly Other debts (-€2,137)
- Receivables within one year -€176
down €176 (-32.6%), from €541 to €365
- Other debts -€2,137
down €2,137 (-12.6%), from €16,999 to €14,862
- Trade debts +€1,035
up €1,035 (+154%), from €673 to €1,708
- Profit (loss) carried forward +€345
up €345 (+17.7%), from -€1,950 to -€1,605
- Gross operating margin +€2,301
up €2,301, from -€1,397 to €904
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €17,295 | €16,538 | -€757 | -4.4% |
| Fixed assets | 21/28 | €16,074 | €16,074 | = | 0.0% |
| Financial fixed assets | 28 | €16,074 | €16,074 | = | 0.0% |
| Current assets | 29/58 | €1,221 | €464 | -€757 | -62.0% |
| Amounts receivable within one year | 40/41 | €541 | €365 | -€176 | -32.6% |
| Other amounts receivable | 41 | €541 | €365 | -€176 | -32.6% |
| Cash at bank and in hand | 54/58 | €680 | €99 | -€581 | -85.4% |
| Total equity and liabilities | 10/49 | €17,295 | €16,538 | -€757 | -4.4% |
| Equity | 10/15 | -€377 | -€31 | +€345 | +91.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €574 | €574 | = | 0.0% |
| Distributable reserves | 133 | €574 | €574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,950 | -€1,605 | +€345 | +17.7% |
| Amounts payable | 17/49 | €17,672 | €16,569 | -€1,102 | -6.2% |
| Amounts payable within one year | 42/48 | €17,672 | €16,569 | -€1,102 | -6.2% |
| Trade debts | 44 | €673 | €1,708 | +€1,035 | +154% |
| Suppliers | 440/4 | €673 | €1,708 | +€1,035 | +154% |
| Other amounts payable | 47/48 | €16,999 | €14,862 | -€2,137 | -12.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,397 | €904 | +€2,301 | |
| Operating profit (loss) | 9901 | -€1,902 | €384 | +€2,286 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €48 | €38 | -€10 | -20.1% |
| Recurring financial charges | 65 | €48 | €38 | -€10 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,950 | €345 | +€2,296 | |
| Profit (loss) for the period | 9904 | -€1,950 | €345 | +€2,296 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,950 | €345 | +€2,296 |
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 26 October 2026 via checked.be.