JVS SCHOONMAAK: 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.
JVS SCHOONMAAK
Largest movements
- Cash -€68,631
down €68,631 (-44.1%), from €155,714 to €87,083
mainly Contributions, distributions and other (-€83,500) and Other debts (-€41,500)
- Receivables within one year -€17,949
down €17,949 (-58.4%), from €30,736 to €12,787
of which Trade receivables: -€16,296
- Tangible fixed assets +€6,811
up €6,811 (+91.3%), from €7,462 to €14,273
of which Furniture and vehicles: +€5,400
- Reserves -€41,613
down €41,613 (-87.0%), from €47,838 to €6,225
- Other debts -€41,500
down €41,500 (-33.2%), from €125,000 to €83,500
- Current portion of long-term debt +€6,549
new in 2025: €6,549
- Tax, wage and social debts -€4,557
down €4,557 (-26.6%), from €17,115 to €12,558
- Debts after one year +€3,820
new in 2025: €3,820
- Gross operating margin -€5,804
down €5,804 (-8.0%), from €72,105 to €66,301
- Depreciation +€3,176
up €3,176 (+62.2%), from €5,103 to €8,280
- Taxes -€2,503
down €2,503 (-14.0%), from €17,896 to €15,393
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 | €196,279 | €116,391 | -€79,888 | -40.7% |
| Fixed assets | 21/28 | €8,773 | €15,192 | +€6,418 | +73.2% |
| Intangible fixed assets | 21 | €1,211 | €818 | -€393 | -32.4% |
| Tangible fixed assets | 22/27 | €7,462 | €14,273 | +€6,811 | +91.3% |
| Land and buildings | 22 | €1,277 | €2,689 | +€1,412 | +111% |
| Furniture and vehicles | 24 | €6,185 | €11,585 | +€5,400 | +87.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €187,505 | €101,199 | -€86,306 | -46.0% |
| Amounts receivable within one year | 40/41 | €30,736 | €12,787 | -€17,949 | -58.4% |
| Trade receivables | 40 | €17,873 | €1,576 | -€16,296 | -91.2% |
| Other amounts receivable | 41 | €12,863 | €11,211 | -€1,653 | -12.8% |
| Cash at bank and in hand | 54/58 | €155,714 | €87,083 | -€68,631 | -44.1% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,329 | +€274 | +26.0% |
| Total equity and liabilities | 10/49 | €196,279 | €116,391 | -€79,888 | -40.7% |
| Equity | 10/15 | €50,338 | €8,725 | -€41,613 | -82.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €47,838 | €6,225 | -€41,613 | -87.0% |
| Distributable reserves | 133 | €47,838 | €6,225 | -€41,613 | -87.0% |
| Amounts payable | 17/49 | €145,941 | €107,666 | -€38,275 | -26.2% |
| Amounts payable after more than one year | 17 | - | €3,820 | +€3,820 | |
| Financial debts | 170/4 | - | €3,820 | +€3,820 | |
| Amounts payable within one year | 42/48 | €145,941 | €103,846 | -€42,096 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,549 | +€6,549 | |
| Trade debts | 44 | €3,826 | €1,239 | -€2,588 | -67.6% |
| Suppliers | 440/4 | €3,826 | €1,239 | -€2,588 | -67.6% |
| Taxes, remuneration and social security | 45 | €17,115 | €12,558 | -€4,557 | -26.6% |
| Taxes | 450/3 | €17,115 | €12,558 | -€4,557 | -26.6% |
| Other amounts payable | 47/48 | €125,000 | €83,500 | -€41,500 | -33.2% |
| Non-recurring operating income | 76A | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,103 | €8,280 | +€3,176 | +62.2% |
| Other operating charges | 640/8 | €802 | €741 | -€62 | -7.7% |
| Gross operating margin | 9900 | €72,105 | €66,301 | -€5,804 | -8.0% |
| Operating profit (loss) | 9901 | €66,199 | €57,281 | -€8,918 | -13.5% |
| Financial income | 75/76B | €676 | €575 | -€101 | -15.0% |
| Recurring financial income | 75 | €676 | €575 | -€101 | -15.0% |
| Financial charges | 65/66B | €454 | €576 | +€122 | +27.0% |
| Recurring financial charges | 65 | €454 | €576 | +€122 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €66,422 | €57,280 | -€9,142 | -13.8% |
| Income taxes | 67/77 | €17,896 | €15,393 | -€2,503 | -14.0% |
| Profit (loss) for the period | 9904 | €48,526 | €41,887 | -€6,639 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,526 | €41,887 | -€6,639 | -13.7% |
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 25 October 2026 via checked.be.