Scaffolding Concept JVT: 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.
Scaffolding Concept JVT
Largest movements
- Cash +€14,109
up €14,109 (+54.5%), from €25,867 to €39,976
mainly Net result for the year (+€18,753) and Tax, wage and social debts (+€2,677)
- Receivables within one year +€7,139
up €7,139 (+43.1%), from €16,555 to €23,693
of which Other amounts receivable: +€8,749
- Tangible fixed assets -€770
down €770 (-35.1%), from €2,194 to €1,424
- Reserves +€18,753
up €18,753 (+56.8%), from €33,007 to €51,761
- Tax, wage and social debts +€2,677
up €2,677 (+36.4%), from €7,346 to €10,024
- Accrued charges and deferred income -€762
no longer reported in 2025 (was €762)
- Gross operating margin +€9,389
up €9,389 (+55.6%), from €16,871 to €26,259
- Taxes +€1,742
up €1,742 (+46.3%), from €3,766 to €5,508
- Financial charges -€714
down €714 (-39.8%), from €1,793 to €1,079
- Depreciation +€654
up €654 (+566%), from €116 to €770
- Other operating charges +€330
up €330 (+101%), from €329 to €659
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 | €44,616 | €65,093 | +€20,478 | +45.9% |
| Fixed assets | 21/28 | €2,194 | €1,424 | -€770 | -35.1% |
| Tangible fixed assets | 22/27 | €2,194 | €1,424 | -€770 | -35.1% |
| Furniture and vehicles | 24 | €2,194 | €1,424 | -€770 | -35.1% |
| Current assets | 29/58 | €42,422 | €63,669 | +€21,247 | +50.1% |
| Amounts receivable within one year | 40/41 | €16,555 | €23,693 | +€7,139 | +43.1% |
| Trade receivables | 40 | €7,770 | €6,160 | -€1,610 | -20.7% |
| Other amounts receivable | 41 | €8,785 | €17,533 | +€8,749 | +99.6% |
| Cash at bank and in hand | 54/58 | €25,867 | €39,976 | +€14,109 | +54.5% |
| Total equity and liabilities | 10/49 | €44,616 | €65,093 | +€20,478 | +45.9% |
| Equity | 10/15 | €35,507 | €54,261 | +€18,753 | +52.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,007 | €51,761 | +€18,753 | +56.8% |
| Distributable reserves | 133 | €33,007 | €51,761 | +€18,753 | +56.8% |
| Amounts payable | 17/49 | €9,108 | €10,833 | +€1,724 | +18.9% |
| Amounts payable within one year | 42/48 | €8,346 | €10,833 | +€2,486 | +29.8% |
| Trade debts | 44 | €1,000 | €809 | -€191 | -19.1% |
| Suppliers | 440/4 | €1,000 | €809 | -€191 | -19.1% |
| Taxes, remuneration and social security | 45 | €7,346 | €10,024 | +€2,677 | +36.4% |
| Taxes | 450/3 | €7,346 | €10,024 | +€2,677 | +36.4% |
| Accrued charges and deferred income | 492/3 | €762 | - | -€762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €770 | +€654 | +566% |
| Other operating charges | 640/8 | €329 | €659 | +€330 | +101% |
| Gross operating margin | 9900 | €16,871 | €26,259 | +€9,389 | +55.6% |
| Operating profit (loss) | 9901 | €16,427 | €24,831 | +€8,404 | +51.2% |
| Financial income | 75/76B | €353 | €510 | +€157 | +44.4% |
| Recurring financial income | 75 | €353 | €510 | +€157 | +44.4% |
| Financial charges | 65/66B | €1,793 | €1,079 | -€714 | -39.8% |
| Recurring financial charges | 65 | €1,793 | €1,079 | -€714 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €14,987 | €24,261 | +€9,275 | +61.9% |
| Income taxes | 67/77 | €3,766 | €5,508 | +€1,742 | +46.3% |
| Profit (loss) for the period | 9904 | €11,221 | €18,753 | +€7,533 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,221 | €18,753 | +€7,533 | +67.1% |
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.