V.M.J.S.: 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.
V.M.J.S.
Largest movements
- Tangible fixed assets +€14,978
new in 2024: €14,978
- Other debts +€12,485
up €12,485 (+221%), from €5,657 to €18,141
- Profit (loss) carried forward +€2,713
up €2,713 (+47.1%), from -€5,765 to -€3,052
- Gross operating margin +€11,947
up €11,947, from -€5,765 to €6,182
- Depreciation +€3,442
new in 2024: €3,442
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,091 | €20,089 | +€14,998 | +295% |
| Fixed assets | 21/28 | - | €14,978 | +€14,978 | |
| Tangible fixed assets | 22/27 | - | €14,978 | +€14,978 | |
| Plant, machinery and equipment | 23 | - | €14,978 | +€14,978 | |
| Current assets | 29/58 | €5,091 | €5,111 | +€19 | +0.4% |
| Amounts receivable within one year | 40/41 | €5,091 | €5,091 | = | 0.0% |
| Trade receivables | 40 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 41 | €1,591 | €1,591 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €19 | +€19 | |
| Total equity and liabilities | 10/49 | €5,091 | €20,089 | +€14,998 | +295% |
| Equity | 10/15 | -€765 | €1,948 | +€2,713 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,765 | -€3,052 | +€2,713 | +47.1% |
| Amounts payable | 17/49 | €5,857 | €18,141 | +€12,285 | +210% |
| Amounts payable within one year | 42/48 | €5,857 | €18,141 | +€12,285 | +210% |
| Trade debts | 44 | €200 | - | -€200 | |
| Suppliers | 440/4 | €200 | - | -€200 | |
| Other amounts payable | 47/48 | €5,657 | €18,141 | +€12,485 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,442 | +€3,442 | |
| Gross operating margin | 9900 | -€5,765 | €6,182 | +€11,947 | |
| Operating profit (loss) | 9901 | -€5,765 | €2,740 | +€8,505 | |
| Financial charges | 65/66B | - | €27 | +€27 | |
| Recurring financial charges | 65 | - | €27 | +€27 | |
| Profit (loss) for the period before taxes | 9903 | -€5,765 | €2,713 | +€8,478 | |
| Profit (loss) for the period | 9904 | -€5,765 | €2,713 | +€8,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,765 | €2,713 | +€8,478 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.