VB Jolien: 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.
VB Jolien
Largest movements
- Receivables within one year -€28,643
down €28,643 (-90.5%), from €31,661 to €3,018
of which Trade receivables: -€31,661
- Tangible fixed assets +€2,967
new in 2025: €2,967
- Cash -€1,054
down €1,054 (-1.7%), from €61,925 to €60,871
mainly Trade debts (-€24,358) and Investment in fixed assets (net) (-€3,303)
- Trade debts -€24,358
down €24,358 (-48.8%), from €49,914 to €25,556
- Tax, wage and social debts -€2,395
down €2,395 (-15.0%), from €15,931 to €13,537
- Gross operating margin -€28,915
down €28,915 (-93.0%), from €31,101 to €2,186
- Taxes -€5,581
down €5,581 (-91.6%), from €6,093 to €512
- Other operating charges -€1,586
down €1,586 (-72.8%), from €2,178 to €592
- Depreciation +€336
new in 2025: €336
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.
Cash bridge derived
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 | €96,849 | €69,918 | -€26,931 | -27.8% |
| Fixed assets | 21/28 | - | €2,967 | +€2,967 | |
| Tangible fixed assets | 22/27 | - | €2,967 | +€2,967 | |
| Furniture and vehicles | 24 | - | €2,967 | +€2,967 | |
| Current assets | 29/58 | €96,849 | €66,951 | -€29,898 | -30.9% |
| Amounts receivable within one year | 40/41 | €31,661 | €3,018 | -€28,643 | -90.5% |
| Trade receivables | 40 | €31,661 | €0 | -€31,661 | -100.0% |
| Other amounts receivable | 41 | - | €3,018 | +€3,018 | |
| Cash at bank and in hand | 54/58 | €61,925 | €60,871 | -€1,054 | -1.7% |
| Deferred charges and accrued income | 490/1 | €3,263 | €3,062 | -€201 | -6.2% |
| Total equity and liabilities | 10/49 | €96,849 | €69,918 | -€26,931 | -27.8% |
| Equity | 10/15 | €28,621 | €29,325 | +€705 | +2.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €22,621 | €23,325 | +€705 | +3.1% |
| Distributable reserves | 133 | €22,621 | €23,325 | +€705 | +3.1% |
| Amounts payable | 17/49 | €68,229 | €40,593 | -€27,636 | -40.5% |
| Amounts payable within one year | 42/48 | €66,094 | €39,093 | -€27,001 | -40.9% |
| Trade debts | 44 | €49,914 | €25,556 | -€24,358 | -48.8% |
| Suppliers | 440/4 | €49,914 | €25,556 | -€24,358 | -48.8% |
| Taxes, remuneration and social security | 45 | €15,931 | €13,537 | -€2,395 | -15.0% |
| Taxes | 450/3 | €15,931 | €13,537 | -€2,395 | -15.0% |
| Other amounts payable | 47/48 | €248 | €0 | -€248 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,135 | €1,500 | -€635 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €336 | +€336 | |
| Other operating charges | 640/8 | €2,178 | €592 | -€1,586 | -72.8% |
| Gross operating margin | 9900 | €31,101 | €2,186 | -€28,915 | -93.0% |
| Operating profit (loss) | 9901 | €28,923 | €1,257 | -€27,666 | -95.7% |
| Financial charges | 65/66B | €210 | €40 | -€169 | -80.7% |
| Recurring financial charges | 65 | €210 | €40 | -€169 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €28,714 | €1,217 | -€27,497 | -95.8% |
| Income taxes | 67/77 | €6,093 | €512 | -€5,581 | -91.6% |
| Profit (loss) for the period | 9904 | €22,621 | €705 | -€21,916 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,621 | €705 | -€21,916 | -96.9% |
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 12 October 2026 via checked.be.