VJ.Solutions: 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.
VJ.Solutions
Largest movements
- Tangible fixed assets +€76,262
new in 2025: €76,262
- Cash +€31,733
up €31,733 (+73.2%), from €43,337 to €75,070
mainly Debts after one year (+€55,739) and Net result for the year (+€44,710)
- Receivables within one year +€9,683
up €9,683 (+1133.9%), from €854 to €10,537
of which Other amounts receivable: +€7,989
- Deferred charges and accrued income +€1,797
up €1,797 (+1204.5%), from €149 to €1,946
- Debts after one year +€55,739
new in 2025: €55,739
- Reserves +€44,710
up €44,710 (+134.2%), from €33,323 to €78,033
- Current portion of long-term debt +€14,387
new in 2025: €14,387
- Other debts +€5,297
up €5,297 (+100.5%), from €5,273 to €10,570
- Gross operating margin +€24,754
up €24,754 (+70.2%), from €35,271 to €60,025
- Taxes +€11,328
up €11,328 (+688.2%), from €1,646 to €12,974
- Depreciation +€1,491
new in 2025: €1,491
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 | €44,340 | €163,815 | +€119,475 | +269.5% |
| Fixed assets | 21/28 | - | €76,262 | +€76,262 | |
| Tangible fixed assets | 22/27 | - | €76,262 | +€76,262 | |
| Furniture and vehicles | 24 | - | €76,262 | +€76,262 | |
| Current assets | 29/58 | €44,340 | €87,553 | +€43,213 | +97.5% |
| Amounts receivable within one year | 40/41 | €854 | €10,537 | +€9,683 | +1133.9% |
| Trade receivables | 40 | - | €1,694 | +€1,694 | |
| Other amounts receivable | 41 | €854 | €8,843 | +€7,989 | +935.5% |
| Cash at bank and in hand | 54/58 | €43,337 | €75,070 | +€31,733 | +73.2% |
| Deferred charges and accrued income | 490/1 | €149 | €1,946 | +€1,797 | +1204.5% |
| Total equity and liabilities | 10/49 | €44,340 | €163,815 | +€119,475 | +269.5% |
| Equity | 10/15 | €38,323 | €83,033 | +€44,710 | +116.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,323 | €78,033 | +€44,710 | +134.2% |
| Distributable reserves | 133 | €33,323 | €78,033 | +€44,710 | +134.2% |
| Amounts payable | 17/49 | €6,017 | €80,782 | +€74,766 | +1242.7% |
| Amounts payable after more than one year | 17 | - | €55,739 | +€55,739 | |
| Financial debts | 170/4 | - | €55,739 | +€55,739 | |
| Amounts payable within one year | 42/48 | €6,017 | €25,017 | +€19,000 | +315.8% |
| Current portion of amounts payable after more than one year | 42 | - | €14,387 | +€14,387 | |
| Trade debts | 44 | €620 | €4 | -€616 | -99.3% |
| Suppliers | 440/4 | €620 | €4 | -€616 | -99.3% |
| Taxes, remuneration and social security | 45 | €124 | €54 | -€69 | -56.1% |
| Taxes | 450/3 | €124 | €54 | -€69 | -56.1% |
| Other amounts payable | 47/48 | €5,273 | €10,570 | +€5,297 | +100.5% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,491 | +€1,491 | |
| Other operating charges | 640/8 | €50 | €72 | +€22 | +45.0% |
| Gross operating margin | 9900 | €35,271 | €60,025 | +€24,754 | +70.2% |
| Operating profit (loss) | 9901 | €35,221 | €58,461 | +€23,240 | +66.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €252 | €778 | +€526 | +208.5% |
| Recurring financial charges | 65 | €252 | €778 | +€526 | +208.5% |
| Profit (loss) for the period before taxes | 9903 | €34,969 | €57,684 | +€22,714 | +65.0% |
| Income taxes | 67/77 | €1,646 | €12,974 | +€11,328 | +688.2% |
| Profit (loss) for the period | 9904 | €33,323 | €44,710 | +€11,387 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,323 | €44,710 | +€11,387 | +34.2% |
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 9 October 2026 via checked.be.