VJCare: what changed
Two fiscal 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.
VJCare
Largest movements
- Cash +€22,860
up €22,860 (+64.5%), from €35,465 to €58,325
mainly Net result for the year (+€24,730) and Deferred charges and accrued income (+€2,169)
- Deferred charges and accrued income -€2,169
down €2,169 (-26.5%), from €8,192 to €6,022
- Reserves +€23,897
up €23,897 (+100.0%), from €23,896 to €47,792
- Other debts -€3,325
down €3,325 (-54.3%), from €6,127 to €2,802
- Gross operating margin -€4,456
down €4,456 (-11.5%), from €38,680 to €34,224
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 | €43,657 | €64,348 | +€20,691 | +47.4% |
| Current assets | 29/58 | €43,657 | €64,348 | +€20,691 | +47.4% |
| Cash at bank and in hand | 54/58 | €35,465 | €58,325 | +€22,860 | +64.5% |
| Deferred charges and accrued income | 490/1 | €8,192 | €6,022 | -€2,169 | -26.5% |
| Total equity and liabilities | 10/49 | €43,657 | €64,348 | +€20,691 | +47.4% |
| Equity | 10/15 | €26,896 | €50,792 | +€23,897 | +88.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,896 | €47,792 | +€23,897 | +100.0% |
| Distributable reserves | 133 | €23,896 | €47,792 | +€23,897 | +100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,761 | €13,556 | -€3,206 | -19.1% |
| Amounts payable within one year | 42/48 | €16,561 | €13,064 | -€3,497 | -21.1% |
| Trade debts | 44 | €1,064 | €944 | -€120 | -11.3% |
| Suppliers | 440/4 | €1,064 | €944 | -€120 | -11.3% |
| Taxes, remuneration and social security | 45 | €9,371 | €9,319 | -€52 | -0.6% |
| Taxes | 450/3 | €9,371 | €9,319 | -€52 | -0.6% |
| Other amounts payable | 47/48 | €6,127 | €2,802 | -€3,325 | -54.3% |
| Accrued charges and deferred income | 492/3 | €200 | €491 | +€292 | +146.1% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €38,680 | €34,224 | -€4,456 | -11.5% |
| Operating profit (loss) | 9901 | €38,554 | €34,096 | -€4,458 | -11.6% |
| Financial charges | 65/66B | €42 | €48 | +€6 | +13.1% |
| Recurring financial charges | 65 | €42 | €48 | +€6 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €38,512 | €34,048 | -€4,464 | -11.6% |
| Income taxes | 67/77 | €9,371 | €9,319 | -€52 | -0.6% |
| Profit (loss) for the period | 9904 | €29,141 | €24,730 | -€4,411 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,141 | €24,730 | -€4,411 | -15.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.