J.C.V. CONSULTING: 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.
J.C.V. CONSULTING
Largest movements
- Receivables within one year -€5,714
down €5,714 (-89.3%), from €6,396 to €681
- Cash -€4,679
down €4,679 (-8.9%), from €52,773 to €48,094
mainly Net result for the year (-€10,615) and Accrued charges and deferred income (-€1,500)
- Tangible fixed assets -€1,635
down €1,635 (-25.6%), from €6,398 to €4,763
of which Other tangible fixed assets: -€1,285
- Deferred charges and accrued income -€782
down €782 (-86.3%), from €907 to €125
- Profit (loss) carried forward -€10,615
down €10,615 (-20.9%), from €50,796 to €40,182
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin +€2,809
up €2,809 (+25.1%), from -€11,195 to -€8,386
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 | €67,366 | €54,556 | -€12,811 | -19.0% |
| Fixed assets | 21/28 | €7,291 | €5,656 | -€1,635 | -22.4% |
| Tangible fixed assets | 22/27 | €6,398 | €4,763 | -€1,635 | -25.6% |
| Furniture and vehicles | 24 | €1,541 | €1,191 | -€351 | -22.7% |
| Other tangible fixed assets | 26 | €4,857 | €3,573 | -€1,285 | -26.4% |
| Financial fixed assets | 28 | €893 | €893 | = | 0.0% |
| Current assets | 29/58 | €60,076 | €48,900 | -€11,175 | -18.6% |
| Amounts receivable within one year | 40/41 | €6,396 | €681 | -€5,714 | -89.3% |
| Trade receivables | 40 | €6,396 | €681 | -€5,714 | -89.3% |
| Cash at bank and in hand | 54/58 | €52,773 | €48,094 | -€4,679 | -8.9% |
| Deferred charges and accrued income | 490/1 | €907 | €125 | -€782 | -86.3% |
| Total equity and liabilities | 10/49 | €67,366 | €54,556 | -€12,811 | -19.0% |
| Equity | 10/15 | €58,906 | €48,292 | -€10,615 | -18.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,796 | €40,182 | -€10,615 | -20.9% |
| Amounts payable | 17/49 | €8,460 | €6,264 | -€2,196 | -26.0% |
| Amounts payable within one year | 42/48 | €6,960 | €6,264 | -€696 | -10.0% |
| Trade debts | 44 | €3,160 | €2,919 | -€241 | -7.6% |
| Suppliers | 440/4 | €3,160 | €2,919 | -€241 | -7.6% |
| Taxes, remuneration and social security | 45 | €628 | €173 | -€455 | -72.4% |
| Taxes | 450/3 | €628 | €173 | -€455 | -72.4% |
| Other amounts payable | 47/48 | €3,172 | €3,172 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,614 | €1,635 | +€22 | +1.3% |
| Other operating charges | 640/8 | €433 | €444 | +€10 | +2.4% |
| Gross operating margin | 9900 | -€11,195 | -€8,386 | +€2,809 | +25.1% |
| Operating profit (loss) | 9901 | -€13,242 | -€10,465 | +€2,777 | +21.0% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.3% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,377 | -€10,615 | +€2,762 | +20.6% |
| Profit (loss) for the period | 9904 | -€13,377 | -€10,615 | +€2,762 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,377 | -€10,615 | +€2,762 | +20.6% |
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 19 October 2026 via checked.be.