J.D.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.D.V. CONSULTING
Largest movements
- Receivables within one year +€415,912
up €415,912 (+449%), from €92,563 to €508,475
of which Other amounts receivable: +€372,312
- Financial fixed assets -€316,035
down €316,035 (-30.9%), from €1.0m to €706,465
- Short-term financial debts -€650,000
down €650,000 (-100%), from €650,000 to €0
- Profit (loss) carried forward +€523,810
up €523,810 (+446%), from €117,382 to €641,193
- Debts after one year +€186,486
up €186,486 (+28.5%), from €654,294 to €840,780
- Tax, wage and social debts +€41,092
up €41,092 (+110%), from €37,514 to €78,605
of which Taxes: +€24,992
- Financial income +€401,040
new in 2024: €401,040
- Gross operating margin +€119,477
up €119,477 (+93.4%), from €127,873 to €247,350
- Financial charges +€34,497
up €34,497 (+93.2%), from €36,996 to €71,492
- Taxes +€22,361
up €22,361 (+126%), from €17,725 to €40,086
- Depreciation +€5,004
up €5,004 (+62.6%), from €7,998 to €13,002
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 | €1,607,934 | €1,703,181 | +€95,247 | +5.9% |
| Fixed assets | 21/28 | €1,513,369 | €1,184,332 | -€329,037 | -21.7% |
| Tangible fixed assets | 22/27 | €490,869 | €477,867 | -€13,002 | -2.6% |
| Land and buildings | 22 | €487,305 | €475,394 | -€11,911 | -2.4% |
| Furniture and vehicles | 24 | €3,564 | €2,473 | -€1,091 | -30.6% |
| Financial fixed assets | 28 | €1,022,500 | €706,465 | -€316,035 | -30.9% |
| Current assets | 29/58 | €94,565 | €518,849 | +€424,284 | +449% |
| Amounts receivable within one year | 40/41 | €92,563 | €508,475 | +€415,912 | +449% |
| Trade receivables | 40 | €89,869 | €133,469 | +€43,600 | +48.5% |
| Other amounts receivable | 41 | €2,695 | €375,007 | +€372,312 | +13,817% |
| Cash at bank and in hand | 54/58 | €2,001 | €9,333 | +€7,331 | +366% |
| Deferred charges and accrued income | 490/1 | - | €1,040 | +€1,040 | |
| Total equity and liabilities | 10/49 | €1,607,934 | €1,703,181 | +€95,247 | +5.9% |
| Equity | 10/15 | €119,382 | €643,193 | +€523,810 | +439% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,382 | €641,193 | +€523,810 | +446% |
| Amounts payable | 17/49 | €1,488,552 | €1,059,988 | -€428,563 | -28.8% |
| Amounts payable after more than one year | 17 | €654,294 | €840,780 | +€186,486 | +28.5% |
| Financial debts | 170/4 | €654,294 | €840,780 | +€186,486 | +28.5% |
| Amounts payable within one year | 42/48 | €832,439 | €216,485 | -€615,954 | -74.0% |
| Current portion of amounts payable after more than one year | 42 | €61,121 | €63,514 | +€2,393 | +3.9% |
| Financial debts | 43 | €650,000 | €0 | -€650,000 | -100% |
| Credit institutions | 430/8 | €650,000 | €0 | -€650,000 | -100% |
| Trade debts | 44 | €10,865 | €15,165 | +€4,300 | +39.6% |
| Suppliers | 440/4 | €10,865 | €15,165 | +€4,300 | +39.6% |
| Taxes, remuneration and social security | 45 | €37,514 | €78,605 | +€41,092 | +110% |
| Taxes | 450/3 | €17,714 | €42,705 | +€24,992 | +141% |
| Remuneration and social security | 454/9 | €19,800 | €35,900 | +€16,100 | +81.3% |
| Other amounts payable | 47/48 | €72,939 | €59,200 | -€13,739 | -18.8% |
| Accrued charges and deferred income | 492/3 | €1,818 | €2,723 | +€905 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,998 | €13,002 | +€5,004 | +62.6% |
| Other operating charges | 640/8 | €104 | €0 | -€104 | -100% |
| Gross operating margin | 9900 | €127,873 | €247,350 | +€119,477 | +93.4% |
| Operating profit (loss) | 9901 | €119,770 | €234,348 | +€114,577 | +95.7% |
| Financial income | 75/76B | - | €401,040 | +€401,040 | |
| Recurring financial income | 75 | - | €401,040 | +€401,040 | |
| Financial charges | 65/66B | €36,996 | €71,492 | +€34,497 | +93.2% |
| Recurring financial charges | 65 | €36,996 | €71,492 | +€34,497 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €82,775 | €563,896 | +€481,121 | +581% |
| Income taxes | 67/77 | €17,725 | €40,086 | +€22,361 | +126% |
| Profit (loss) for the period | 9904 | €65,050 | €523,810 | +€458,760 | +705% |
| Profit (loss) for the period to be appropriated | 9905 | €65,050 | €523,810 | +€458,760 | +705% |
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 31 October 2026 via checked.be.