J&DV 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&DV consulting
Largest movements
- Cash -€90,366
down €90,366 (-51.6%), from €175,262 to €84,896
mainly Investment in fixed assets (net) (-€45,120) and Tax, wage and social debts (-€38,123)
- Tangible fixed assets +€26,248
up €26,248 (+161%), from €16,320 to €42,568
- Deferred charges and accrued income -€15,786
down €15,786 (-100%), from €15,786 to €0
- Receivables within one year +€8,534
up €8,534 (+47.2%), from €18,078 to €26,612
of which Other amounts receivable: +€5,730
- Tax, wage and social debts -€38,123
down €38,123 (-93.9%), from €40,586 to €2,463
of which Taxes: -€36,873
- Profit (loss) carried forward -€27,602
down €27,602 (-17.0%), from €162,526 to €134,924
- Debts after one year -€13,679
down €13,679 (-100%), from €13,679 to €0
- Trade debts +€4,080
up €4,080 (+90.0%), from €4,532 to €8,612
- Current portion of long-term debt +€2,988
up €2,988 (+32.9%), from €9,078 to €12,065
- Gross operating margin -€31,096
down €31,096, from €25,866 to -€5,230
- Taxes -€4,391
down €4,391 (-89.5%), from €4,907 to €516
- Depreciation +€3,359
up €3,359 (+21.7%), from €15,513 to €18,872
- Other operating charges -€859
down €859 (-46.4%), from €1,853 to €994
- Financial charges +€455
up €455 (+29.6%), from €1,536 to €1,991
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 | €230,447 | €159,077 | -€71,370 | -31.0% |
| Fixed assets | 21/28 | €21,320 | €47,568 | +€26,248 | +123% |
| Tangible fixed assets | 22/27 | €16,320 | €42,568 | +€26,248 | +161% |
| Furniture and vehicles | 24 | €16,320 | €42,568 | +€26,248 | +161% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €209,127 | €111,508 | -€97,618 | -46.7% |
| Amounts receivable within one year | 40/41 | €18,078 | €26,612 | +€8,534 | +47.2% |
| Trade receivables | 40 | €2,985 | €5,790 | +€2,804 | +93.9% |
| Other amounts receivable | 41 | €15,093 | €20,823 | +€5,730 | +38.0% |
| Cash at bank and in hand | 54/58 | €175,262 | €84,896 | -€90,366 | -51.6% |
| Deferred charges and accrued income | 490/1 | €15,786 | €0 | -€15,786 | -100% |
| Total equity and liabilities | 10/49 | €230,447 | €159,077 | -€71,370 | -31.0% |
| Equity | 10/15 | €162,526 | €134,924 | -€27,602 | -17.0% |
| Profit (loss) carried forward | 14 | €162,526 | €134,924 | -€27,602 | -17.0% |
| Amounts payable | 17/49 | €67,921 | €24,153 | -€43,768 | -64.4% |
| Amounts payable after more than one year | 17 | €13,679 | €0 | -€13,679 | -100% |
| Financial debts | 170/4 | €13,679 | €0 | -€13,679 | -100% |
| Amounts payable within one year | 42/48 | €54,241 | €24,153 | -€30,089 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €9,078 | €12,065 | +€2,988 | +32.9% |
| Trade debts | 44 | €4,532 | €8,612 | +€4,080 | +90.0% |
| Suppliers | 440/4 | €4,532 | €8,612 | +€4,080 | +90.0% |
| Taxes, remuneration and social security | 45 | €40,586 | €2,463 | -€38,123 | -93.9% |
| Taxes | 450/3 | €39,336 | €2,463 | -€36,873 | -93.7% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100% |
| Other amounts payable | 47/48 | €46 | €1,012 | +€966 | +2,104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,513 | €18,872 | +€3,359 | +21.7% |
| Other operating charges | 640/8 | €1,853 | €994 | -€859 | -46.4% |
| Gross operating margin | 9900 | €25,866 | -€5,230 | -€31,096 | |
| Operating profit (loss) | 9901 | €8,500 | -€25,096 | -€33,596 | |
| Financial income | 75/76B | €67 | €1 | -€66 | -98.6% |
| Recurring financial income | 75 | €67 | €1 | -€66 | -98.6% |
| Financial charges | 65/66B | €1,536 | €1,991 | +€455 | +29.6% |
| Recurring financial charges | 65 | €1,536 | €1,991 | +€455 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €7,031 | -€27,086 | -€34,117 | |
| Income taxes | 67/77 | €4,907 | €516 | -€4,391 | -89.5% |
| Profit (loss) for the period | 9904 | €2,124 | -€27,602 | -€29,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,124 | -€27,602 | -€29,726 |
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 24 October 2026 via checked.be.