J.V. CONSULT: 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.V. CONSULT
Largest movements
- Tangible fixed assets -€14,998
down €14,998 (-9.1%), from €165,435 to €150,437
of which Leasing and similar rights: -€9,600
- Stocks and contracts -€3,359
down €3,359 (-12.1%), from €27,819 to €24,460
- Other debts +€52,124
up €52,124 (+183%), from €28,441 to €80,565
- Profit (loss) carried forward -€33,985
down €33,985 (-40.8%), from -€83,378 to -€117,363
- Debts after one year -€33,036
down €33,036 (-32.6%), from €101,420 to €68,384
- Gross operating margin +€5,527
up €5,527 (+28.1%), from -€19,660 to -€14,133
- Depreciation -€1,144
down €1,144 (-7.1%), from €16,141 to €14,998
- Financial charges -€295
down €295 (-19.3%), from €1,524 to €1,230
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 | €197,736 | €182,270 | -€15,466 | -7.8% |
| Fixed assets | 21/28 | €165,435 | €150,437 | -€14,998 | -9.1% |
| Tangible fixed assets | 22/27 | €165,435 | €150,437 | -€14,998 | -9.1% |
| Plant, machinery and equipment | 23 | €490 | €237 | -€254 | -51.7% |
| Furniture and vehicles | 24 | €1,712 | €941 | -€771 | -45.0% |
| Leasing and similar rights | 25 | €107,441 | €97,841 | -€9,600 | -8.9% |
| Other tangible fixed assets | 26 | €55,791 | €51,418 | -€4,373 | -7.8% |
| Current assets | 29/58 | €32,301 | €31,833 | -€468 | -1.4% |
| Stocks and contracts in progress | 3 | €27,819 | €24,460 | -€3,359 | -12.1% |
| Stocks | 30/36 | €27,819 | €24,460 | -€3,359 | -12.1% |
| Amounts receivable within one year | 40/41 | €93 | €336 | +€243 | +262% |
| Other amounts receivable | 41 | €93 | €336 | +€243 | +262% |
| Current investments | 50/53 | €298 | €298 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,092 | €5,689 | +€1,597 | +39.0% |
| Deferred charges and accrued income | 490/1 | - | €1,051 | +€1,051 | |
| Total equity and liabilities | 10/49 | €197,736 | €182,270 | -€15,466 | -7.8% |
| Equity | 10/15 | €31,627 | -€2,358 | -€33,985 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,404 | €96,404 | = | 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% |
| Distributable reserves | 133 | €94,544 | €94,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,378 | -€117,363 | -€33,985 | -40.8% |
| Amounts payable | 17/49 | €166,109 | €184,629 | +€18,519 | +11.1% |
| Amounts payable after more than one year | 17 | €101,420 | €68,384 | -€33,036 | -32.6% |
| Financial debts | 170/4 | €101,420 | €68,384 | -€33,036 | -32.6% |
| Amounts payable within one year | 42/48 | €63,690 | €115,231 | +€51,541 | +80.9% |
| Current portion of amounts payable after more than one year | 42 | €32,691 | €33,036 | +€345 | +1.1% |
| Trade debts | 44 | €1,933 | €764 | -€1,170 | -60.5% |
| Suppliers | 440/4 | €1,933 | €764 | -€1,170 | -60.5% |
| Taxes, remuneration and social security | 45 | €624 | €866 | +€242 | +38.8% |
| Taxes | 450/3 | €624 | €866 | +€242 | +38.8% |
| Other amounts payable | 47/48 | €28,441 | €80,565 | +€52,124 | +183% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,014 | +€14 | +1.4% |
| Non-recurring operating income | 76A | - | €1,359 | +€1,359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,141 | €14,998 | -€1,144 | -7.1% |
| Other operating charges | 640/8 | €2,995 | €3,061 | +€66 | +2.2% |
| Gross operating margin | 9900 | -€19,660 | -€14,133 | +€5,527 | +28.1% |
| Operating profit (loss) | 9901 | -€38,796 | -€32,192 | +€6,604 | +17.0% |
| Financial income | 75/76B | €1 | €0 | -€0 | -54.5% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -54.5% |
| Financial charges | 65/66B | €1,524 | €1,230 | -€295 | -19.3% |
| Recurring financial charges | 65 | €1,524 | €1,230 | -€295 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€40,320 | -€33,421 | +€6,898 | +17.1% |
| Income taxes | 67/77 | €551 | €564 | +€12 | +2.2% |
| Profit (loss) for the period | 9904 | -€40,871 | -€33,985 | +€6,886 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,871 | -€33,985 | +€6,886 | +16.8% |
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 17 October 2026 via checked.be.