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
- Receivables after one year -€38,593
down €38,593 (-10.9%), from €355,000 to €316,407
- Cash +€23,389
up €23,389 (+158%), from €14,827 to €38,216
mainly Net result for the year (+€43,112) and Receivables after one year (+€38,593)
- Receivables within one year -€18,425
down €18,425 (-35.4%), from €51,995 to €33,569
of which Other amounts receivable: -€11,177
- Tangible fixed assets -€5,493
down €5,493 (-34.9%), from €15,747 to €10,254
of which Furniture and vehicles: -€5,197
- Reserves -€38,400
down €38,400 (-11.8%), from €325,189 to €286,789
of which Distributable reserves: -€38,400
- Trade debts -€14,361
down €14,361 (-48.8%), from €29,403 to €15,041
- Other debts +€10,261
up €10,261 (+15.3%), from €67,164 to €77,425
- Tax, wage and social debts +€5,436
up €5,436 (+36.9%), from €14,751 to €20,187
of which Taxes: +€5,415
- Gross operating margin +€10,264
up €10,264 (+15.1%), from €68,021 to €78,285
- Taxes +€2,342
up €2,342 (+11.9%), from €19,600 to €21,942
- Financial income -€1,397
down €1,397 (-13.7%), from €10,227 to €8,831
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 | €444,156 | €407,141 | -€37,015 | -8.3% |
| Fixed assets | 21/28 | €15,747 | €10,254 | -€5,493 | -34.9% |
| Tangible fixed assets | 22/27 | €15,747 | €10,254 | -€5,493 | -34.9% |
| Plant, machinery and equipment | 23 | €338 | €41 | -€297 | -87.7% |
| Furniture and vehicles | 24 | €15,409 | €10,213 | -€5,197 | -33.7% |
| Current assets | 29/58 | €428,409 | €396,887 | -€31,522 | -7.4% |
| Amounts receivable after more than one year | 29 | €355,000 | €316,407 | -€38,593 | -10.9% |
| Other amounts receivable | 291 | €355,000 | €316,407 | -€38,593 | -10.9% |
| Amounts receivable within one year | 40/41 | €51,995 | €33,569 | -€18,425 | -35.4% |
| Trade receivables | 40 | €40,109 | €32,860 | -€7,248 | -18.1% |
| Other amounts receivable | 41 | €11,886 | €709 | -€11,177 | -94.0% |
| Cash at bank and in hand | 54/58 | €14,827 | €38,216 | +€23,389 | +158% |
| Deferred charges and accrued income | 490/1 | €6,587 | €8,695 | +€2,108 | +32.0% |
| Total equity and liabilities | 10/49 | €444,156 | €407,141 | -€37,015 | -8.3% |
| Equity | 10/15 | €332,521 | €294,133 | -€38,388 | -11.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €325,189 | €286,789 | -€38,400 | -11.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €323,330 | €284,930 | -€38,400 | -11.9% |
| Profit (loss) carried forward | 14 | €1,135 | €1,146 | +€12 | +1.0% |
| Amounts payable | 17/49 | €111,635 | €113,008 | +€1,373 | +1.2% |
| Amounts payable within one year | 42/48 | €111,318 | €112,654 | +€1,336 | +1.2% |
| Trade debts | 44 | €29,403 | €15,041 | -€14,361 | -48.8% |
| Suppliers | 440/4 | €29,403 | €15,041 | -€14,361 | -48.8% |
| Taxes, remuneration and social security | 45 | €14,751 | €20,187 | +€5,436 | +36.9% |
| Taxes | 450/3 | €14,230 | €19,645 | +€5,415 | +38.1% |
| Remuneration and social security | 454/9 | €521 | €543 | +€21 | +4.1% |
| Other amounts payable | 47/48 | €67,164 | €77,425 | +€10,261 | +15.3% |
| Accrued charges and deferred income | 492/3 | €317 | €355 | +€38 | +11.8% |
| Remuneration, social security and pensions | 62 | €4,308 | €4,927 | +€619 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,545 | €8,211 | +€666 | +8.8% |
| Other operating charges | 640/8 | €8,729 | €8,653 | -€77 | -0.9% |
| Gross operating margin | 9900 | €68,021 | €78,285 | +€10,264 | +15.1% |
| Operating profit (loss) | 9901 | €47,439 | €56,494 | +€9,055 | +19.1% |
| Financial income | 75/76B | €10,227 | €8,831 | -€1,397 | -13.7% |
| Recurring financial income | 75 | €10,227 | €8,831 | -€1,397 | -13.7% |
| Financial charges | 65/66B | €770 | €271 | -€499 | -64.8% |
| Recurring financial charges | 65 | €770 | €271 | -€499 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €56,896 | €65,054 | +€8,157 | +14.3% |
| Income taxes | 67/77 | €19,600 | €21,942 | +€2,342 | +11.9% |
| Profit (loss) for the period | 9904 | €37,296 | €43,112 | +€5,815 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,296 | €43,112 | +€5,815 | +15.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.