J & V Consult: what changed
Two fiscal 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
- Cash +€7,130
up €7,130 (+27.0%), from €26,373 to €33,503
mainly Net result for the year (+€156,473) and Trade debts (+€12,539)
- Profit (loss) carried forward +€156,473
up €156,473 (+63.6%), from €246,065 to €402,538
- Debts after one year -€109,173
no longer reported in 2025 (was €109,173)
- Current portion of long-term debt -€32,124
no longer reported in 2025 (was €32,124)
- Tax, wage and social debts -€30,658
no longer reported in 2025 (was €30,658)
of which Taxes: -€20,347
- Trade debts +€12,539
up €12,539 (+26.1%), from €47,980 to €60,519
- Gross operating margin +€62,306
up €62,306 (+30.3%), from €205,850 to €268,157
- Staff costs -€36,886
down €36,886 (-40.4%), from €91,226 to €54,341
- Taxes +€17,936
up €17,936 (+50.0%), from €35,875 to €53,811
- Depreciation -€2,719
no longer reported in 2025 (was €2,719)
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.
Cash bridge derived
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 | €695,010 | €692,067 | -€2,943 | -0.4% |
| Fixed assets | 21/28 | €637,333 | €635,000 | -€2,333 | -0.4% |
| Intangible fixed assets | 21 | €2,333 | - | -€2,333 | |
| Financial fixed assets | 28 | €635,000 | €635,000 | = | 0.0% |
| Current assets | 29/58 | €57,677 | €57,067 | -€610 | -1.1% |
| Amounts receivable within one year | 40/41 | €29,461 | €23,515 | -€5,946 | -20.2% |
| Trade receivables | 40 | €29,444 | €5,048 | -€24,395 | -82.9% |
| Other amounts receivable | 41 | €17 | €18,466 | +€18,449 | +109686.5% |
| Cash at bank and in hand | 54/58 | €26,373 | €33,503 | +€7,130 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,843 | €49 | -€1,794 | -97.3% |
| Total equity and liabilities | 10/49 | €695,010 | €692,067 | -€2,943 | -0.4% |
| Equity | 10/15 | €475,075 | €631,548 | +€156,473 | +32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,410 | €210,410 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €210,410 | €208,550 | -€1,860 | -0.9% |
| Profit (loss) carried forward | 14 | €246,065 | €402,538 | +€156,473 | +63.6% |
| Amounts payable | 17/49 | €219,935 | €60,519 | -€159,416 | -72.5% |
| Amounts payable after more than one year | 17 | €109,173 | - | -€109,173 | |
| Financial debts | 170/4 | €109,173 | - | -€109,173 | |
| Amounts payable within one year | 42/48 | €110,762 | €60,519 | -€50,243 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €32,124 | - | -€32,124 | |
| Trade debts | 44 | €47,980 | €60,519 | +€12,539 | +26.1% |
| Suppliers | 440/4 | €47,980 | €60,519 | +€12,539 | +26.1% |
| Taxes, remuneration and social security | 45 | €30,658 | - | -€30,658 | |
| Taxes | 450/3 | €20,347 | - | -€20,347 | |
| Remuneration and social security | 454/9 | €10,311 | - | -€10,311 | |
| Non-recurring operating income | 76A | - | €200,667 | +€200,667 | |
| Remuneration, social security and pensions | 62 | €91,226 | €54,341 | -€36,886 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,719 | - | -€2,719 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €80 | €244 | +€164 | +204.7% |
| Other operating charges | 640/8 | €1,149 | €961 | -€188 | -16.3% |
| Non-recurring operating charges | 66A | €75 | €73 | -€2 | -2.5% |
| Gross operating margin | 9900 | €205,850 | €268,157 | +€62,306 | +30.3% |
| Operating profit (loss) | 9901 | €110,600 | €212,537 | +€101,937 | +92.2% |
| Financial income | 75/76B | €1,145 | €2,223 | +€1,078 | +94.2% |
| Recurring financial income | 75 | €1,145 | €2,223 | +€1,078 | +94.2% |
| Financial charges | 65/66B | €5,882 | €4,476 | -€1,405 | -23.9% |
| Recurring financial charges | 65 | €5,882 | €4,476 | -€1,405 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €105,863 | €210,284 | +€104,421 | +98.6% |
| Income taxes | 67/77 | €35,875 | €53,811 | +€17,936 | +50.0% |
| Profit (loss) for the period | 9904 | €69,988 | €156,473 | +€86,485 | +123.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,988 | €156,473 | +€86,485 | +123.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.