J.V. IT 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.V. IT CONSULTING
Largest movements
- Receivables within one year +€113,243
up €113,243 (+117%), from €96,747 to €209,990
of which Trade receivables: +€112,604
- Cash +€60,919
up €60,919 (+23.7%), from €256,806 to €317,724
mainly Net result for the year (+€161,936) and Trade debts (+€33,065)
- Tangible fixed assets +€26,699
up €26,699 (+43.8%), from €61,004 to €87,703
of which Furniture and vehicles: +€22,057
- Receivables after one year -€7,852
down €7,852 (-26.8%), from €29,276 to €21,424
- Profit (loss) carried forward +€161,936
up €161,936 (+54.1%), from €299,279 to €461,214
- Trade debts +€33,065
up €33,065 (+77.4%), from €42,718 to €75,783
- Accrued charges and deferred income +€6,601
up €6,601 (+88.0%), from €7,500 to €14,101
- Staff costs +€50,473
up €50,473 (+642%), from €7,867 to €58,340
- Taxes -€13,808
down €13,808 (-21.2%), from €65,025 to €51,217
- Depreciation +€9,457
up €9,457 (+166%), from €5,681 to €15,138
- Gross operating margin +€4,917
up €4,917 (+1.7%), from €287,548 to €292,465
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 | €448,938 | €644,892 | +€195,954 | +43.6% |
| Fixed assets | 21/28 | €61,004 | €87,703 | +€26,699 | +43.8% |
| Tangible fixed assets | 22/27 | €61,004 | €87,703 | +€26,699 | +43.8% |
| Plant, machinery and equipment | 23 | - | €1,502 | +€1,502 | |
| Furniture and vehicles | 24 | €21,042 | €43,099 | +€22,057 | +105% |
| Other tangible fixed assets | 26 | €39,962 | €43,102 | +€3,140 | +7.9% |
| Current assets | 29/58 | €387,934 | €557,188 | +€169,255 | +43.6% |
| Amounts receivable after more than one year | 29 | €29,276 | €21,424 | -€7,852 | -26.8% |
| Other amounts receivable | 291 | €29,276 | €21,424 | -€7,852 | -26.8% |
| Amounts receivable within one year | 40/41 | €96,747 | €209,990 | +€113,243 | +117% |
| Trade receivables | 40 | €89,428 | €202,032 | +€112,604 | +126% |
| Other amounts receivable | 41 | €7,319 | €7,958 | +€640 | +8.7% |
| Cash at bank and in hand | 54/58 | €256,806 | €317,724 | +€60,919 | +23.7% |
| Deferred charges and accrued income | 490/1 | €5,105 | €8,050 | +€2,945 | +57.7% |
| Total equity and liabilities | 10/49 | €448,938 | €644,892 | +€195,954 | +43.6% |
| Equity | 10/15 | €301,279 | €463,214 | +€161,936 | +53.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,279 | €461,214 | +€161,936 | +54.1% |
| Amounts payable | 17/49 | €147,659 | €181,677 | +€34,018 | +23.0% |
| Amounts payable within one year | 42/48 | €140,159 | €167,577 | +€27,417 | +19.6% |
| Trade debts | 44 | €42,718 | €75,783 | +€33,065 | +77.4% |
| Suppliers | 440/4 | €42,718 | €75,783 | +€33,065 | +77.4% |
| Taxes, remuneration and social security | 45 | €96,799 | €90,545 | -€6,254 | -6.5% |
| Taxes | 450/3 | €93,682 | €76,975 | -€16,708 | -17.8% |
| Remuneration and social security | 454/9 | €3,117 | €13,570 | +€10,453 | +335% |
| Other amounts payable | 47/48 | €642 | €1,248 | +€606 | +94.4% |
| Accrued charges and deferred income | 492/3 | €7,500 | €14,101 | +€6,601 | +88.0% |
| Remuneration, social security and pensions | 62 | €7,867 | €58,340 | +€50,473 | +642% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,681 | €15,138 | +€9,457 | +166% |
| Other operating charges | 640/8 | €678 | €790 | +€112 | +16.5% |
| Non-recurring operating charges | 66A | - | €5,092 | +€5,092 | |
| Gross operating margin | 9900 | €287,548 | €292,465 | +€4,917 | +1.7% |
| Operating profit (loss) | 9901 | €273,322 | €213,105 | -€60,217 | -22.0% |
| Financial income | 75/76B | €508 | €1,169 | +€661 | +130% |
| Recurring financial income | 75 | €508 | €1,169 | +€661 | +130% |
| Financial charges | 65/66B | €1,266 | €1,121 | -€145 | -11.4% |
| Recurring financial charges | 65 | €1,266 | €1,121 | -€145 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €272,565 | €213,153 | -€59,412 | -21.8% |
| Income taxes | 67/77 | €65,025 | €51,217 | -€13,808 | -21.2% |
| Profit (loss) for the period | 9904 | €207,540 | €161,936 | -€45,604 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €207,540 | €161,936 | -€45,604 | -22.0% |
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 22 October 2026 via checked.be.