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
- Current investments +€75,488
up €75,488 (+42.7%), from €176,608 to €252,095
- Cash -€67,734
down €67,734 (-95.2%), from €71,179 to €3,445
mainly Current investments (-€75,488) and Receivables within one year (-€42,887)
- Receivables within one year +€42,887
up €42,887 (+140%), from €30,704 to €73,591
- Tangible fixed assets -€19,532
down €19,532 (-14.0%), from €139,787 to €120,255
of which Furniture and vehicles: -€13,408
- Reserves +€33,500
up €33,500 (+9.7%), from €344,850 to €378,350
of which Distributable reserves: +€33,500
- Gross operating margin -€8,276
down €8,276 (-10.7%), from €77,433 to €69,157
- Taxes -€2,643
down €2,643 (-14.6%), from €18,050 to €15,408
- Financial income +€2,126
new in 2025: €2,126
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 | €418,659 | €449,786 | +€31,127 | +7.4% |
| Fixed assets | 21/28 | €139,812 | €120,280 | -€19,532 | -14.0% |
| Tangible fixed assets | 22/27 | €139,787 | €120,255 | -€19,532 | -14.0% |
| Land and buildings | 22 | €92,252 | €84,725 | -€7,527 | -8.2% |
| Plant, machinery and equipment | 23 | €7,769 | €9,172 | +€1,402 | +18.1% |
| Furniture and vehicles | 24 | €39,766 | €26,358 | -€13,408 | -33.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €278,847 | €329,506 | +€50,659 | +18.2% |
| Amounts receivable within one year | 40/41 | €30,704 | €73,591 | +€42,887 | +140% |
| Trade receivables | 40 | €30,704 | €73,591 | +€42,887 | +140% |
| Current investments | 50/53 | €176,608 | €252,095 | +€75,488 | +42.7% |
| Cash at bank and in hand | 54/58 | €71,179 | €3,445 | -€67,734 | -95.2% |
| Deferred charges and accrued income | 490/1 | €357 | €375 | +€18 | +5.2% |
| Total equity and liabilities | 10/49 | €418,659 | €449,786 | +€31,127 | +7.4% |
| Equity | 10/15 | €388,153 | €421,711 | +€33,558 | +8.6% |
| Contributions | 10/11 | €13,510 | €13,510 | = | 0.0% |
| Reserves | 13 | €344,850 | €378,350 | +€33,500 | +9.7% |
| Tax-exempt reserves | 132 | €143,850 | €143,850 | = | 0.0% |
| Distributable reserves | 133 | €201,000 | €234,500 | +€33,500 | +16.7% |
| Profit (loss) carried forward | 14 | €29,793 | €29,851 | +€58 | +0.2% |
| Amounts payable | 17/49 | €30,507 | €28,075 | -€2,431 | -8.0% |
| Amounts payable within one year | 42/48 | €30,507 | €28,075 | -€2,431 | -8.0% |
| Trade debts | 44 | €1,425 | €2,310 | +€885 | +62.1% |
| Suppliers | 440/4 | €1,425 | €2,310 | +€885 | +62.1% |
| Taxes, remuneration and social security | 45 | €22,547 | €20,331 | -€2,215 | -9.8% |
| Taxes | 450/3 | €19,458 | €17,202 | -€2,256 | -11.6% |
| Remuneration and social security | 454/9 | €3,089 | €3,130 | +€41 | +1.3% |
| Other amounts payable | 47/48 | €6,535 | €5,434 | -€1,101 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,493 | €21,722 | -€771 | -3.4% |
| Other operating charges | 640/8 | €1,062 | €463 | -€599 | -56.4% |
| Gross operating margin | 9900 | €77,433 | €69,157 | -€8,276 | -10.7% |
| Operating profit (loss) | 9901 | €53,879 | €46,972 | -€6,906 | -12.8% |
| Financial income | 75/76B | - | €2,126 | +€2,126 | |
| Recurring financial income | 75 | - | €2,126 | +€2,126 | |
| Financial charges | 65/66B | €136 | €133 | -€4 | -2.7% |
| Recurring financial charges | 65 | €136 | €133 | -€4 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €53,742 | €48,966 | -€4,777 | -8.9% |
| Income taxes | 67/77 | €18,050 | €15,408 | -€2,643 | -14.6% |
| Profit (loss) for the period | 9904 | €35,692 | €33,558 | -€2,134 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,692 | €33,558 | -€2,134 | -6.0% |
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 31 October 2026 via checked.be.