JAV 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.
JAV Consult
Largest movements
- Cash +€25,125
up €25,125 (+92.1%), from €27,272 to €52,398
mainly Net result for the year (+€22,647) and Tax, wage and social debts (+€5,444)
- Tangible fixed assets -€1,299
down €1,299 (-34.0%), from €3,817 to €2,518
- Profit (loss) carried forward +€22,647
up €22,647 (+249.0%), from €9,094 to €31,741
- Other debts -€6,174
down €6,174 (-40.6%), from €15,207 to €9,033
- Tax, wage and social debts +€5,444
up €5,444 (+157.2%), from €3,463 to €8,906
- Trade debts +€1,910
up €1,910 (+587.2%), from €325 to €2,236
- Gross operating margin +€18,990
up €18,990 (+129.8%), from €14,628 to €33,618
- Taxes +€3,938
up €3,938 (+160.5%), from €2,454 to €6,392
- Staff costs +€1,210
up €1,210 (+126.0%), from €960 to €2,170
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 | €31,089 | €54,916 | +€23,826 | +76.6% |
| Fixed assets | 21/28 | €3,817 | €2,518 | -€1,299 | -34.0% |
| Tangible fixed assets | 22/27 | €3,817 | €2,518 | -€1,299 | -34.0% |
| Furniture and vehicles | 24 | €3,817 | €2,518 | -€1,299 | -34.0% |
| Current assets | 29/58 | €27,272 | €52,398 | +€25,125 | +92.1% |
| Cash at bank and in hand | 54/58 | €27,272 | €52,398 | +€25,125 | +92.1% |
| Total equity and liabilities | 10/49 | €31,089 | €54,916 | +€23,826 | +76.6% |
| Equity | 10/15 | €12,094 | €34,741 | +€22,647 | +187.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,094 | €31,741 | +€22,647 | +249.0% |
| Amounts payable | 17/49 | €18,995 | €20,174 | +€1,179 | +6.2% |
| Amounts payable within one year | 42/48 | €18,995 | €20,174 | +€1,179 | +6.2% |
| Trade debts | 44 | €325 | €2,236 | +€1,910 | +587.2% |
| Suppliers | 440/4 | €325 | €2,236 | +€1,910 | +587.2% |
| Taxes, remuneration and social security | 45 | €3,463 | €8,906 | +€5,444 | +157.2% |
| Taxes | 450/3 | €3,463 | €8,906 | +€5,444 | +157.2% |
| Other amounts payable | 47/48 | €15,207 | €9,033 | -€6,174 | -40.6% |
| Remuneration, social security and pensions | 62 | €960 | €2,170 | +€1,210 | +126.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €1,299 | +€247 | +23.5% |
| Other operating charges | 640/8 | €121 | €160 | +€39 | +32.3% |
| Gross operating margin | 9900 | €14,628 | €33,618 | +€18,990 | +129.8% |
| Operating profit (loss) | 9901 | €12,495 | €29,989 | +€17,494 | +140.0% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €952 | €950 | -€2 | -0.2% |
| Recurring financial charges | 65 | €952 | €950 | -€2 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €11,548 | €29,039 | +€17,491 | +151.5% |
| Income taxes | 67/77 | €2,454 | €6,392 | +€3,938 | +160.5% |
| Profit (loss) for the period | 9904 | €9,094 | €22,647 | +€13,552 | +149.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,094 | €22,647 | +€13,552 | +149.0% |
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 11 October 2026 via checked.be.