JaVe 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.
JaVe Consult
Largest movements
- Receivables within one year -€20,379
down €20,379 (-84.9%), from €24,001 to €3,621
of which Trade receivables: -€21,500
- Tangible fixed assets +€15,774
up €15,774 (+5,186%), from €304 to €16,079
- Reserves +€18,386
up €18,386 (+5.7%), from €319,824 to €338,211
- Other debts -€9,335
down €9,335 (-3.5%), from €268,803 to €259,467
- Tax, wage and social debts -€8,209
down €8,209 (-45.3%), from €18,131 to €9,922
of which Taxes: -€8,398
- Gross operating margin +€8,064
up €8,064 (+20.4%), from €39,534 to €47,598
- Depreciation +€3,408
up €3,408 (+691%), from €493 to €3,901
- Taxes +€3,223
up €3,223 (+44.1%), from €7,300 to €10,522
- Financial charges -€2,413
down €2,413 (-15.1%), from €15,964 to €13,551
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 | €639,444 | €639,496 | +€52 | 0.0% |
| Fixed assets | 21/28 | €613,085 | €628,859 | +€15,774 | +2.6% |
| Tangible fixed assets | 22/27 | €304 | €16,079 | +€15,774 | +5,186% |
| Furniture and vehicles | 24 | €304 | €16,079 | +€15,774 | +5,186% |
| Financial fixed assets | 28 | €612,781 | €612,781 | = | 0.0% |
| Current assets | 29/58 | €26,359 | €10,636 | -€15,723 | -59.6% |
| Amounts receivable within one year | 40/41 | €24,001 | €3,621 | -€20,379 | -84.9% |
| Trade receivables | 40 | €24,000 | €2,500 | -€21,500 | -89.6% |
| Other amounts receivable | 41 | €1 | €1,121 | +€1,121 | +200,123% |
| Cash at bank and in hand | 54/58 | €2,358 | €7,015 | +€4,657 | +197% |
| Total equity and liabilities | 10/49 | €639,444 | €639,496 | +€52 | 0.0% |
| Equity | 10/15 | €338,024 | €356,411 | +€18,386 | +5.4% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €319,824 | €338,211 | +€18,386 | +5.7% |
| Distributable reserves | 133 | €319,824 | €338,211 | +€18,386 | +5.7% |
| Amounts payable | 17/49 | €301,420 | €283,085 | -€18,335 | -6.1% |
| Amounts payable within one year | 42/48 | €288,308 | €271,363 | -€16,945 | -5.9% |
| Trade debts | 44 | €1,374 | €1,974 | +€600 | +43.7% |
| Suppliers | 440/4 | €1,374 | €1,974 | +€600 | +43.7% |
| Taxes, remuneration and social security | 45 | €18,131 | €9,922 | -€8,209 | -45.3% |
| Taxes | 450/3 | €18,131 | €9,733 | -€8,398 | -46.3% |
| Remuneration and social security | 454/9 | €0 | €189 | +€189 | |
| Other amounts payable | 47/48 | €268,803 | €259,467 | -€9,335 | -3.5% |
| Accrued charges and deferred income | 492/3 | €13,112 | €11,722 | -€1,390 | -10.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €3,901 | +€3,408 | +691% |
| Other operating charges | 640/8 | €1,459 | €1,238 | -€221 | -15.1% |
| Gross operating margin | 9900 | €39,534 | €47,598 | +€8,064 | +20.4% |
| Operating profit (loss) | 9901 | €37,582 | €42,459 | +€4,877 | +13.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €15,964 | €13,551 | -€2,413 | -15.1% |
| Recurring financial charges | 65 | €15,964 | €13,551 | -€2,413 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €21,622 | €28,909 | +€7,286 | +33.7% |
| Income taxes | 67/77 | €7,300 | €10,522 | +€3,223 | +44.1% |
| Profit (loss) for the period | 9904 | €14,323 | €18,386 | +€4,064 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,323 | €18,386 | +€4,064 | +28.4% |
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 26 October 2026 via checked.be.