JBVP 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.
JBVP CONSULTING
Largest movements
- Cash -€27,082
down €27,082 (-65.4%), from €41,414 to €14,332
mainly Tax, wage and social debts (-€15,532) and Trade debts (-€10,681)
- Tangible fixed assets -€8,911
down €8,911 (-19.0%), from €46,855 to €37,944
of which Land and buildings: -€8,230
- Current investments +€7,200
up €7,200 (+52.6%), from €13,700 to €20,900
- Receivables after one year +€5,200
up €5,200 (+7.3%), from €71,247 to €76,447
- Receivables within one year -€4,357
down €4,357 (-23.9%), from €18,225 to €13,868
of which Trade receivables: -€14,150
- Tax, wage and social debts -€15,532
down €15,532 (-64.6%), from €24,058 to €8,527
of which Taxes: -€18,120
- Reserves +€12,693
up €12,693 (+9.5%), from €134,003 to €146,697
of which Distributable reserves: +€12,693
- Trade debts -€10,681
down €10,681 (-64.6%), from €16,531 to €5,850
- Current portion of long-term debt -€10,134
down €10,134 (-43.7%), from €23,206 to €13,073
- Debts after one year -€6,472
down €6,472 (-20.0%), from €32,386 to €25,914
- Gross operating margin -€5,621
down €5,621 (-11.1%), from €50,607 to €44,987
- Taxes +€5,193
up €5,193 (+41.6%), from €12,482 to €17,674
- Financial income -€2,001
down €2,001 (-56.7%), from €3,528 to €1,527
- Other operating charges -€908
down €908 (-34.1%), from €2,663 to €1,755
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,571 | €224,851 | -€27,720 | -11.0% |
| Fixed assets | 21/28 | €105,466 | €96,555 | -€8,911 | -8.4% |
| Tangible fixed assets | 22/27 | €46,855 | €37,944 | -€8,911 | -19.0% |
| Land and buildings | 22 | €42,751 | €34,521 | -€8,230 | -19.3% |
| Plant, machinery and equipment | 23 | €1,956 | €858 | -€1,098 | -56.2% |
| Furniture and vehicles | 24 | €2,148 | €2,565 | +€417 | +19.4% |
| Financial fixed assets | 28 | €58,611 | €58,611 | = | 0.0% |
| Current assets | 29/58 | €147,104 | €128,295 | -€18,809 | -12.8% |
| Amounts receivable after more than one year | 29 | €71,247 | €76,447 | +€5,200 | +7.3% |
| Other amounts receivable | 291 | €71,247 | €76,447 | +€5,200 | +7.3% |
| Amounts receivable within one year | 40/41 | €18,225 | €13,868 | -€4,357 | -23.9% |
| Trade receivables | 40 | €17,750 | €3,600 | -€14,150 | -79.7% |
| Other amounts receivable | 41 | €475 | €10,267 | +€9,793 | +2,064% |
| Current investments | 50/53 | €13,700 | €20,900 | +€7,200 | +52.6% |
| Cash at bank and in hand | 54/58 | €41,414 | €14,332 | -€27,082 | -65.4% |
| Deferred charges and accrued income | 490/1 | €2,520 | €2,749 | +€230 | +9.1% |
| Total equity and liabilities | 10/49 | €252,571 | €224,851 | -€27,720 | -11.0% |
| Equity | 10/15 | €140,203 | €152,897 | +€12,693 | +9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,003 | €146,697 | +€12,693 | +9.5% |
| Tax-exempt reserves | 132 | €335 | €335 | = | 0.0% |
| Distributable reserves | 133 | €133,669 | €146,362 | +€12,693 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €112,368 | €71,954 | -€40,413 | -36.0% |
| Amounts payable after more than one year | 17 | €32,386 | €25,914 | -€6,472 | -20.0% |
| Financial debts | 170/4 | €32,386 | €25,914 | -€6,472 | -20.0% |
| Amounts payable within one year | 42/48 | €79,253 | €45,045 | -€34,208 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €23,206 | €13,073 | -€10,134 | -43.7% |
| Trade debts | 44 | €16,531 | €5,850 | -€10,681 | -64.6% |
| Suppliers | 440/4 | €16,531 | €5,850 | -€10,681 | -64.6% |
| Taxes, remuneration and social security | 45 | €24,058 | €8,527 | -€15,532 | -64.6% |
| Taxes | 450/3 | €21,859 | €3,738 | -€18,120 | -82.9% |
| Remuneration and social security | 454/9 | €2,200 | €4,789 | +€2,589 | +118% |
| Other amounts payable | 47/48 | €15,458 | €17,595 | +€2,138 | +13.8% |
| Accrued charges and deferred income | 492/3 | €728 | €996 | +€267 | +36.7% |
| Non-recurring operating income | 76A | €7,120 | €0 | -€7,120 | -100% |
| Remuneration, social security and pensions | 62 | €329 | €714 | +€385 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,313 | €10,356 | +€42 | +0.4% |
| Other operating charges | 640/8 | €2,663 | €1,755 | -€908 | -34.1% |
| Gross operating margin | 9900 | €50,607 | €44,987 | -€5,621 | -11.1% |
| Operating profit (loss) | 9901 | €37,301 | €32,162 | -€5,139 | -13.8% |
| Financial income | 75/76B | €3,528 | €1,527 | -€2,001 | -56.7% |
| Recurring financial income | 75 | €3,528 | €1,527 | -€2,001 | -56.7% |
| Financial charges | 65/66B | €2,897 | €3,321 | +€424 | +14.6% |
| Recurring financial charges | 65 | €2,897 | €3,321 | +€424 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €37,932 | €30,368 | -€7,564 | -19.9% |
| Income taxes | 67/77 | €12,482 | €17,674 | +€5,193 | +41.6% |
| Profit (loss) for the period | 9904 | €25,450 | €12,693 | -€12,757 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,450 | €12,693 | -€12,757 | -50.1% |
Source: filed annual accounts (NBB), financial years ended 30 March 2025 and 30 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.