JCV CONSULT: what changed
Two fiscal 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.
JCV CONSULT
Largest movements
- Tangible fixed assets -€12,522
down €12,522 (-43.8%), from €28,588 to €16,066
of which Furniture and vehicles: -€11,684
- Cash -€9,604
down €9,604 (-76.0%), from €12,629 to €3,025
mainly Net result for the year (-€14,343) and Tax, wage and social debts (-€10,980)
- Receivables within one year -€4,722
down €4,722 (-49.1%), from €9,615 to €4,892
of which Trade receivables: -€4,360
- Deferred charges and accrued income -€4,481
no longer reported in 2024 (was €4,481)
- Profit (loss) carried forward -€14,343
down €14,343, from €377 to -€13,966
- Tax, wage and social debts -€10,980
down €10,980 (-66.4%), from €16,531 to €5,551
of which Taxes: -€13,600
- Current portion of long-term debt -€6,843
down €6,843 (-99.9%), from €6,849 to €6
- Trade debts +€3,542
new in 2024: €3,542
- Other debts -€2,705
down €2,705 (-67.6%), from €4,000 to €1,295
- Gross operating margin -€31,101
down €31,101 (-70.5%), from €44,106 to €13,006
- Staff costs -€6,958
down €6,958 (-33.9%), from €20,555 to €13,596
- Taxes -€4,849
down €4,849 (-95.1%), from €5,099 to €250
- Depreciation -€504
down €504 (-3.9%), from €13,026 to €12,522
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,312 | €23,983 | -€31,329 | -56.6% |
| Fixed assets | 21/28 | €28,588 | €16,066 | -€12,522 | -43.8% |
| Tangible fixed assets | 22/27 | €28,588 | €16,066 | -€12,522 | -43.8% |
| Plant, machinery and equipment | 23 | €1,158 | €320 | -€838 | -72.4% |
| Furniture and vehicles | 24 | €27,430 | €15,746 | -€11,684 | -42.6% |
| Current assets | 29/58 | €26,724 | €7,917 | -€18,807 | -70.4% |
| Amounts receivable within one year | 40/41 | €9,615 | €4,892 | -€4,722 | -49.1% |
| Trade receivables | 40 | €4,360 | - | -€4,360 | |
| Other amounts receivable | 41 | €5,255 | €4,892 | -€362 | -6.9% |
| Cash at bank and in hand | 54/58 | €12,629 | €3,025 | -€9,604 | -76.0% |
| Deferred charges and accrued income | 490/1 | €4,481 | - | -€4,481 | |
| Total equity and liabilities | 10/49 | €55,312 | €23,983 | -€31,329 | -56.6% |
| Equity | 10/15 | €27,932 | €13,589 | -€14,343 | -51.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,155 | €15,155 | = | 0.0% |
| Distributable reserves | 133 | €15,155 | €15,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €377 | -€13,966 | -€14,343 | |
| Amounts payable | 17/49 | €27,380 | €10,395 | -€16,986 | -62.0% |
| Amounts payable within one year | 42/48 | €27,380 | €10,395 | -€16,986 | -62.0% |
| Current portion of amounts payable after more than one year | 42 | €6,849 | €6 | -€6,843 | -99.9% |
| Trade debts | 44 | - | €3,542 | +€3,542 | |
| Suppliers | 440/4 | - | €3,542 | +€3,542 | |
| Taxes, remuneration and social security | 45 | €16,531 | €5,551 | -€10,980 | -66.4% |
| Taxes | 450/3 | €13,850 | €250 | -€13,600 | -98.2% |
| Remuneration and social security | 454/9 | €2,682 | €5,302 | +€2,620 | +97.7% |
| Other amounts payable | 47/48 | €4,000 | €1,295 | -€2,705 | -67.6% |
| Remuneration, social security and pensions | 62 | €20,555 | €13,596 | -€6,958 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,026 | €12,522 | -€504 | -3.9% |
| Other operating charges | 640/8 | €325 | €308 | -€17 | -5.2% |
| Non-recurring operating charges | 66A | - | €75 | +€75 | |
| Gross operating margin | 9900 | €44,106 | €13,006 | -€31,101 | -70.5% |
| Operating profit (loss) | 9901 | €10,201 | -€13,496 | -€23,697 | |
| Financial income | 75/76B | €174 | - | -€174 | |
| Recurring financial income | 75 | €171 | - | -€171 | |
| Non-recurring financial income | 76B | €3 | - | -€3 | |
| Financial charges | 65/66B | €899 | €598 | -€301 | -33.5% |
| Recurring financial charges | 65 | €898 | €598 | -€300 | -33.4% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €9,476 | -€14,093 | -€23,569 | |
| Income taxes | 67/77 | €5,099 | €250 | -€4,849 | -95.1% |
| Profit (loss) for the period | 9904 | €4,377 | -€14,343 | -€18,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,377 | -€14,343 | -€18,720 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.