JCVAERENBERGH 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.
JCVAERENBERGH CONSULTING
Largest movements
- Receivables after one year -€78,000
no longer reported in 2025 (was €78,000)
- Receivables within one year +€14,459
up €14,459 (+38.3%), from €37,767 to €52,226
of which Other amounts receivable: +€21,403
- Cash +€5,375
up €5,375 (+31.8%), from €16,890 to €22,264
mainly Receivables after one year (+€78,000) and Deferred charges and accrued income (+€1,666)
- Deferred charges and accrued income -€1,666
no longer reported in 2025 (was €1,666)
- Profit (loss) carried forward -€53,929
down €53,929 (-45.9%), from €117,535 to €63,606
- Tax, wage and social debts -€6,558
down €6,558 (-68.6%), from €9,558 to €3,000
- Gross operating margin -€92,707
down €92,707, from €43,894 to -€48,813
- Taxes -€8,584
no longer reported in 2025 (was €8,584)
- Depreciation -€4,133
down €4,133 (-77.8%), from €5,310 to €1,177
- Financial income -€2,308
down €2,308 (-99.8%), from €2,313 to €4
- Financial charges +€1,509
up €1,509 (+62.0%), from €2,434 to €3,943
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 | €135,810 | €74,800 | -€61,010 | -44.9% |
| Fixed assets | 21/28 | €1,487 | €310 | -€1,177 | -79.1% |
| Intangible fixed assets | 21 | €971 | - | -€971 | |
| Tangible fixed assets | 22/27 | €516 | €310 | -€206 | -40.0% |
| Furniture and vehicles | 24 | €516 | €310 | -€206 | -40.0% |
| Current assets | 29/58 | €134,323 | €74,490 | -€59,833 | -44.5% |
| Amounts receivable after more than one year | 29 | €78,000 | - | -€78,000 | |
| Other amounts receivable | 291 | €78,000 | - | -€78,000 | |
| Amounts receivable within one year | 40/41 | €37,767 | €52,226 | +€14,459 | +38.3% |
| Trade receivables | 40 | €8,698 | €1,755 | -€6,944 | -79.8% |
| Other amounts receivable | 41 | €29,068 | €50,471 | +€21,403 | +73.6% |
| Cash at bank and in hand | 54/58 | €16,890 | €22,264 | +€5,375 | +31.8% |
| Deferred charges and accrued income | 490/1 | €1,666 | - | -€1,666 | |
| Total equity and liabilities | 10/49 | €135,810 | €74,800 | -€61,010 | -44.9% |
| Equity | 10/15 | €120,535 | €66,606 | -€53,929 | -44.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,535 | €63,606 | -€53,929 | -45.9% |
| Amounts payable | 17/49 | €15,275 | €8,194 | -€7,081 | -46.4% |
| Amounts payable within one year | 42/48 | €15,275 | €8,194 | -€7,081 | -46.4% |
| Trade debts | 44 | €5,717 | €5,194 | -€523 | -9.2% |
| Suppliers | 440/4 | €5,717 | €5,194 | -€523 | -9.2% |
| Taxes, remuneration and social security | 45 | €9,558 | €3,000 | -€6,558 | -68.6% |
| Taxes | 450/3 | €9,558 | €3,000 | -€6,558 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,310 | €1,177 | -€4,133 | -77.8% |
| Gross operating margin | 9900 | €43,894 | -€48,813 | -€92,707 | |
| Operating profit (loss) | 9901 | €38,584 | -€49,990 | -€88,574 | |
| Financial income | 75/76B | €2,313 | €4 | -€2,308 | -99.8% |
| Recurring financial income | 75 | €2,313 | €4 | -€2,308 | -99.8% |
| Financial charges | 65/66B | €2,434 | €3,943 | +€1,509 | +62.0% |
| Recurring financial charges | 65 | €2,434 | €3,943 | +€1,509 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | €38,463 | -€53,929 | -€92,392 | |
| Income taxes | 67/77 | €8,584 | - | -€8,584 | |
| Profit (loss) for the period | 9904 | €29,879 | -€53,929 | -€83,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,879 | -€53,929 | -€83,808 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.