JGCV CONSULTING: what changed
JGCV CONSULTING
Largest movements
- Cash +€126,372
up €126,372 (+77.9%), from €162,203 to €288,575
mainly Trade debts (+€143,897) and Net result for the year (+€10,729)
- Receivables within one year +€31,517
up €31,517 (+30.2%), from €104,339 to €135,856
of which Other amounts receivable: +€34,984
- Trade debts +€143,897
up €143,897 (+89.3%), from €161,115 to €305,012
- Profit (loss) carried forward +€10,730
up €10,730 (+9.8%), from -€109,130 to -€98,400
- Contributions -€7,450
down €7,450 (-9.1%), from €81,950 to €74,500
- Reserves +€7,450
new in 2025: €7,450
- Tax, wage and social debts -€6,076
down €6,076 (-64.8%), from €9,384 to €3,308
- Gross operating margin -€7,580
down €7,580 (-23.0%), from €32,895 to €25,315
- Financial charges +€6,897
up €6,897 (+137%), from €5,021 to €11,918
- Taxes -€3,334
down €3,334 (-47.2%), from €7,063 to €3,729
- Financial income +€2,255
new in 2025: €2,255
- Depreciation +€600
new in 2025: €600
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,360 | €425,631 | +€157,271 | +58.6% |
| Fixed assets | 21/28 | - | €1,200 | +€1,200 | |
| Tangible fixed assets | 22/27 | - | €1,200 | +€1,200 | |
| Furniture and vehicles | 24 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €268,360 | €424,431 | +€156,071 | +58.2% |
| Amounts receivable within one year | 40/41 | €104,339 | €135,856 | +€31,517 | +30.2% |
| Trade receivables | 40 | €16,789 | €13,322 | -€3,467 | -20.7% |
| Other amounts receivable | 41 | €87,550 | €122,534 | +€34,984 | +40.0% |
| Cash at bank and in hand | 54/58 | €162,203 | €288,575 | +€126,372 | +77.9% |
| Deferred charges and accrued income | 490/1 | €1,818 | - | -€1,818 | |
| Total equity and liabilities | 10/49 | €268,360 | €425,631 | +€157,271 | +58.6% |
| Equity | 10/15 | -€27,180 | -€16,450 | +€10,730 | +39.5% |
| Contributions | 10/11 | €81,950 | €74,500 | -€7,450 | -9.1% |
| Reserves | 13 | - | €7,450 | +€7,450 | |
| Non-distributable reserves | 130/1 | - | €7,450 | +€7,450 | |
| Reserves not available under the articles | 1311 | - | €7,450 | +€7,450 | |
| Profit (loss) carried forward | 14 | -€109,130 | -€98,400 | +€10,730 | +9.8% |
| Amounts payable | 17/49 | €295,540 | €442,081 | +€146,541 | +49.6% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | - | -€100,000 | |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €192,064 | €335,039 | +€142,975 | +74.4% |
| Trade debts | 44 | €161,115 | €305,012 | +€143,897 | +89.3% |
| Suppliers | 440/4 | €161,115 | €305,012 | +€143,897 | +89.3% |
| Taxes, remuneration and social security | 45 | €9,384 | €3,308 | -€6,076 | -64.8% |
| Taxes | 450/3 | €9,384 | €3,308 | -€6,076 | -64.8% |
| Other amounts payable | 47/48 | €21,565 | €26,720 | +€5,155 | +23.9% |
| Accrued charges and deferred income | 492/3 | €3,476 | €7,042 | +€3,566 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €600 | +€600 | |
| Other operating charges | 640/8 | €692 | €593 | -€99 | -14.2% |
| Gross operating margin | 9900 | €32,895 | €25,315 | -€7,580 | -23.0% |
| Operating profit (loss) | 9901 | €32,203 | €24,122 | -€8,081 | -25.1% |
| Financial income | 75/76B | - | €2,255 | +€2,255 | |
| Recurring financial income | 75 | - | €2,255 | +€2,255 | |
| Financial charges | 65/66B | €5,021 | €11,918 | +€6,897 | +137% |
| Recurring financial charges | 65 | €5,021 | €11,918 | +€6,897 | +137% |
| Profit (loss) for the period before taxes | 9903 | €27,182 | €14,458 | -€12,724 | -46.8% |
| Income taxes | 67/77 | €7,063 | €3,729 | -€3,334 | -47.2% |
| Profit (loss) for the period | 9904 | €20,119 | €10,729 | -€9,390 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,119 | €10,729 | -€9,390 | -46.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.