JJV 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.
JJV Consulting
Largest movements
- Cash +€41,912
up €41,912 (+73.3%), from €57,211 to €99,123
mainly Net result for the year (+€38,736) and Tax, wage and social debts (+€10,771)
- Receivables within one year -€7,448
down €7,448 (-38.2%), from €19,489 to €12,040
- Financial fixed assets +€5,000
new in 2025: €5,000
- Reserves +€38,736
up €38,736 (+89.2%), from €43,424 to €82,160
- Tax, wage and social debts +€10,771
up €10,771 (+94.3%), from €11,424 to €22,195
- Trade debts -€8,983
down €8,983 (-91.0%), from €9,877 to €894
- Other debts -€1,676
down €1,676 (-14.9%), from €11,276 to €9,600
- Gross operating margin -€4,575
down €4,575 (-8.3%), from €55,386 to €50,810
- Taxes -€938
down €938 (-7.9%), from €11,875 to €10,937
- Depreciation +€570
up €570 (+1,255%), from €45 to €615
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 | €78,500 | €117,348 | +€38,848 | +49.5% |
| Fixed assets | 21/28 | €1,800 | €6,185 | +€4,385 | +244% |
| Tangible fixed assets | 22/27 | €1,800 | €1,185 | -€615 | -34.2% |
| Furniture and vehicles | 24 | €1,800 | €1,185 | -€615 | -34.2% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €76,700 | €111,163 | +€34,464 | +44.9% |
| Amounts receivable within one year | 40/41 | €19,489 | €12,040 | -€7,448 | -38.2% |
| Trade receivables | 40 | €19,489 | €12,040 | -€7,448 | -38.2% |
| Cash at bank and in hand | 54/58 | €57,211 | €99,123 | +€41,912 | +73.3% |
| Total equity and liabilities | 10/49 | €78,500 | €117,348 | +€38,848 | +49.5% |
| Equity | 10/15 | €45,924 | €84,660 | +€38,736 | +84.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,424 | €82,160 | +€38,736 | +89.2% |
| Distributable reserves | 133 | €43,424 | €82,160 | +€38,736 | +89.2% |
| Amounts payable | 17/49 | €32,576 | €32,688 | +€112 | +0.3% |
| Amounts payable within one year | 42/48 | €32,576 | €32,688 | +€112 | +0.3% |
| Trade debts | 44 | €9,877 | €894 | -€8,983 | -91.0% |
| Suppliers | 440/4 | €9,877 | €894 | -€8,983 | -91.0% |
| Taxes, remuneration and social security | 45 | €11,424 | €22,195 | +€10,771 | +94.3% |
| Taxes | 450/3 | €11,424 | €22,195 | +€10,771 | +94.3% |
| Other amounts payable | 47/48 | €11,276 | €9,600 | -€1,676 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | €615 | +€570 | +1,255% |
| Other operating charges | 640/8 | - | €516 | +€516 | |
| Gross operating margin | 9900 | €55,386 | €50,810 | -€4,575 | -8.3% |
| Operating profit (loss) | 9901 | €55,340 | €49,679 | -€5,661 | -10.2% |
| Financial income | 75/76B | - | €172 | +€172 | |
| Recurring financial income | 75 | - | €172 | +€172 | |
| Financial charges | 65/66B | €41 | €179 | +€137 | +331% |
| Recurring financial charges | 65 | €41 | €179 | +€137 | +331% |
| Profit (loss) for the period before taxes | 9903 | €55,299 | €49,673 | -€5,626 | -10.2% |
| Income taxes | 67/77 | €11,875 | €10,937 | -€938 | -7.9% |
| Profit (loss) for the period | 9904 | €43,424 | €38,736 | -€4,687 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,424 | €38,736 | -€4,687 | -10.8% |
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 28 October 2026 via checked.be.