JKV CONSULTANCY: 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.
What changed
JKV CONSULTANCY
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€41,148
2024 · -€42,606+€83,754
Equity
-€12,953
2024 · -€52,851+€39,898
Cash
€47,104
2024 · €4,726+€42,378
Balance sheet total
€617,565
2024 · €570,848+€46,716
Largest movements
Assets
- Cash +€42,378
up €42,378 (+897%), from €4,726 to €47,104
mainly Net result for the year (+€41,148) and Other debts (+€6,890)
Equity and liabilities
- Profit (loss) carried forward +€39,898
up €39,898 (+28.3%), from -€140,761 to -€100,863
- Other debts +€6,890
up €6,890 (+5.5%), from €124,517 to €131,407
Income statement
- Gross operating margin +€70,571
up €70,571, from -€26,714 to €43,856
- Turnover +€59,970
up €59,970 (+2,441%), from €2,457 to €62,427
- Other operating charges -€19,686
no longer reported in 2025 (was €19,686)
- Staff costs +€16,861
new in 2025: €16,861
- Write-downs -€5,989
new in 2025: -€5,989
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.
Result 2024
-€42,606
Gross operating margin
+€70,571
Staff costs
-€16,861
Depreciation
+€3,774
Write-downs
+€5,989
Other operating charges
+€19,686
Financial income
+€252
Financial charges
+€77
Taxes
+€266
Result 2025
€41,148
raises the resultlowers the result
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.
From operations
+€47,788
Investment
-€4,159
Financing
-€1,250
Cash 2024
€4,726
From operations (derived)
+€47,788
Net result for the year
+€41,148
Depreciation
+€1,756
Receivables within one year
-€4,019
Deferred charges and accrued income
+€2,084
Trade debts
-€773
Tax, wage and social debts
+€702
Other debts
+€6,890
Investment (derived)
-€4,159
Investment in fixed assets (net)
-€4,159
Financing
-€1,250
Contributions, distributions and other
-€1,250
Cash 2025
€47,104
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €570,848 | €617,565 | +€46,716 | +8.2% |
| Fixed assets | 21/28 | €23,322 | €25,724 | +€2,403 | +10.3% |
| Tangible fixed assets | 22/27 | €17,222 | €19,624 | +€2,403 | +14.0% |
| Land and buildings | 22 | €15,759 | €14,581 | -€1,178 | -7.5% |
| Plant, machinery and equipment | 23 | €1,462 | €1,133 | -€330 | -22.5% |
| Furniture and vehicles | 24 | - | €3,911 | +€3,911 | |
| Financial fixed assets | 28 | €6,100 | €6,100 | = | 0.0% |
| Current assets | 29/58 | €547,527 | €591,840 | +€44,314 | +8.1% |
| Amounts receivable within one year | 40/41 | €540,717 | €544,736 | +€4,019 | +0.7% |
| Trade receivables | 40 | - | €5,105 | +€5,105 | |
| Other amounts receivable | 41 | €540,717 | €539,631 | -€1,086 | -0.2% |
| Cash at bank and in hand | 54/58 | €4,726 | €47,104 | +€42,378 | +897% |
| Deferred charges and accrued income | 490/1 | €2,084 | - | -€2,084 | |
| Total equity and liabilities | 10/49 | €570,848 | €617,565 | +€46,716 | +8.2% |
| Equity | 10/15 | -€52,851 | -€12,953 | +€39,898 | +75.5% |
| Contributions | 10/11 | €65,941 | €65,941 | = | 0.0% |
| Capital | 10 | - | €65,941 | +€65,941 | |
| Issued capital | 100 | - | €65,941 | +€65,941 | |
| Reserves | 13 | €21,969 | €21,969 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,892 | €4,892 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,892 | €4,892 | = | 0.0% |
| Distributable reserves | 133 | €17,078 | €17,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,761 | -€100,863 | +€39,898 | +28.3% |
| Amounts payable | 17/49 | €623,699 | €630,518 | +€6,819 | +1.1% |
| Amounts payable after more than one year | 17 | €492,410 | €492,410 | = | 0.0% |
| Financial debts | 170/4 | €492,410 | €492,410 | = | 0.0% |
| Amounts payable within one year | 42/48 | €131,289 | €138,108 | +€6,819 | +5.2% |
| Trade debts | 44 | €6,506 | €5,732 | -€773 | -11.9% |
| Suppliers | 440/4 | €6,506 | €5,732 | -€773 | -11.9% |
| Taxes, remuneration and social security | 45 | €266 | €968 | +€702 | +264% |
| Taxes | 450/3 | €266 | €968 | +€702 | +264% |
| Other amounts payable | 47/48 | €124,517 | €131,407 | +€6,890 | +5.5% |
| Turnover | 70 | €2,457 | €62,427 | +€59,970 | +2,441% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,172 | €30,871 | +€1,699 | +5.8% |
| Remuneration, social security and pensions | 62 | - | €16,861 | +€16,861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,530 | €1,756 | -€3,774 | -68.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,989 | -€5,989 | |
| Other operating charges | 640/8 | €19,686 | - | -€19,686 | |
| Gross operating margin | 9900 | -€26,714 | €43,856 | +€70,571 | |
| Operating profit (loss) | 9901 | -€51,931 | €31,228 | +€83,159 | |
| Financial income | 75/76B | €9,735 | €9,987 | +€252 | +2.6% |
| Recurring financial income | 75 | €9,735 | €9,987 | +€252 | +2.6% |
| Financial charges | 65/66B | €144 | €67 | -€77 | -53.6% |
| Recurring financial charges | 65 | €144 | €67 | -€77 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,340 | €41,148 | +€83,488 | |
| Income taxes | 67/77 | €266 | - | -€266 | |
| Profit (loss) for the period | 9904 | -€42,606 | €41,148 | +€83,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,606 | €41,148 | +€83,754 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.