JLV Consult: 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.
JLV Consult
Largest movements
- Tangible fixed assets +€88,452
up €88,452 (+3.9%), from €2.3m to €2.3m
of which Land and buildings: +€95,525
- Receivables within one year -€25,846
down €25,846 (-14.2%), from €182,245 to €156,400
of which Trade receivables: -€27,713
- Cash +€25,762
up €25,762 (+6,993%), from €368 to €26,130
mainly Depreciation (+€86,232) and Other debts (+€70,053)
- Other debts +€70,053
up €70,053 (+21.2%), from €330,548 to €400,601
- Profit (loss) carried forward +€66,892
up €66,892 (+25.6%), from €261,650 to €328,542
- Debts after one year -€58,787
down €58,787 (-3.6%), from €1.6m to €1.6m
- Provisions +€112,078
up €112,078, from -€112,078 to €0
- Financial charges -€97,867
down €97,867 (-57.8%), from €169,214 to €71,347
- Gross operating margin -€87,812
down €87,812 (-27.9%), from €315,113 to €227,301
- Depreciation +€17,576
up €17,576 (+25.6%), from €68,656 to €86,232
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 | €2,437,006 | €2,527,871 | +€90,865 | +3.7% |
| Fixed assets | 21/28 | €2,253,154 | €2,342,056 | +€88,902 | +3.9% |
| Tangible fixed assets | 22/27 | €2,253,154 | €2,341,606 | +€88,452 | +3.9% |
| Land and buildings | 22 | €2,092,777 | €2,188,302 | +€95,525 | +4.6% |
| Plant, machinery and equipment | 23 | €159,234 | €142,808 | -€16,425 | -10.3% |
| Furniture and vehicles | 24 | €1,143 | €10,496 | +€9,352 | +818% |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €183,852 | €185,816 | +€1,964 | +1.1% |
| Amounts receivable within one year | 40/41 | €182,245 | €156,400 | -€25,846 | -14.2% |
| Trade receivables | 40 | €182,236 | €154,522 | -€27,713 | -15.2% |
| Other amounts receivable | 41 | €10 | €1,877 | +€1,868 | +19,558% |
| Cash at bank and in hand | 54/58 | €368 | €26,130 | +€25,762 | +6,993% |
| Deferred charges and accrued income | 490/1 | €1,239 | €3,286 | +€2,047 | +165% |
| Total equity and liabilities | 10/49 | €2,437,006 | €2,527,871 | +€90,865 | +3.7% |
| Equity | 10/15 | €281,390 | €348,282 | +€66,892 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,140 | €1,140 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,140 | €1,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | €261,650 | €328,542 | +€66,892 | +25.6% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €2,155,616 | €2,179,590 | +€23,974 | +1.1% |
| Amounts payable after more than one year | 17 | €1,614,720 | €1,555,933 | -€58,787 | -3.6% |
| Financial debts | 170/4 | €1,614,720 | €1,555,933 | -€58,787 | -3.6% |
| Amounts payable within one year | 42/48 | €520,756 | €601,953 | +€81,197 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €143,731 | €156,712 | +€12,980 | +9.0% |
| Trade debts | 44 | €39,509 | €38,912 | -€596 | -1.5% |
| Suppliers | 440/4 | €39,509 | €38,912 | -€596 | -1.5% |
| Taxes, remuneration and social security | 45 | €6,968 | €5,728 | -€1,240 | -17.8% |
| Taxes | 450/3 | €6,968 | €2,728 | -€4,240 | -60.9% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €330,548 | €400,601 | +€70,053 | +21.2% |
| Accrued charges and deferred income | 492/3 | €20,140 | €21,704 | +€1,564 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,656 | €86,232 | +€17,576 | +25.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€112,078 | €0 | +€112,078 | |
| Gross operating margin | 9900 | €315,113 | €227,301 | -€87,812 | -27.9% |
| Operating profit (loss) | 9901 | €358,535 | €141,069 | -€217,466 | -60.7% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.5% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.5% |
| Financial charges | 65/66B | €169,214 | €71,347 | -€97,867 | -57.8% |
| Recurring financial charges | 65 | €169,214 | €71,347 | -€97,867 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €189,327 | €69,722 | -€119,605 | -63.2% |
| Income taxes | 67/77 | €187 | €2,831 | +€2,644 | +1,415% |
| Profit (loss) for the period | 9904 | €189,140 | €66,892 | -€122,249 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €189,140 | €66,892 | -€122,249 | -64.6% |
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 14 October 2026 via checked.be.