JLVA 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.
JLVA CONSULTING
Largest movements
- Cash +€35,474
up €35,474 (+38.3%), from €92,710 to €128,184
mainly Other debts (+€85,000) and Net result for the year (+€59,205)
- Receivables within one year -€4,200
down €4,200 (-92.2%), from €4,555 to €355
- Other debts +€85,000
up €85,000 (+338%), from €25,118 to €110,118
- Reserves -€50,795
down €50,795 (-94.7%), from €53,661 to €2,866
of which Distributable reserves: -€50,795
- Accrued charges and deferred income -€1,700
no longer reported in 2025 (was €1,700)
- Financial income +€22,815
up €22,815 (+228,147,700%), from €0 to €22,815
- Financial charges +€22,223
up €22,223 (+2,105%), from €1,056 to €23,279
- Gross operating margin +€7,361
up €7,361 (+10.3%), from €71,620 to €78,981
- Taxes +€1,790
up €1,790 (+11.6%), from €15,454 to €17,244
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 | €103,654 | €136,336 | +€32,682 | +31.5% |
| Fixed assets | 21/28 | €3,610 | €4,832 | +€1,221 | +33.8% |
| Tangible fixed assets | 22/27 | €3,610 | €4,832 | +€1,221 | +33.8% |
| Plant, machinery and equipment | 23 | €519 | €279 | -€240 | -46.3% |
| Furniture and vehicles | 24 | €2,262 | €1,929 | -€333 | -14.7% |
| Other tangible fixed assets | 26 | €829 | €2,624 | +€1,794 | +216% |
| Current assets | 29/58 | €100,044 | €131,505 | +€31,461 | +31.4% |
| Amounts receivable within one year | 40/41 | €4,555 | €355 | -€4,200 | -92.2% |
| Other amounts receivable | 41 | €4,555 | €355 | -€4,200 | -92.2% |
| Cash at bank and in hand | 54/58 | €92,710 | €128,184 | +€35,474 | +38.3% |
| Deferred charges and accrued income | 490/1 | €2,780 | €2,966 | +€187 | +6.7% |
| Total equity and liabilities | 10/49 | €103,654 | €136,336 | +€32,682 | +31.5% |
| Equity | 10/15 | €72,261 | €21,466 | -€50,795 | -70.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,661 | €2,866 | -€50,795 | -94.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,801 | €1,006 | -€50,795 | -98.1% |
| Amounts payable | 17/49 | €31,393 | €114,870 | +€83,477 | +266% |
| Amounts payable within one year | 42/48 | €29,693 | €114,870 | +€85,177 | +287% |
| Trade debts | 44 | €1,579 | €1,437 | -€142 | -9.0% |
| Suppliers | 440/4 | €1,579 | €1,437 | -€142 | -9.0% |
| Taxes, remuneration and social security | 45 | €2,996 | €3,316 | +€320 | +10.7% |
| Taxes | 450/3 | €2,996 | €3,316 | +€320 | +10.7% |
| Other amounts payable | 47/48 | €25,118 | €110,118 | +€85,000 | +338% |
| Accrued charges and deferred income | 492/3 | €1,700 | - | -€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | €1,684 | -€467 | -21.7% |
| Other operating charges | 640/8 | €743 | €384 | -€359 | -48.3% |
| Gross operating margin | 9900 | €71,620 | €78,981 | +€7,361 | +10.3% |
| Operating profit (loss) | 9901 | €68,727 | €76,913 | +€8,186 | +11.9% |
| Financial income | 75/76B | €0 | €22,815 | +€22,815 | +228,147,700% |
| Recurring financial income | 75 | €0 | €22,815 | +€22,815 | +228,147,700% |
| Financial charges | 65/66B | €1,056 | €23,279 | +€22,223 | +2,105% |
| Recurring financial charges | 65 | €1,056 | €23,279 | +€22,223 | +2,105% |
| Profit (loss) for the period before taxes | 9903 | €67,671 | €76,448 | +€8,778 | +13.0% |
| Income taxes | 67/77 | €15,454 | €17,244 | +€1,790 | +11.6% |
| Profit (loss) for the period | 9904 | €52,217 | €59,205 | +€6,988 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,217 | €59,205 | +€6,988 | +13.4% |
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 23 October 2026 via checked.be.