JMVD 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.
JMVD CONSULTING
Largest movements
- Receivables within one year -€35,129
down €35,129 (-98.4%), from €35,696 to €567
of which Other amounts receivable: -€23,331
- Cash +€24,184
up €24,184 (+13.5%), from €178,675 to €202,859
mainly Receivables within one year (+€35,129) and Net result for the year (+€33,437)
- Profit (loss) carried forward -€25,387
down €25,387 (-77.7%), from €32,689 to €7,302
- Other debts +€16,698
new in 2025: €16,698
- Trade debts -€2,911
down €2,911 (-69.4%), from €4,194 to €1,283
- Gross operating margin -€12,815
down €12,815 (-21.9%), from €58,614 to €45,799
- Taxes -€3,726
down €3,726 (-22.3%), from €16,719 to €12,994
- Depreciation -€1,695
down €1,695 (-66.2%), from €2,562 to €867
- Financial income +€1,240
up €1,240 (+358%), from €346 to €1,586
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 | €217,484 | €205,388 | -€12,096 | -5.6% |
| Fixed assets | 21/28 | €2,046 | €856 | -€1,190 | -58.2% |
| Tangible fixed assets | 22/27 | €2,046 | €856 | -€1,190 | -58.2% |
| Furniture and vehicles | 24 | €2,046 | €856 | -€1,190 | -58.2% |
| Current assets | 29/58 | €215,438 | €204,532 | -€10,906 | -5.1% |
| Amounts receivable within one year | 40/41 | €35,696 | €567 | -€35,129 | -98.4% |
| Trade receivables | 40 | €11,798 | €0 | -€11,798 | -100% |
| Other amounts receivable | 41 | €23,899 | €567 | -€23,331 | -97.6% |
| Cash at bank and in hand | 54/58 | €178,675 | €202,859 | +€24,184 | +13.5% |
| Deferred charges and accrued income | 490/1 | €1,067 | €1,106 | +€39 | +3.7% |
| Total equity and liabilities | 10/49 | €217,484 | €205,388 | -€12,096 | -5.6% |
| Equity | 10/15 | €174,268 | €148,882 | -€25,387 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,979 | €122,979 | = | 0.0% |
| Distributable reserves | 133 | €122,979 | €122,979 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,689 | €7,302 | -€25,387 | -77.7% |
| Amounts payable | 17/49 | €43,216 | €56,506 | +€13,290 | +30.8% |
| Amounts payable within one year | 42/48 | €43,216 | €56,506 | +€13,290 | +30.8% |
| Trade debts | 44 | €4,194 | €1,283 | -€2,911 | -69.4% |
| Suppliers | 440/4 | €4,194 | €1,283 | -€2,911 | -69.4% |
| Taxes, remuneration and social security | 45 | €39,022 | €38,526 | -€496 | -1.3% |
| Taxes | 450/3 | €39,022 | €38,526 | -€496 | -1.3% |
| Other amounts payable | 47/48 | - | €16,698 | +€16,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,562 | €867 | -€1,695 | -66.2% |
| Gross operating margin | 9900 | €58,614 | €45,799 | -€12,815 | -21.9% |
| Operating profit (loss) | 9901 | €56,052 | €44,932 | -€11,120 | -19.8% |
| Financial income | 75/76B | €346 | €1,586 | +€1,240 | +358% |
| Recurring financial income | 75 | €346 | €1,586 | +€1,240 | +358% |
| Financial charges | 65/66B | €86 | €87 | +€1 | +0.7% |
| Recurring financial charges | 65 | €86 | €87 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €56,312 | €46,431 | -€9,881 | -17.5% |
| Income taxes | 67/77 | €16,719 | €12,994 | -€3,726 | -22.3% |
| Profit (loss) for the period | 9904 | €39,592 | €33,437 | -€6,155 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,592 | €33,437 | -€6,155 | -15.5% |
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 17 October 2026 via checked.be.