JPVV 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.
JPVV Consult
Largest movements
- Cash +€21,692
up €21,692 (+25.0%), from €86,721 to €108,413
mainly Net result for the year (+€51,683) and Depreciation (+€9,110)
- Tangible fixed assets -€9,110
down €9,110 (-38.5%), from €23,686 to €14,576
- Receivables within one year +€5,880
up €5,880 (+117%), from €5,010 to €10,890
- Deferred charges and accrued income -€2,308
no longer reported in 2025 (was €2,308)
- Reserves +€51,683
up €51,683 (+74.8%), from €69,095 to €120,778
- Tax, wage and social debts -€30,274
down €30,274 (-94.7%), from €31,985 to €1,711
- Other debts -€7,475
down €7,475 (-64.6%), from €11,571 to €4,097
- Trade debts +€2,220
up €2,220 (+2,998%), from €74 to €2,294
- Gross operating margin +€16,675
up €16,675 (+24.5%), from €68,130 to €84,806
- Taxes +€4,969
up €4,969 (+28.4%), from €17,509 to €22,478
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 | €117,725 | €133,879 | +€16,154 | +13.7% |
| Fixed assets | 21/28 | €23,686 | €14,576 | -€9,110 | -38.5% |
| Tangible fixed assets | 22/27 | €23,686 | €14,576 | -€9,110 | -38.5% |
| Furniture and vehicles | 24 | €23,686 | €14,576 | -€9,110 | -38.5% |
| Current assets | 29/58 | €94,039 | €119,303 | +€25,264 | +26.9% |
| Amounts receivable within one year | 40/41 | €5,010 | €10,890 | +€5,880 | +117% |
| Trade receivables | 40 | €5,010 | €10,890 | +€5,880 | +117% |
| Cash at bank and in hand | 54/58 | €86,721 | €108,413 | +€21,692 | +25.0% |
| Deferred charges and accrued income | 490/1 | €2,308 | - | -€2,308 | |
| Total equity and liabilities | 10/49 | €117,725 | €133,879 | +€16,154 | +13.7% |
| Equity | 10/15 | €74,095 | €125,778 | +€51,683 | +69.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,095 | €120,778 | +€51,683 | +74.8% |
| Distributable reserves | 133 | €69,095 | €120,778 | +€51,683 | +74.8% |
| Amounts payable | 17/49 | €43,630 | €8,101 | -€35,529 | -81.4% |
| Amounts payable within one year | 42/48 | €43,630 | €8,101 | -€35,529 | -81.4% |
| Trade debts | 44 | €74 | €2,294 | +€2,220 | +2,998% |
| Suppliers | 440/4 | €74 | €2,294 | +€2,220 | +2,998% |
| Taxes, remuneration and social security | 45 | €31,985 | €1,711 | -€30,274 | -94.7% |
| Taxes | 450/3 | €31,985 | €1,711 | -€30,274 | -94.7% |
| Other amounts payable | 47/48 | €11,571 | €4,097 | -€7,475 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,598 | €9,110 | -€488 | -5.1% |
| Other operating charges | 640/8 | €1,256 | €1,349 | +€94 | +7.5% |
| Gross operating margin | 9900 | €68,130 | €84,806 | +€16,675 | +24.5% |
| Operating profit (loss) | 9901 | €57,276 | €74,346 | +€17,070 | +29.8% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €153 | €185 | +€32 | +20.9% |
| Recurring financial charges | 65 | €153 | €185 | +€32 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €57,128 | €74,161 | +€17,034 | +29.8% |
| Income taxes | 67/77 | €17,509 | €22,478 | +€4,969 | +28.4% |
| Profit (loss) for the period | 9904 | €39,618 | €51,683 | +€12,065 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,618 | €51,683 | +€12,065 | +30.5% |
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 22 October 2026 via checked.be.