JSV Consulting: what changed
Two fiscal 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.
JSV Consulting
Largest movements
- Cash -€9,542
down €9,542 (-59.9%), from €15,936 to €6,395
mainly Net result for the year (-€5,318) and Receivables within one year (-€4,053)
- Receivables within one year +€4,053
up €4,053 (+1224.4%), from €331 to €4,384
of which Other amounts receivable: +€3,905
- Tangible fixed assets -€1,221
down €1,221 (-32.7%), from €3,734 to €2,514
- Profit (loss) carried forward -€5,318
down €5,318 (-118.9%), from -€4,474 to -€9,791
- Other debts -€3,026
down €3,026 (-100.0%), from €3,026 to €0
- Trade debts +€869
up €869 (+181.7%), from €478 to €1,347
- Tax, wage and social debts +€590
up €590 (+12.5%), from €4,723 to €5,313
- Gross operating margin -€21,316
down €21,316, from €17,978 to -€3,338
- Taxes -€4,723
no longer reported in 2025 (was €4,723)
- Depreciation +€595
up €595 (+74.1%), from €802 to €1,397
- Other operating charges -€247
down €247 (-32.7%), from €754 to €507
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.
Cash bridge derived
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 | €20,370 | €13,484 | -€6,886 | -33.8% |
| Formation expenses | 20 | €368 | €192 | -€176 | -47.9% |
| Fixed assets | 21/28 | €3,734 | €2,514 | -€1,221 | -32.7% |
| Tangible fixed assets | 22/27 | €3,734 | €2,514 | -€1,221 | -32.7% |
| Plant, machinery and equipment | 23 | €3,734 | €2,514 | -€1,221 | -32.7% |
| Current assets | 29/58 | €16,267 | €10,778 | -€5,489 | -33.7% |
| Amounts receivable within one year | 40/41 | €331 | €4,384 | +€4,053 | +1224.4% |
| Trade receivables | 40 | €93 | €241 | +€148 | +160.0% |
| Other amounts receivable | 41 | €238 | €4,143 | +€3,905 | +1637.4% |
| Cash at bank and in hand | 54/58 | €15,936 | €6,395 | -€9,542 | -59.9% |
| Total equity and liabilities | 10/49 | €20,370 | €13,484 | -€6,886 | -33.8% |
| Equity | 10/15 | €12,142 | €6,824 | -€5,318 | -43.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,615 | €11,615 | = | 0.0% |
| Distributable reserves | 133 | €11,615 | €11,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,474 | -€9,791 | -€5,318 | -118.9% |
| Amounts payable | 17/49 | €8,228 | €6,660 | -€1,568 | -19.1% |
| Amounts payable within one year | 42/48 | €8,228 | €6,660 | -€1,568 | -19.1% |
| Trade debts | 44 | €478 | €1,347 | +€869 | +181.7% |
| Suppliers | 440/4 | €478 | €1,347 | +€869 | +181.7% |
| Taxes, remuneration and social security | 45 | €4,723 | €5,313 | +€590 | +12.5% |
| Taxes | 450/3 | €4,723 | €5,313 | +€590 | +12.5% |
| Other amounts payable | 47/48 | €3,026 | €0 | -€3,026 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €1,397 | +€595 | +74.1% |
| Other operating charges | 640/8 | €754 | €507 | -€247 | -32.7% |
| Gross operating margin | 9900 | €17,978 | -€3,338 | -€21,316 | |
| Operating profit (loss) | 9901 | €16,422 | -€5,242 | -€21,664 | |
| Financial charges | 65/66B | €83 | €76 | -€7 | -9.0% |
| Recurring financial charges | 65 | €83 | €76 | -€7 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €16,339 | -€5,318 | -€21,656 | |
| Income taxes | 67/77 | €4,723 | - | -€4,723 | |
| Profit (loss) for the period | 9904 | €11,615 | -€5,318 | -€16,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,615 | -€5,318 | -€16,933 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.