Juva 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.
Juva Consulting
Largest movements
- Cash -€41,914
down €41,914 (-56.9%), from €73,614 to €31,700
mainly Other debts (-€102,004) and Trade debts (-€1,145)
- Tangible fixed assets -€8,917
down €8,917 (-24.8%), from €35,999 to €27,082
- Receivables within one year -€3,056
down €3,056 (-17.9%), from €17,027 to €13,971
of which Trade receivables: -€2,981
- Other debts -€102,004
no longer reported in 2025 (was €102,004)
- Reserves +€47,250
up €47,250 (+756%), from €6,250 to €53,500
- Tax, wage and social debts +€1,918
up €1,918 (+27.3%), from €7,028 to €8,946
- Taxes +€4,597
up €4,597 (+30.4%), from €15,121 to €19,718
- Financial charges -€2,354
down €2,354 (-97.6%), from €2,413 to €59
of which Non-recurring financial charges: -€2,345
- Depreciation +€1,878
up €1,878 (+26.7%), from €7,039 to €8,917
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 | €126,640 | €72,753 | -€53,887 | -42.6% |
| Fixed assets | 21/28 | €35,999 | €27,082 | -€8,917 | -24.8% |
| Tangible fixed assets | 22/27 | €35,999 | €27,082 | -€8,917 | -24.8% |
| Furniture and vehicles | 24 | €35,999 | €27,082 | -€8,917 | -24.8% |
| Current assets | 29/58 | €90,641 | €45,671 | -€44,970 | -49.6% |
| Amounts receivable within one year | 40/41 | €17,027 | €13,971 | -€3,056 | -17.9% |
| Trade receivables | 40 | €16,148 | €13,167 | -€2,981 | -18.5% |
| Other amounts receivable | 41 | €879 | €804 | -€75 | -8.6% |
| Cash at bank and in hand | 54/58 | €73,614 | €31,700 | -€41,914 | -56.9% |
| Total equity and liabilities | 10/49 | €126,640 | €72,753 | -€53,887 | -42.6% |
| Equity | 10/15 | €16,424 | €63,624 | +€47,200 | +287% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €6,250 | €53,500 | +€47,250 | +756% |
| Distributable reserves | 133 | €6,250 | €53,500 | +€47,250 | +756% |
| Profit (loss) carried forward | 14 | €174 | €124 | -€50 | -28.8% |
| Amounts payable | 17/49 | €110,216 | €9,129 | -€101,087 | -91.7% |
| Amounts payable within one year | 42/48 | €110,216 | €8,985 | -€101,231 | -91.8% |
| Trade debts | 44 | €1,184 | €39 | -€1,145 | -96.7% |
| Suppliers | 440/4 | €1,184 | €39 | -€1,145 | -96.7% |
| Taxes, remuneration and social security | 45 | €7,028 | €8,946 | +€1,918 | +27.3% |
| Taxes | 450/3 | €7,028 | €8,946 | +€1,918 | +27.3% |
| Other amounts payable | 47/48 | €102,004 | - | -€102,004 | |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,039 | €8,917 | +€1,878 | +26.7% |
| Other operating charges | 640/8 | €1,089 | €698 | -€391 | -35.9% |
| Gross operating margin | 9900 | €75,829 | €76,586 | +€757 | +1.0% |
| Operating profit (loss) | 9901 | €67,701 | €66,971 | -€730 | -1.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,413 | €59 | -€2,354 | -97.6% |
| Recurring financial charges | 65 | €68 | €59 | -€9 | -13.3% |
| Non-recurring financial charges | 66B | €2,345 | - | -€2,345 | |
| Profit (loss) for the period before taxes | 9903 | €65,289 | €66,918 | +€1,629 | +2.5% |
| Income taxes | 67/77 | €15,121 | €19,718 | +€4,597 | +30.4% |
| Profit (loss) for the period | 9904 | €50,168 | €47,200 | -€2,968 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,168 | €47,200 | -€2,968 | -5.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.