JUVE 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.
JUVE CONSULTING
Largest movements
- Cash +€47,258
up €47,258 (+42.6%), from €111,006 to €158,264
mainly Net result for the year (+€25,988) and Current investments (+€25,000)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Deferred charges and accrued income -€5,626
down €5,626 (-19.3%), from €29,118 to €23,492
- Tangible fixed assets -€3,932
down €3,932 (-2.3%), from €173,546 to €169,613
of which Land and buildings: -€5,333
- Reserves +€25,988
up €25,988 (+12.3%), from €212,147 to €238,136
- Debts after one year -€17,761
down €17,761 (-19.8%), from €89,739 to €71,978
- Trade debts +€9,192
up €9,192 (+201%), from €4,564 to €13,756
- Other debts -€4,490
down €4,490 (-55.3%), from €8,112 to €3,622
- Gross operating margin -€5,452
down €5,452 (-9.3%), from €58,409 to €52,957
- Taxes -€2,947
down €2,947 (-19.5%), from €15,149 to €12,202
- Financial income +€753
up €753 (+119%), from €633 to €1,387
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 | €360,147 | €374,279 | +€14,131 | +3.9% |
| Fixed assets | 21/28 | €173,546 | €169,613 | -€3,932 | -2.3% |
| Tangible fixed assets | 22/27 | €173,546 | €169,613 | -€3,932 | -2.3% |
| Land and buildings | 22 | €173,546 | €168,212 | -€5,333 | -3.1% |
| Furniture and vehicles | 24 | - | €1,401 | +€1,401 | |
| Current assets | 29/58 | €186,602 | €204,665 | +€18,064 | +9.7% |
| Amounts receivable within one year | 40/41 | €21,477 | €22,909 | +€1,432 | +6.7% |
| Trade receivables | 40 | €21,461 | €19,701 | -€1,760 | -8.2% |
| Other amounts receivable | 41 | €16 | €3,208 | +€3,192 | +19,582% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €111,006 | €158,264 | +€47,258 | +42.6% |
| Deferred charges and accrued income | 490/1 | €29,118 | €23,492 | -€5,626 | -19.3% |
| Total equity and liabilities | 10/49 | €360,147 | €374,279 | +€14,131 | +3.9% |
| Equity | 10/15 | €230,747 | €256,736 | +€25,988 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €212,147 | €238,136 | +€25,988 | +12.3% |
| Distributable reserves | 133 | €212,147 | €238,136 | +€25,988 | +12.3% |
| Amounts payable | 17/49 | €129,400 | €117,543 | -€11,857 | -9.2% |
| Amounts payable after more than one year | 17 | €89,739 | €71,978 | -€17,761 | -19.8% |
| Financial debts | 170/4 | €89,739 | €71,978 | -€17,761 | -19.8% |
| Amounts payable within one year | 42/48 | €39,661 | €45,565 | +€5,904 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €17,359 | €17,761 | +€402 | +2.3% |
| Trade debts | 44 | €4,564 | €13,756 | +€9,192 | +201% |
| Suppliers | 440/4 | €4,564 | €13,756 | +€9,192 | +201% |
| Taxes, remuneration and social security | 45 | €9,625 | €10,425 | +€800 | +8.3% |
| Taxes | 450/3 | €9,625 | €10,425 | +€800 | +8.3% |
| Other amounts payable | 47/48 | €8,112 | €3,622 | -€4,490 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,958 | €8,309 | +€351 | +4.4% |
| Other operating charges | 640/8 | €2,091 | €1,996 | -€95 | -4.5% |
| Gross operating margin | 9900 | €58,409 | €52,957 | -€5,452 | -9.3% |
| Operating profit (loss) | 9901 | €48,360 | €42,652 | -€5,708 | -11.8% |
| Financial income | 75/76B | €633 | €1,387 | +€753 | +119% |
| Recurring financial income | 75 | €633 | €1,387 | +€753 | +119% |
| Financial charges | 65/66B | €5,594 | €5,848 | +€254 | +4.5% |
| Recurring financial charges | 65 | €5,594 | €5,848 | +€254 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €43,399 | €38,190 | -€5,208 | -12.0% |
| Income taxes | 67/77 | €15,149 | €12,202 | -€2,947 | -19.5% |
| Profit (loss) for the period | 9904 | €28,250 | €25,988 | -€2,261 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,250 | €25,988 | -€2,261 | -8.0% |
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 15 October 2026 via checked.be.