JV - 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.
JV - CONSULT
Largest movements
- Tangible fixed assets -€15,574
down €15,574 (-3.1%), from €507,105 to €491,531
of which Land and buildings: -€15,334
- Debts after one year -€30,000
down €30,000 (-3.0%), from €990,200 to €960,200
- Reserves +€27,228
up €27,228 (+38.8%), from €70,255 to €97,483
of which Distributable reserves: +€27,228
- Gross operating margin +€12,255
up €12,255 (+88.9%), from €13,786 to €26,041
- Financial income +€5,446
up €5,446 (+30.2%), from €18,023 to €23,470
- Taxes +€1,548
up €1,548 (+109%), from €1,414 to €2,962
- Other operating charges +€1,391
up €1,391 (+62.8%), from €2,216 to €3,607
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 | €1,181,731 | €1,185,024 | +€3,293 | +0.3% |
| Fixed assets | 21/28 | €1,137,840 | €1,122,266 | -€15,574 | -1.4% |
| Tangible fixed assets | 22/27 | €507,105 | €491,531 | -€15,574 | -3.1% |
| Land and buildings | 22 | €506,391 | €491,057 | -€15,334 | -3.0% |
| Furniture and vehicles | 24 | €714 | €474 | -€240 | -33.6% |
| Financial fixed assets | 28 | €630,736 | €630,736 | = | 0.0% |
| Current assets | 29/58 | €43,890 | €62,758 | +€18,867 | +43.0% |
| Amounts receivable within one year | 40/41 | €146 | €9,880 | +€9,734 | +6,678% |
| Trade receivables | 40 | €146 | €9,880 | +€9,734 | +6,678% |
| Current investments | 50/53 | €30,563 | €30,563 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,182 | €22,315 | +€9,133 | +69.3% |
| Total equity and liabilities | 10/49 | €1,181,731 | €1,185,024 | +€3,293 | +0.3% |
| Equity | 10/15 | €166,255 | €193,483 | +€27,228 | +16.4% |
| Contributions | 10/11 | €96,000 | €96,000 | = | 0.0% |
| Reserves | 13 | €70,255 | €97,483 | +€27,228 | +38.8% |
| Non-distributable reserves | 130/1 | €1,905 | €1,905 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,905 | €1,905 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,289 | €1,289 | = | 0.0% |
| Distributable reserves | 133 | €67,061 | €94,289 | +€27,228 | +40.6% |
| Amounts payable | 17/49 | €1,015,476 | €991,541 | -€23,935 | -2.4% |
| Amounts payable after more than one year | 17 | €990,200 | €960,200 | -€30,000 | -3.0% |
| Financial debts | 170/4 | €990,200 | €960,200 | -€30,000 | -3.0% |
| Amounts payable within one year | 42/48 | €25,276 | €31,341 | +€6,065 | +24.0% |
| Advances received on contracts in progress | 46 | €0 | €6,136 | +€6,136 | |
| Taxes, remuneration and social security | 45 | €1,148 | €1,944 | +€795 | +69.3% |
| Taxes | 450/3 | €1,148 | €1,944 | +€795 | +69.3% |
| Other amounts payable | 47/48 | €24,128 | €23,262 | -€866 | -3.6% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,574 | €15,574 | = | 0.0% |
| Other operating charges | 640/8 | €2,216 | €3,607 | +€1,391 | +62.8% |
| Non-recurring operating charges | 66A | €0 | €53 | +€53 | |
| Gross operating margin | 9900 | €13,786 | €26,041 | +€12,255 | +88.9% |
| Operating profit (loss) | 9901 | -€4,004 | €6,807 | +€10,811 | |
| Financial income | 75/76B | €18,023 | €23,470 | +€5,446 | +30.2% |
| Recurring financial income | 75 | €18,023 | €23,470 | +€5,446 | +30.2% |
| Financial charges | 65/66B | €33 | €86 | +€53 | +161% |
| Recurring financial charges | 65 | €33 | €86 | +€53 | +161% |
| Profit (loss) for the period before taxes | 9903 | €13,986 | €30,190 | +€16,205 | +116% |
| Income taxes | 67/77 | €1,414 | €2,962 | +€1,548 | +109% |
| Profit (loss) for the period | 9904 | €12,572 | €27,228 | +€14,657 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €12,572 | €27,228 | +€14,657 | +117% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.