JV Consultance: 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 Consultance
Largest movements
- Receivables within one year -€58,069
down €58,069 (-75.5%), from €76,868 to €18,799
of which Trade receivables: -€60,204
- Cash +€24,247
up €24,247 (+25.4%), from €95,350 to €119,597
mainly Receivables within one year (+€58,069) and Net result for the year (+€9,767)
- Profit (loss) carried forward -€19,645
down €19,645 (-16.2%), from €120,957 to €101,312
- Tax, wage and social debts -€12,855
down €12,855 (-31.3%), from €41,007 to €28,152
of which Taxes: -€12,855
- Gross operating margin -€98,044
down €98,044 (-86.4%), from €113,535 to €15,492
- Taxes -€20,105
down €20,105 (-82.2%), from €24,469 to €4,365
- Other operating charges -€1,457
down €1,457 (-66.1%), from €2,204 to €747
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 | €173,689 | €140,536 | -€33,152 | -19.1% |
| Fixed assets | 21/28 | €343 | €1,071 | +€727 | +212% |
| Tangible fixed assets | 22/27 | €343 | €1,071 | +€727 | +212% |
| Furniture and vehicles | 24 | €343 | €1,071 | +€727 | +212% |
| Current assets | 29/58 | €173,345 | €139,466 | -€33,879 | -19.5% |
| Amounts receivable within one year | 40/41 | €76,868 | €18,799 | -€58,069 | -75.5% |
| Trade receivables | 40 | €76,868 | €16,663 | -€60,204 | -78.3% |
| Other amounts receivable | 41 | - | €2,135 | +€2,135 | |
| Cash at bank and in hand | 54/58 | €95,350 | €119,597 | +€24,247 | +25.4% |
| Deferred charges and accrued income | 490/1 | €1,127 | €1,070 | -€58 | -5.1% |
| Total equity and liabilities | 10/49 | €173,689 | €140,536 | -€33,152 | -19.1% |
| Equity | 10/15 | €123,457 | €103,812 | -€19,645 | -15.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,957 | €101,312 | -€19,645 | -16.2% |
| Amounts payable | 17/49 | €50,231 | €36,724 | -€13,507 | -26.9% |
| Amounts payable within one year | 42/48 | €50,036 | €36,724 | -€13,312 | -26.6% |
| Trade debts | 44 | €2,004 | €2,779 | +€775 | +38.7% |
| Suppliers | 440/4 | €2,004 | €2,779 | +€775 | +38.7% |
| Taxes, remuneration and social security | 45 | €41,007 | €28,152 | -€12,855 | -31.3% |
| Taxes | 450/3 | €41,007 | €28,152 | -€12,855 | -31.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,026 | €5,793 | -€1,232 | -17.5% |
| Accrued charges and deferred income | 492/3 | €195 | €0 | -€195 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €543 | +€198 | +57.4% |
| Other operating charges | 640/8 | €2,204 | €747 | -€1,457 | -66.1% |
| Gross operating margin | 9900 | €113,535 | €15,492 | -€98,044 | -86.4% |
| Operating profit (loss) | 9901 | €110,987 | €14,202 | -€96,785 | -87.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €70 | €70 | +€0 | +0.1% |
| Recurring financial charges | 65 | €70 | €70 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €110,916 | €14,131 | -€96,785 | -87.3% |
| Income taxes | 67/77 | €24,469 | €4,365 | -€20,105 | -82.2% |
| Profit (loss) for the period | 9904 | €86,447 | €9,767 | -€76,681 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,447 | €9,767 | -€76,681 | -88.7% |
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 14 October 2026 via checked.be.