JV-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.
JV-Consulting
Largest movements
- Cash -€91,155
down €91,155 (-59.9%), from €152,134 to €60,979
mainly Receivables within one year (-€75,000) and Net result for the year (-€8,997)
- Receivables within one year +€75,000
up €75,000, from €0 to €75,000
of which Other amounts receivable: +€75,000
- Profit (loss) carried forward -€8,997
down €8,997, from €0 to -€8,997
- Tax, wage and social debts -€7,158
down €7,158 (-100%), from €7,158 to €0
of which Taxes: -€7,158
- Gross operating margin -€107,205
down €107,205 (-100%), from €107,205 to €0
- Staff costs -€72,897
down €72,897 (-89.8%), from €81,205 to €8,308
- Taxes -€7,148
down €7,148 (-100%), from €7,148 to €0
- Financial charges -€3,903
down €3,903 (-96.5%), from €4,043 to €140
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 | €182,134 | €165,979 | -€16,155 | -8.9% |
| Current assets | 29/58 | €182,134 | €165,979 | -€16,155 | -8.9% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €75,000 | +€75,000 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €75,000 | +€75,000 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €152,134 | €60,979 | -€91,155 | -59.9% |
| Total equity and liabilities | 10/49 | €182,134 | €165,979 | -€16,155 | -8.9% |
| Equity | 10/15 | €167,493 | €158,495 | -€8,997 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,893 | €148,893 | = | 0.0% |
| Distributable reserves | 133 | €148,893 | €148,893 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,997 | -€8,997 | |
| Amounts payable | 17/49 | €14,642 | €7,484 | -€7,158 | -48.9% |
| Amounts payable within one year | 42/48 | €14,642 | €7,484 | -€7,158 | -48.9% |
| Trade debts | 44 | €5,000 | €5,000 | = | 0.0% |
| Suppliers | 440/4 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,158 | €0 | -€7,158 | -100% |
| Taxes | 450/3 | €7,158 | €0 | -€7,158 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,484 | €2,484 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €81,205 | €8,308 | -€72,897 | -89.8% |
| Other operating charges | 640/8 | €535 | €550 | +€14 | +2.7% |
| Gross operating margin | 9900 | €107,205 | €0 | -€107,205 | -100% |
| Operating profit (loss) | 9901 | €25,465 | -€8,857 | -€34,322 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,043 | €140 | -€3,903 | -96.5% |
| Recurring financial charges | 65 | €4,043 | €140 | -€3,903 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €21,422 | -€8,997 | -€30,419 | |
| Income taxes | 67/77 | €7,148 | €0 | -€7,148 | -100% |
| Profit (loss) for the period | 9904 | €14,273 | -€8,997 | -€23,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,273 | -€8,997 | -€23,271 |
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 20 October 2026 via checked.be.