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
- Tangible fixed assets -€2,815
no longer reported in 2024 (was €2,815)
of which Furniture and vehicles: -€2,794
- Receivables within one year -€2,175
down €2,175 (-35.9%), from €6,053 to €3,878
of which Other amounts receivable: -€1,116
- Cash -€1,780
down €1,780 (-93.2%), from €1,909 to €129
mainly Other debts (-€2,990) and Current portion of long-term debt (-€2,254)
- Other debts -€2,990
down €2,990 (-18.7%), from €15,996 to €13,006
- Current portion of long-term debt -€2,254
no longer reported in 2024 (was €2,254)
- Profit (loss) carried forward -€1,391
down €1,391 (-9.8%), from -€14,192 to -€15,583
- Trade debts -€135
down €135 (-26.0%), from €519 to €384
- Turnover -€14,777
no longer reported in 2024 (was €14,777)
- Depreciation -€7,142
down €7,142 (-99.3%), from €7,193 to €51
- Purchases and services -€5,771
down €5,771 (-55.2%), from €10,446 to €4,675
- Gross operating margin -€5,158
down €5,158, from €4,331 to -€827
- Taxes -€399
no longer reported in 2024 (was €399)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,777 | €4,007 | -€6,770 | -62.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,815 | - | -€2,815 | |
| Tangible fixed assets | 22/27 | €2,815 | - | -€2,815 | |
| Plant, machinery and equipment | 23 | €21 | - | -€21 | |
| Furniture and vehicles | 24 | €2,794 | - | -€2,794 | |
| Current assets | 29/58 | €7,962 | €4,007 | -€3,955 | -49.7% |
| Amounts receivable within one year | 40/41 | €6,053 | €3,878 | -€2,175 | -35.9% |
| Trade receivables | 40 | €1,059 | - | -€1,059 | |
| Other amounts receivable | 41 | €4,994 | €3,878 | -€1,116 | -22.3% |
| Cash at bank and in hand | 54/58 | €1,909 | €129 | -€1,780 | -93.2% |
| Total equity and liabilities | 10/49 | €10,777 | €4,007 | -€6,770 | -62.8% |
| Equity | 10/15 | -€7,992 | -€9,383 | -€1,391 | -17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,192 | -€15,583 | -€1,391 | -9.8% |
| Amounts payable | 17/49 | €18,769 | €13,390 | -€5,379 | -28.7% |
| Amounts payable within one year | 42/48 | €18,769 | €13,390 | -€5,379 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €2,254 | - | -€2,254 | |
| Trade debts | 44 | €519 | €384 | -€135 | -26.0% |
| Suppliers | 440/4 | €519 | €384 | -€135 | -26.0% |
| Other amounts payable | 47/48 | €15,996 | €13,006 | -€2,990 | -18.7% |
| Turnover | 70 | €14,777 | - | -€14,777 | |
| Non-recurring operating income | 76A | - | €3,848 | +€3,848 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,446 | €4,675 | -€5,771 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,193 | €51 | -€7,142 | -99.3% |
| Other operating charges | 640/8 | €400 | €174 | -€226 | -56.5% |
| Gross operating margin | 9900 | €4,331 | -€827 | -€5,158 | |
| Operating profit (loss) | 9901 | -€3,262 | -€1,052 | +€2,210 | +67.7% |
| Financial charges | 65/66B | €625 | €339 | -€286 | -45.8% |
| Recurring financial charges | 65 | €625 | €339 | -€286 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,887 | -€1,391 | +€2,496 | +64.2% |
| Income taxes | 67/77 | €399 | - | -€399 | |
| Profit (loss) for the period | 9904 | -€4,286 | -€1,391 | +€2,895 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,286 | -€1,391 | +€2,895 | +67.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.