JVAN CONSULT: what changed
Two fiscal 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.
JVAN CONSULT
Largest movements
- Cash +€29,434
up €29,434 (+62.5%), from €47,108 to €76,542
mainly Net result for the year (+€67,497) and Tax, wage and social debts (+€40,171)
- Receivables within one year +€4,964
up €4,964 (+36.2%), from €13,704 to €18,668
of which Trade receivables: +€8,470
- Tangible fixed assets +€2,319
up €2,319 (+175.6%), from €1,321 to €3,639
- Deferred charges and accrued income -€1,597
no longer reported in 2025 (was €1,597)
- Tax, wage and social debts +€40,171
up €40,171 (+1247.4%), from €3,220 to €43,391
- Profit (loss) carried forward -€32,503
down €32,503 (-57.5%), from €56,509 to €24,006
- Other debts +€25,324
new in 2025: €25,324
- Trade debts +€2,128
new in 2025: €2,128
- Gross operating margin +€86,259
up €86,259 (+2969.3%), from €2,905 to €89,164
- Taxes +€18,330
up €18,330 (+2127.6%), from €862 to €19,191
- Other operating charges +€1,509
up €1,509 (+2364.9%), from €64 to €1,573
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,729 | €98,849 | +€35,120 | +55.1% |
| Fixed assets | 21/28 | €1,321 | €3,639 | +€2,319 | +175.6% |
| Tangible fixed assets | 22/27 | €1,321 | €3,639 | +€2,319 | +175.6% |
| Furniture and vehicles | 24 | €1,321 | €3,639 | +€2,319 | +175.6% |
| Current assets | 29/58 | €62,408 | €95,210 | +€32,802 | +52.6% |
| Amounts receivable within one year | 40/41 | €13,704 | €18,668 | +€4,964 | +36.2% |
| Trade receivables | 40 | €7,623 | €16,093 | +€8,470 | +111.1% |
| Other amounts receivable | 41 | €6,081 | €2,575 | -€3,506 | -57.7% |
| Cash at bank and in hand | 54/58 | €47,108 | €76,542 | +€29,434 | +62.5% |
| Deferred charges and accrued income | 490/1 | €1,597 | - | -€1,597 | |
| Total equity and liabilities | 10/49 | €63,729 | €98,849 | +€35,120 | +55.1% |
| Equity | 10/15 | €60,509 | €28,006 | -€32,503 | -53.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,509 | €24,006 | -€32,503 | -57.5% |
| Amounts payable | 17/49 | €3,220 | €70,843 | +€67,623 | +2099.8% |
| Amounts payable within one year | 42/48 | €3,220 | €70,843 | +€67,623 | +2099.8% |
| Trade debts | 44 | - | €2,128 | +€2,128 | |
| Suppliers | 440/4 | - | €2,128 | +€2,128 | |
| Taxes, remuneration and social security | 45 | €3,220 | €43,391 | +€40,171 | +1247.4% |
| Taxes | 450/3 | €3,220 | €43,391 | +€40,171 | +1247.4% |
| Other amounts payable | 47/48 | - | €25,324 | +€25,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | €821 | +€195 | +31.1% |
| Other operating charges | 640/8 | €64 | €1,573 | +€1,509 | +2364.9% |
| Gross operating margin | 9900 | €2,905 | €89,164 | +€86,259 | +2969.3% |
| Operating profit (loss) | 9901 | €2,215 | €86,770 | +€84,555 | +3817.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €77 | €86 | +€9 | +11.8% |
| Recurring financial charges | 65 | €77 | €86 | +€9 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €2,138 | €86,688 | +€84,550 | +3953.9% |
| Income taxes | 67/77 | €862 | €19,191 | +€18,330 | +2127.6% |
| Profit (loss) for the period | 9904 | €1,277 | €67,497 | +€66,220 | +5186.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,277 | €67,497 | +€66,220 | +5186.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.