JVanSevenant 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.
JVanSevenant Consult
Largest movements
- Receivables within one year +€47,529
up €47,529 (+25.8%), from €184,205 to €231,733
of which Other amounts receivable: +€44,232
- Tangible fixed assets +€5,015
up €5,015 (+139.6%), from €3,591 to €8,606
of which Other tangible fixed assets: +€6,758
- Reserves +€29,716
up €29,716 (+17.0%), from €174,581 to €204,296
- Current portion of long-term debt +€10,716
up €10,716 (+153.1%), from €7,000 to €17,716
- Tax, wage and social debts +€8,461
up €8,461 (+1300.4%), from €651 to €9,111
- Gross operating margin +€6,838
up €6,838 (+9.2%), from €74,408 to €81,246
- Taxes +€2,908
up €2,908 (+14.1%), from €20,693 to €23,600
- Financial income +€2,831
up €2,831 (+37.4%), from €7,567 to €10,397
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.
Cash bridge derived
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 | €202,619 | €252,999 | +€50,380 | +24.9% |
| Fixed assets | 21/28 | €3,591 | €8,606 | +€5,015 | +139.6% |
| Tangible fixed assets | 22/27 | €3,591 | €8,606 | +€5,015 | +139.6% |
| Furniture and vehicles | 24 | €3,591 | €1,847 | -€1,743 | -48.6% |
| Other tangible fixed assets | 26 | - | €6,758 | +€6,758 | |
| Current assets | 29/58 | €199,028 | €244,393 | +€45,365 | +22.8% |
| Amounts receivable within one year | 40/41 | €184,205 | €231,733 | +€47,529 | +25.8% |
| Trade receivables | 40 | €7,359 | €10,655 | +€3,296 | +44.8% |
| Other amounts receivable | 41 | €176,846 | €221,078 | +€44,232 | +25.0% |
| Cash at bank and in hand | 54/58 | €11,242 | €9,101 | -€2,141 | -19.0% |
| Deferred charges and accrued income | 490/1 | €3,581 | €3,559 | -€22 | -0.6% |
| Total equity and liabilities | 10/49 | €202,619 | €252,999 | +€50,380 | +24.9% |
| Equity | 10/15 | €193,181 | €222,896 | +€29,716 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,581 | €204,296 | +€29,716 | +17.0% |
| Distributable reserves | 133 | €174,581 | €204,296 | +€29,716 | +17.0% |
| Amounts payable | 17/49 | €9,438 | €30,103 | +€20,664 | +218.9% |
| Amounts payable within one year | 42/48 | €9,438 | €30,103 | +€20,664 | +218.9% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €17,716 | +€10,716 | +153.1% |
| Trade debts | 44 | €1,787 | €3,275 | +€1,488 | +83.2% |
| Suppliers | 440/4 | €1,787 | €3,275 | +€1,488 | +83.2% |
| Taxes, remuneration and social security | 45 | €651 | €9,111 | +€8,461 | +1300.4% |
| Taxes | 450/3 | €651 | €9,111 | +€8,461 | +1300.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,777 | €2,200 | +€423 | +23.8% |
| Other operating charges | 640/8 | €594 | €611 | +€17 | +2.9% |
| Gross operating margin | 9900 | €74,408 | €81,246 | +€6,838 | +9.2% |
| Operating profit (loss) | 9901 | €72,037 | €78,435 | +€6,398 | +8.9% |
| Financial income | 75/76B | €7,567 | €10,397 | +€2,831 | +37.4% |
| Recurring financial income | 75 | €7,567 | €10,397 | +€2,831 | +37.4% |
| Financial charges | 65/66B | €2,110 | €2,183 | +€73 | +3.5% |
| Recurring financial charges | 65 | €2,110 | €2,183 | +€73 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €77,494 | €86,649 | +€9,155 | +11.8% |
| Income taxes | 67/77 | €20,693 | €23,600 | +€2,908 | +14.1% |
| Profit (loss) for the period | 9904 | €56,801 | €63,049 | +€6,248 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,801 | €63,049 | +€6,248 | +11.0% |
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 11 October 2026 via checked.be.