JVAST-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.
JVAST-Consulting
Largest movements
- Cash +€4,959
up €4,959 (+4.5%), from €110,562 to €115,521
mainly Net result for the year (+€9,135) and Other debts (+€238)
- Receivables within one year +€3,058
up €3,058 (+32.2%), from €9,498 to €12,556
of which Trade receivables: +€4,030
- Tangible fixed assets +€1,355
new in 2025: €1,355
- Reserves +€9,135
up €9,135 (+13.2%), from €69,281 to €78,416
- Gross operating margin -€1,104
down €1,104 (-7.1%), from €15,552 to €14,448
- Taxes -€492
down €492 (-10.1%), from €4,861 to €4,368
- Depreciation +€207
new in 2025: €207
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 | €120,060 | €129,432 | +€9,373 | +7.8% |
| Fixed assets | 21/28 | - | €1,355 | +€1,355 | |
| Tangible fixed assets | 22/27 | - | €1,355 | +€1,355 | |
| Plant, machinery and equipment | 23 | - | €1,355 | +€1,355 | |
| Current assets | 29/58 | €120,060 | €128,077 | +€8,017 | +6.7% |
| Amounts receivable within one year | 40/41 | €9,498 | €12,556 | +€3,058 | +32.2% |
| Trade receivables | 40 | €3,255 | €7,285 | +€4,030 | +124% |
| Other amounts receivable | 41 | €6,243 | €5,271 | -€972 | -15.6% |
| Cash at bank and in hand | 54/58 | €110,562 | €115,521 | +€4,959 | +4.5% |
| Total equity and liabilities | 10/49 | €120,060 | €129,432 | +€9,373 | +7.8% |
| Equity | 10/15 | €116,924 | €126,058 | +€9,135 | +7.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €69,281 | €78,416 | +€9,135 | +13.2% |
| Distributable reserves | 133 | €69,281 | €78,416 | +€9,135 | +13.2% |
| Profit (loss) carried forward | 14 | €40,643 | €40,643 | = | 0.0% |
| Amounts payable | 17/49 | €3,136 | €3,374 | +€238 | +7.6% |
| Amounts payable within one year | 42/48 | €3,136 | €3,374 | +€238 | +7.6% |
| Other amounts payable | 47/48 | €3,136 | €3,374 | +€238 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €207 | +€207 | |
| Other operating charges | 640/8 | €603 | €694 | +€91 | +15.1% |
| Gross operating margin | 9900 | €15,552 | €14,448 | -€1,104 | -7.1% |
| Operating profit (loss) | 9901 | €14,949 | €13,548 | -€1,402 | -9.4% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,904 | €13,503 | -€1,402 | -9.4% |
| Income taxes | 67/77 | €4,861 | €4,368 | -€492 | -10.1% |
| Profit (loss) for the period | 9904 | €10,044 | €9,135 | -€909 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,044 | €9,135 | -€909 | -9.1% |
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 25 October 2026 via checked.be.