JVC 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.
JVC CONSULT
Largest movements
- Tangible fixed assets -€11,463
down €11,463 (-4.9%), from €233,184 to €221,721
of which Land and buildings: -€12,428
- Receivables within one year -€4,636
down €4,636 (-52.1%), from €8,894 to €4,258
of which Trade receivables: -€3,667
- Other debts -€20,603
down €20,603 (-70.9%), from €29,059 to €8,456
- Debts after one year -€16,770
down €16,770 (-9.4%), from €177,658 to €160,888
- Profit (loss) carried forward +€15,575
up €15,575 (+225%), from €6,913 to €22,488
- Tax, wage and social debts +€4,829
up €4,829 (+60.8%), from €7,948 to €12,777
- Advances received +€2,500
new in 2025: €2,500
- Gross operating margin -€5,521
down €5,521 (-11.6%), from €47,631 to €42,111
- Taxes +€3,207
up €3,207 (+122%), from €2,634 to €5,841
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 | €244,404 | €229,146 | -€15,259 | -6.2% |
| Fixed assets | 21/28 | €233,184 | €221,721 | -€11,463 | -4.9% |
| Tangible fixed assets | 22/27 | €233,184 | €221,721 | -€11,463 | -4.9% |
| Land and buildings | 22 | €233,184 | €220,756 | -€12,428 | -5.3% |
| Plant, machinery and equipment | 23 | - | €965 | +€965 | |
| Current assets | 29/58 | €11,220 | €7,424 | -€3,796 | -33.8% |
| Amounts receivable within one year | 40/41 | €8,894 | €4,258 | -€4,636 | -52.1% |
| Trade receivables | 40 | €4,658 | €991 | -€3,667 | -78.7% |
| Other amounts receivable | 41 | €4,236 | €3,267 | -€970 | -22.9% |
| Cash at bank and in hand | 54/58 | €1,504 | €2,278 | +€773 | +51.4% |
| Deferred charges and accrued income | 490/1 | €822 | €889 | +€67 | +8.2% |
| Total equity and liabilities | 10/49 | €244,404 | €229,146 | -€15,259 | -6.2% |
| Equity | 10/15 | €11,913 | €27,488 | +€15,575 | +131% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,913 | €22,488 | +€15,575 | +225% |
| Amounts payable | 17/49 | €232,491 | €201,658 | -€30,834 | -13.3% |
| Amounts payable after more than one year | 17 | €177,658 | €160,888 | -€16,770 | -9.4% |
| Financial debts | 170/4 | €177,658 | €160,888 | -€16,770 | -9.4% |
| Amounts payable within one year | 42/48 | €53,828 | €40,697 | -€13,131 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €16,494 | €16,770 | +€276 | +1.7% |
| Trade debts | 44 | €327 | €194 | -€133 | -40.7% |
| Suppliers | 440/4 | €327 | €194 | -€133 | -40.7% |
| Advances received on contracts in progress | 46 | - | €2,500 | +€2,500 | |
| Taxes, remuneration and social security | 45 | €7,948 | €12,777 | +€4,829 | +60.8% |
| Taxes | 450/3 | €7,948 | €12,777 | +€4,829 | +60.8% |
| Other amounts payable | 47/48 | €29,059 | €8,456 | -€20,603 | -70.9% |
| Accrued charges and deferred income | 492/3 | €1,006 | €73 | -€933 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,739 | €16,873 | +€134 | +0.8% |
| Other operating charges | 640/8 | €337 | €380 | +€44 | +12.9% |
| Gross operating margin | 9900 | €47,631 | €42,111 | -€5,521 | -11.6% |
| Operating profit (loss) | 9901 | €30,555 | €24,857 | -€5,698 | -18.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,639 | €3,441 | -€198 | -5.4% |
| Recurring financial charges | 65 | €3,639 | €3,441 | -€198 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €26,916 | €21,416 | -€5,500 | -20.4% |
| Income taxes | 67/77 | €2,634 | €5,841 | +€3,207 | +122% |
| Profit (loss) for the period | 9904 | €24,282 | €15,575 | -€8,707 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,282 | €15,575 | -€8,707 | -35.9% |
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 22 October 2026 via checked.be.