JVC MANAGEMENT & CONSULTING: what changed
JVC MANAGEMENT & CONSULTING
Largest movements
- Cash +€23,685
up €23,685 (+838%), from €2,827 to €26,512
mainly Other debts (+€17,539) and Net result for the year (+€11,285)
- Receivables within one year +€9,047
up €9,047 (+183%), from €4,934 to €13,980
of which Trade receivables: +€9,744
- Tangible fixed assets -€1,046
down €1,046 (-17.8%), from €5,871 to €4,825
of which Other tangible fixed assets: -€1,630
- Deferred charges and accrued income +€657
up €657 (+90.0%), from €730 to €1,387
- Other debts +€17,539
up €17,539 (+25.7%), from €68,353 to €85,892
- Profit (loss) carried forward +€11,285
up €11,285 (+6.2%), from -€181,026 to -€169,741
- Accrued charges and deferred income -€7,307
no longer reported in 2025 (was €7,307)
- Trade debts +€5,727
up €5,727, from €0 to €5,727
- Tax, wage and social debts +€5,097
up €5,097 (+257%), from €1,986 to €7,082
- Gross operating margin +€81,253
up €81,253, from -€55,792 to €25,461
- Financial charges +€3,818
up €3,818 (+208%), from €1,833 to €5,651
- Staff costs +€3,680
new in 2025: €3,680
- Other operating charges +€644
up €644 (+58.4%), from €1,102 to €1,746
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,363 | €46,704 | +€32,342 | +225% |
| Fixed assets | 21/28 | €5,871 | €4,825 | -€1,046 | -17.8% |
| Tangible fixed assets | 22/27 | €5,871 | €4,825 | -€1,046 | -17.8% |
| Plant, machinery and equipment | 23 | €2,333 | €3,010 | +€677 | +29.0% |
| Furniture and vehicles | 24 | €165 | €71 | -€94 | -56.9% |
| Other tangible fixed assets | 26 | €3,373 | €1,744 | -€1,630 | -48.3% |
| Current assets | 29/58 | €8,491 | €41,879 | +€33,388 | +393% |
| Amounts receivable within one year | 40/41 | €4,934 | €13,980 | +€9,047 | +183% |
| Trade receivables | 40 | €4,236 | €13,980 | +€9,744 | +230% |
| Other amounts receivable | 41 | €698 | - | -€698 | |
| Cash at bank and in hand | 54/58 | €2,827 | €26,512 | +€23,685 | +838% |
| Deferred charges and accrued income | 490/1 | €730 | €1,387 | +€657 | +90.0% |
| Total equity and liabilities | 10/49 | €14,363 | €46,704 | +€32,342 | +225% |
| Equity | 10/15 | -€63,283 | -€51,997 | +€11,285 | +17.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €99,193 | €99,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €97,338 | €97,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,026 | -€169,741 | +€11,285 | +6.2% |
| Amounts payable | 17/49 | €77,645 | €98,702 | +€21,056 | +27.1% |
| Amounts payable within one year | 42/48 | €70,339 | €98,702 | +€28,363 | +40.3% |
| Trade debts | 44 | €0 | €5,727 | +€5,727 | |
| Suppliers | 440/4 | €0 | €5,727 | +€5,727 | |
| Taxes, remuneration and social security | 45 | €1,986 | €7,082 | +€5,097 | +257% |
| Taxes | 450/3 | €1,986 | €7,082 | +€5,097 | +257% |
| Other amounts payable | 47/48 | €68,353 | €85,892 | +€17,539 | +25.7% |
| Accrued charges and deferred income | 492/3 | €7,307 | - | -€7,307 | |
| Remuneration, social security and pensions | 62 | - | €3,680 | +€3,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,997 | €2,722 | -€275 | -9.2% |
| Other operating charges | 640/8 | €1,102 | €1,746 | +€644 | +58.4% |
| Gross operating margin | 9900 | -€55,792 | €25,461 | +€81,253 | |
| Operating profit (loss) | 9901 | -€59,891 | €17,313 | +€77,204 | |
| Financial income | 75/76B | €25 | €5 | -€20 | -80.1% |
| Recurring financial income | 75 | €25 | €5 | -€20 | -80.1% |
| Financial charges | 65/66B | €1,833 | €5,651 | +€3,818 | +208% |
| Recurring financial charges | 65 | €1,833 | €5,651 | +€3,818 | +208% |
| Profit (loss) for the period before taxes | 9903 | -€61,699 | €11,667 | +€73,366 | |
| Income taxes | 67/77 | €420 | €381 | -€38 | -9.1% |
| Profit (loss) for the period | 9904 | -€62,119 | €11,285 | +€73,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,119 | €11,285 | +€73,404 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.