JVD CONSEIL: 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.
JVD CONSEIL
Largest movements
- Receivables within one year -€16,166
down €16,166 (-92.0%), from €17,577 to €1,412
of which Trade receivables: -€11,783
- Cash +€6,001
up €6,001 (+46.6%), from €12,874 to €18,875
mainly Receivables within one year (+€16,166) and Other debts (+€4,788)
- Tangible fixed assets -€1,739
down €1,739 (-32.8%), from €5,300 to €3,562
- Deferred charges and accrued income +€1,024
up €1,024 (+69.9%), from €1,464 to €2,488
- Tax, wage and social debts -€9,678
down €9,678 (-83.7%), from €11,556 to €1,878
of which Taxes: -€7,177
- Profit (loss) carried forward -€5,180
no longer reported in 2025 (was €5,180)
- Other debts +€4,788
up €4,788 (+68.4%), from €7,000 to €11,788
- Trade debts -€809
down €809 (-14.9%), from €5,420 to €4,611
- Gross operating margin -€9,942
down €9,942 (-61.2%), from €16,232 to €6,290
- Taxes -€2,019
down €2,019 (-56.0%), from €3,607 to €1,588
- Other operating charges -€550
down €550 (-45.4%), from €1,212 to €662
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 | €37,216 | €26,337 | -€10,880 | -29.2% |
| Fixed assets | 21/28 | €5,300 | €3,562 | -€1,739 | -32.8% |
| Tangible fixed assets | 22/27 | €5,300 | €3,562 | -€1,739 | -32.8% |
| Furniture and vehicles | 24 | €5,300 | €3,562 | -€1,739 | -32.8% |
| Current assets | 29/58 | €31,916 | €22,775 | -€9,141 | -28.6% |
| Amounts receivable within one year | 40/41 | €17,577 | €1,412 | -€16,166 | -92.0% |
| Trade receivables | 40 | €11,783 | - | -€11,783 | |
| Other amounts receivable | 41 | €5,794 | €1,412 | -€4,383 | -75.6% |
| Cash at bank and in hand | 54/58 | €12,874 | €18,875 | +€6,001 | +46.6% |
| Deferred charges and accrued income | 490/1 | €1,464 | €2,488 | +€1,024 | +69.9% |
| Total equity and liabilities | 10/49 | €37,216 | €26,337 | -€10,880 | -29.2% |
| Equity | 10/15 | €13,240 | €8,060 | -€5,180 | -39.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,180 | - | -€5,180 | |
| Amounts payable | 17/49 | €23,976 | €18,277 | -€5,699 | -23.8% |
| Amounts payable within one year | 42/48 | €23,976 | €18,277 | -€5,699 | -23.8% |
| Trade debts | 44 | €5,420 | €4,611 | -€809 | -14.9% |
| Suppliers | 440/4 | €5,420 | €4,611 | -€809 | -14.9% |
| Taxes, remuneration and social security | 45 | €11,556 | €1,878 | -€9,678 | -83.7% |
| Taxes | 450/3 | €9,055 | €1,878 | -€7,177 | -79.3% |
| Remuneration and social security | 454/9 | €2,501 | - | -€2,501 | |
| Other amounts payable | 47/48 | €7,000 | €11,788 | +€4,788 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,870 | €1,739 | -€131 | -7.0% |
| Other operating charges | 640/8 | €1,212 | €662 | -€550 | -45.4% |
| Gross operating margin | 9900 | €16,232 | €6,290 | -€9,942 | -61.2% |
| Operating profit (loss) | 9901 | €13,150 | €3,889 | -€9,261 | -70.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €582 | €675 | +€94 | +16.1% |
| Recurring financial charges | 65 | €582 | €675 | +€94 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €12,568 | €3,214 | -€9,354 | -74.4% |
| Income taxes | 67/77 | €3,607 | €1,588 | -€2,019 | -56.0% |
| Profit (loss) for the period | 9904 | €8,961 | €1,626 | -€7,336 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,961 | €1,626 | -€7,336 | -81.9% |
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 16 October 2026 via checked.be.