JVDC 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.
JVDC Consulting
Largest movements
- Cash -€78,095
down €78,095 (-75.6%), from €103,250 to €25,155
mainly Investment in fixed assets (net) (-€60,637) and Net result for the year (-€32,019)
- Tangible fixed assets +€58,156
up €58,156 (+1551.0%), from €3,750 to €61,905
of which Plant, machinery and equipment: +€58,189
- Receivables within one year -€23,014
down €23,014 (-73.1%), from €31,486 to €8,471
of which Trade receivables: -€17,485
- Stocks and contracts +€2,417
up €2,417 (+6.5%), from €37,472 to €39,889
- Reserves -€32,019
down €32,019 (-22.8%), from €140,370 to €108,352
- Tax, wage and social debts -€7,239
down €7,239 (-69.8%), from €10,371 to €3,132
- Gross operating margin -€133,455
down €133,455, from €105,280 to -€28,175
- Taxes -€26,126
down €26,126 (-97.7%), from €26,741 to €616
- Depreciation -€2,851
down €2,851 (-53.5%), from €5,332 to €2,481
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 | €178,294 | €137,567 | -€40,727 | -22.8% |
| Fixed assets | 21/28 | €3,920 | €62,075 | +€58,156 | +1483.8% |
| Tangible fixed assets | 22/27 | €3,750 | €61,905 | +€58,156 | +1551.0% |
| Plant, machinery and equipment | 23 | €3,716 | €61,905 | +€58,189 | +1565.7% |
| Furniture and vehicles | 24 | €33 | €0 | -€33 | -100.0% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €174,374 | €75,491 | -€98,883 | -56.7% |
| Stocks and contracts in progress | 3 | €37,472 | €39,889 | +€2,417 | +6.5% |
| Stocks | 30/36 | €37,472 | €39,889 | +€2,417 | +6.5% |
| Amounts receivable within one year | 40/41 | €31,486 | €8,471 | -€23,014 | -73.1% |
| Trade receivables | 40 | €17,485 | €0 | -€17,485 | -100.0% |
| Other amounts receivable | 41 | €14,001 | €8,471 | -€5,530 | -39.5% |
| Cash at bank and in hand | 54/58 | €103,250 | €25,155 | -€78,095 | -75.6% |
| Deferred charges and accrued income | 490/1 | €2,167 | €1,976 | -€191 | -8.8% |
| Total equity and liabilities | 10/49 | €178,294 | €137,567 | -€40,727 | -22.8% |
| Equity | 10/15 | €158,970 | €126,952 | -€32,019 | -20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,370 | €108,352 | -€32,019 | -22.8% |
| Distributable reserves | 133 | €140,370 | €108,352 | -€32,019 | -22.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,323 | €10,615 | -€8,708 | -45.1% |
| Amounts payable within one year | 42/48 | €19,323 | €10,615 | -€8,708 | -45.1% |
| Trade debts | 44 | €3,834 | €3,027 | -€807 | -21.1% |
| Suppliers | 440/4 | €3,834 | €3,027 | -€807 | -21.1% |
| Taxes, remuneration and social security | 45 | €10,371 | €3,132 | -€7,239 | -69.8% |
| Taxes | 450/3 | €10,371 | €3,132 | -€7,239 | -69.8% |
| Other amounts payable | 47/48 | €5,118 | €4,456 | -€662 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,332 | €2,481 | -€2,851 | -53.5% |
| Other operating charges | 640/8 | €557 | €465 | -€92 | -16.5% |
| Gross operating margin | 9900 | €105,280 | -€28,175 | -€133,455 | |
| Operating profit (loss) | 9901 | €99,391 | -€31,122 | -€130,512 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.6% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.6% |
| Financial charges | 65/66B | €587 | €281 | -€306 | -52.1% |
| Recurring financial charges | 65 | €587 | €281 | -€306 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €98,814 | -€31,403 | -€130,217 | |
| Income taxes | 67/77 | €26,741 | €616 | -€26,126 | -97.7% |
| Profit (loss) for the period | 9904 | €72,073 | -€32,019 | -€104,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,073 | -€32,019 | -€104,091 |
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 10 October 2026 via checked.be.