JVDH Consultancy: 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.
JVDH Consultancy
Largest movements
- Tangible fixed assets -€7,477
down €7,477 (-38.7%), from €19,338 to €11,861
- Cash +€5,414
up €5,414 (+80.2%), from €6,752 to €12,166
mainly Net result for the year (+€43,157) and Depreciation (+€7,477)
- Deferred charges and accrued income +€3,476
up €3,476 (+280%), from €1,240 to €4,715
- Profit (loss) carried forward -€9,267
no longer reported in 2025 (was €9,267)
- Tax, wage and social debts +€6,085
up €6,085 (+32.7%), from €18,605 to €24,690
- Other debts +€3,460
up €3,460 (+2,891%), from €120 to €3,580
- Trade debts +€1,219
up €1,219 (+482%), from €253 to €1,473
- Gross operating margin +€18,901
up €18,901 (+37.8%), from €50,028 to €68,930
- Taxes +€7,739
up €7,739 (+84.9%), from €9,110 to €16,849
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 | €28,257 | €29,755 | +€1,497 | +5.3% |
| Fixed assets | 21/28 | €19,638 | €12,161 | -€7,477 | -38.1% |
| Tangible fixed assets | 22/27 | €19,338 | €11,861 | -€7,477 | -38.7% |
| Furniture and vehicles | 24 | €19,338 | €11,861 | -€7,477 | -38.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €8,619 | €17,593 | +€8,975 | +104% |
| Amounts receivable within one year | 40/41 | €627 | €712 | +€85 | +13.6% |
| Other amounts receivable | 41 | €627 | €712 | +€85 | +13.6% |
| Cash at bank and in hand | 54/58 | €6,752 | €12,166 | +€5,414 | +80.2% |
| Deferred charges and accrued income | 490/1 | €1,240 | €4,715 | +€3,476 | +280% |
| Total equity and liabilities | 10/49 | €28,257 | €29,755 | +€1,497 | +5.3% |
| Equity | 10/15 | €9,279 | €12 | -€9,267 | -99.9% |
| Contributions | 10/11 | €12 | €12 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,267 | - | -€9,267 | |
| Amounts payable | 17/49 | €18,978 | €29,743 | +€10,764 | +56.7% |
| Amounts payable within one year | 42/48 | €18,978 | €29,743 | +€10,764 | +56.7% |
| Trade debts | 44 | €253 | €1,473 | +€1,219 | +482% |
| Suppliers | 440/4 | €253 | €1,473 | +€1,219 | +482% |
| Taxes, remuneration and social security | 45 | €18,605 | €24,690 | +€6,085 | +32.7% |
| Taxes | 450/3 | €18,605 | €24,690 | +€6,085 | +32.7% |
| Other amounts payable | 47/48 | €120 | €3,580 | +€3,460 | +2,891% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,477 | €7,477 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,117 | €1,395 | +€278 | +24.9% |
| Gross operating margin | 9900 | €50,028 | €68,930 | +€18,901 | +37.8% |
| Operating profit (loss) | 9901 | €41,434 | €60,057 | +€18,623 | +44.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -72.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -72.5% |
| Financial charges | 65/66B | €52 | €51 | -€1 | -2.4% |
| Recurring financial charges | 65 | €52 | €51 | -€1 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €41,383 | €60,006 | +€18,624 | +45.0% |
| Income taxes | 67/77 | €9,110 | €16,849 | +€7,739 | +84.9% |
| Profit (loss) for the period | 9904 | €32,272 | €43,157 | +€10,885 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,272 | €43,157 | +€10,885 | +33.7% |
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 30 October 2026 via checked.be.