JVE 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.
JVE Consult
Largest movements
- Cash +€64,417
up €64,417 (+2576.7%), from €2,500 to €66,917
mainly Receivables within one year (+€39,127) and Trade debts (+€32,427)
- Receivables within one year -€39,127
no longer reported in 2025 (was €39,127)
- Tangible fixed assets +€32,555
new in 2025: €32,555
of which Other tangible fixed assets: +€30,620
- Deferred charges and accrued income +€6,705
new in 2025: €6,705
- Trade debts +€32,427
up €32,427 (+8371.8%), from €387 to €32,815
- Reserves +€26,041
up €26,041 (+158.7%), from €16,405 to €42,446
- Tax, wage and social debts +€5,721
up €5,721 (+46.0%), from €12,448 to €18,170
- Other debts +€2,498
up €2,498 (+158.0%), from €1,581 to €4,080
- Accrued charges and deferred income -€2,139
down €2,139 (-25.8%), from €8,306 to €6,167
- Gross operating margin +€12,220
up €12,220 (+54.8%), from €22,299 to €34,520
- Taxes +€1,328
up €1,328 (+23.5%), from €5,658 to €6,986
- Financial charges +€610
up €610 (+257.3%), from €237 to €847
- Depreciation +€584
new in 2025: €584
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 | €41,627 | €106,176 | +€64,549 | +155.1% |
| Fixed assets | 21/28 | - | €32,555 | +€32,555 | |
| Tangible fixed assets | 22/27 | - | €32,555 | +€32,555 | |
| Plant, machinery and equipment | 23 | - | €1,935 | +€1,935 | |
| Other tangible fixed assets | 26 | - | €30,620 | +€30,620 | |
| Current assets | 29/58 | €41,627 | €73,622 | +€31,995 | +76.9% |
| Amounts receivable within one year | 40/41 | €39,127 | - | -€39,127 | |
| Trade receivables | 40 | €39,127 | - | -€39,127 | |
| Cash at bank and in hand | 54/58 | €2,500 | €66,917 | +€64,417 | +2576.7% |
| Deferred charges and accrued income | 490/1 | - | €6,705 | +€6,705 | |
| Total equity and liabilities | 10/49 | €41,627 | €106,176 | +€64,549 | +155.1% |
| Equity | 10/15 | €18,905 | €44,946 | +€26,041 | +137.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,405 | €42,446 | +€26,041 | +158.7% |
| Distributable reserves | 133 | €16,405 | €42,446 | +€26,041 | +158.7% |
| Amounts payable | 17/49 | €22,723 | €61,231 | +€38,508 | +169.5% |
| Amounts payable within one year | 42/48 | €14,417 | €55,064 | +€40,647 | +281.9% |
| Trade debts | 44 | €387 | €32,815 | +€32,427 | +8371.8% |
| Suppliers | 440/4 | €387 | €32,815 | +€32,427 | +8371.8% |
| Taxes, remuneration and social security | 45 | €12,448 | €18,170 | +€5,721 | +46.0% |
| Taxes | 450/3 | €12,448 | €18,170 | +€5,721 | +46.0% |
| Other amounts payable | 47/48 | €1,581 | €4,080 | +€2,498 | +158.0% |
| Accrued charges and deferred income | 492/3 | €8,306 | €6,167 | -€2,139 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €584 | +€584 | |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €22,299 | €34,520 | +€12,220 | +54.8% |
| Operating profit (loss) | 9901 | €22,299 | €33,874 | +€11,574 | +51.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €237 | €847 | +€610 | +257.3% |
| Recurring financial charges | 65 | €237 | €847 | +€610 | +257.3% |
| Profit (loss) for the period before taxes | 9903 | €22,062 | €33,027 | +€10,964 | +49.7% |
| Income taxes | 67/77 | €5,658 | €6,986 | +€1,328 | +23.5% |
| Profit (loss) for the period | 9904 | €16,405 | €26,041 | +€9,636 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,405 | €26,041 | +€9,636 | +58.7% |
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 9 October 2026 via checked.be.