JVE 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.
JVE Consulting
Largest movements
- Cash +€73,234
up €73,234 (+42.8%), from €171,167 to €244,402
mainly Provisions (+€68,200) and Other debts (+€52,501)
- Receivables within one year -€25,465
down €25,465 (-63.0%), from €40,439 to €14,973
of which Trade receivables: -€27,217
- Deferred charges and accrued income +€14,399
up €14,399 (+3,094%), from €465 to €14,864
- Tangible fixed assets -€9,526
down €9,526 (-35.8%), from €26,578 to €17,052
- Profit (loss) carried forward -€160,001
no longer reported in 2025 (was €160,001)
- Reserves +€111,268
new in 2025: €111,268
- Provisions +€68,200
new in 2025: €68,200
- Other debts +€52,501
up €52,501 (+108%), from €48,596 to €101,097
- Tax, wage and social debts -€20,036
down €20,036 (-83.2%), from €24,096 to €4,060
- Provisions +€68,200
new in 2025: €68,200
- Financial charges -€3,298
down €3,298 (-83.6%), from €3,945 to €647
- Gross operating margin +€2,002
up €2,002 (+1.8%), from €108,550 to €110,553
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 | €238,650 | €291,291 | +€52,642 | +22.1% |
| Fixed assets | 21/28 | €26,578 | €17,052 | -€9,526 | -35.8% |
| Tangible fixed assets | 22/27 | €26,578 | €17,052 | -€9,526 | -35.8% |
| Furniture and vehicles | 24 | €26,578 | €17,052 | -€9,526 | -35.8% |
| Current assets | 29/58 | €212,071 | €274,239 | +€62,168 | +29.3% |
| Amounts receivable within one year | 40/41 | €40,439 | €14,973 | -€25,465 | -63.0% |
| Trade receivables | 40 | €40,439 | €13,222 | -€27,217 | -67.3% |
| Other amounts receivable | 41 | - | €1,751 | +€1,751 | |
| Cash at bank and in hand | 54/58 | €171,167 | €244,402 | +€73,234 | +42.8% |
| Deferred charges and accrued income | 490/1 | €465 | €14,864 | +€14,399 | +3,094% |
| Total equity and liabilities | 10/49 | €238,650 | €291,291 | +€52,642 | +22.1% |
| Equity | 10/15 | €163,001 | €114,268 | -€48,733 | -29.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €111,268 | +€111,268 | |
| Distributable reserves | 133 | - | €111,268 | +€111,268 | |
| Profit (loss) carried forward | 14 | €160,001 | - | -€160,001 | |
| Provisions and deferred taxes | 16 | - | €68,200 | +€68,200 | |
| Provisions for liabilities and charges | 160/5 | - | €68,200 | +€68,200 | |
| Other liabilities and charges | 164/5 | - | €68,200 | +€68,200 | |
| Amounts payable | 17/49 | €75,649 | €108,823 | +€33,175 | +43.9% |
| Amounts payable within one year | 42/48 | €72,975 | €105,528 | +€32,553 | +44.6% |
| Trade debts | 44 | €284 | €372 | +€88 | +30.9% |
| Suppliers | 440/4 | €284 | €372 | +€88 | +30.9% |
| Taxes, remuneration and social security | 45 | €24,096 | €4,060 | -€20,036 | -83.2% |
| Taxes | 450/3 | €24,096 | €4,060 | -€20,036 | -83.2% |
| Other amounts payable | 47/48 | €48,596 | €101,097 | +€52,501 | +108% |
| Accrued charges and deferred income | 492/3 | €2,673 | €3,295 | +€622 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,781 | €9,526 | +€745 | +8.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €68,200 | +€68,200 | |
| Other operating charges | 640/8 | €313 | €664 | +€351 | +112% |
| Gross operating margin | 9900 | €108,550 | €110,553 | +€2,002 | +1.8% |
| Operating profit (loss) | 9901 | €99,456 | €32,163 | -€67,293 | -67.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,945 | €647 | -€3,298 | -83.6% |
| Recurring financial charges | 65 | €3,945 | €647 | -€3,298 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €95,511 | €31,516 | -€63,995 | -67.0% |
| Income taxes | 67/77 | €19,447 | €20,249 | +€802 | +4.1% |
| Profit (loss) for the period | 9904 | €76,064 | €11,267 | -€64,797 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,064 | €11,267 | -€64,797 | -85.2% |
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 22 October 2026 via checked.be.