JVG-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.
JVG-Consult
Largest movements
- Cash +€4,550
up €4,550 (+410%), from €1,109 to €5,659
mainly Net result for the year (+€9,923) and Receivables within one year (+€3,014)
- Receivables within one year -€3,014
down €3,014 (-25.3%), from €11,928 to €8,914
of which Trade receivables: -€2,832
- Tangible fixed assets -€591
down €591 (-5.6%), from €10,479 to €9,888
of which Other tangible fixed assets: -€1,566
- Reserves +€9,923
new in 2025: €9,923
- Other debts -€7,147
down €7,147 (-97.7%), from €7,319 to €172
- Trade debts -€2,098
down €2,098 (-39.1%), from €5,358 to €3,261
- Tax, wage and social debts +€267
up €267 (+3.4%), from €7,838 to €8,105
of which Taxes: +€2,967
- Gross operating margin +€8,888
up €8,888 (+92.9%), from €9,568 to €18,457
- Financial charges +€2,172
up €2,172 (+3,016%), from €72 to €2,244
- Taxes +€1,444
up €1,444 (+62.3%), from €2,318 to €3,762
- Financial income -€308
no longer reported in 2025 (was €308)
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 | €23,516 | €24,461 | +€945 | +4.0% |
| Fixed assets | 21/28 | €10,479 | €9,888 | -€591 | -5.6% |
| Tangible fixed assets | 22/27 | €10,479 | €9,888 | -€591 | -5.6% |
| Plant, machinery and equipment | 23 | - | €1,343 | +€1,343 | |
| Furniture and vehicles | 24 | €521 | €152 | -€368 | -70.7% |
| Other tangible fixed assets | 26 | €9,959 | €8,393 | -€1,566 | -15.7% |
| Current assets | 29/58 | €13,036 | €14,573 | +€1,536 | +11.8% |
| Amounts receivable within one year | 40/41 | €11,928 | €8,914 | -€3,014 | -25.3% |
| Trade receivables | 40 | €11,746 | €8,914 | -€2,832 | -24.1% |
| Other amounts receivable | 41 | €182 | - | -€182 | |
| Cash at bank and in hand | 54/58 | €1,109 | €5,659 | +€4,550 | +410% |
| Total equity and liabilities | 10/49 | €23,516 | €24,461 | +€945 | +4.0% |
| Equity | 10/15 | €3,000 | €12,923 | +€9,923 | +331% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €9,923 | +€9,923 | |
| Distributable reserves | 133 | - | €9,923 | +€9,923 | |
| Amounts payable | 17/49 | €20,516 | €11,538 | -€8,978 | -43.8% |
| Amounts payable within one year | 42/48 | €20,516 | €11,538 | -€8,978 | -43.8% |
| Trade debts | 44 | €5,358 | €3,261 | -€2,098 | -39.1% |
| Suppliers | 440/4 | €5,358 | €3,261 | -€2,098 | -39.1% |
| Taxes, remuneration and social security | 45 | €7,838 | €8,105 | +€267 | +3.4% |
| Taxes | 450/3 | €5,138 | €8,105 | +€2,967 | +57.7% |
| Remuneration and social security | 454/9 | €2,700 | - | -€2,700 | |
| Other amounts payable | 47/48 | €7,319 | €172 | -€7,147 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,934 | €1,976 | +€42 | +2.2% |
| Other operating charges | 640/8 | €637 | €552 | -€85 | -13.3% |
| Gross operating margin | 9900 | €9,568 | €18,457 | +€8,888 | +92.9% |
| Operating profit (loss) | 9901 | €6,997 | €15,929 | +€8,931 | +128% |
| Financial income | 75/76B | €308 | - | -€308 | |
| Recurring financial income | 75 | €308 | - | -€308 | |
| Financial charges | 65/66B | €72 | €2,244 | +€2,172 | +3,016% |
| Recurring financial charges | 65 | €72 | €2,244 | +€2,172 | +3,016% |
| Profit (loss) for the period before taxes | 9903 | €7,233 | €13,685 | +€6,452 | +89.2% |
| Income taxes | 67/77 | €2,318 | €3,762 | +€1,444 | +62.3% |
| Profit (loss) for the period | 9904 | €4,915 | €9,923 | +€5,008 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €4,915 | €9,923 | +€5,008 | +102% |
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 15 October 2026 via checked.be.