JvG 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.
JvG CONSULTING
Largest movements
- Receivables within one year +€5,750
up €5,750 (+27.6%), from €20,822 to €26,572
of which Trade receivables: +€5,750
- Stocks and contracts +€2,244
up €2,244 (+2.9%), from €77,214 to €79,458
- Profit (loss) carried forward -€16,865
down €16,865 (-3.2%), from -€519,422 to -€536,287
- Trade debts +€11,218
up €11,218 (+44.3%), from €25,304 to €36,522
- Short-term financial debts +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Other debts +€2,920
up €2,920 (+33.5%), from €8,720 to €11,640
- Gross operating margin +€2,498
up €2,498 (+19.5%), from -€12,801 to -€10,303
- Other operating charges -€526
down €526 (-23.3%), from €2,256 to €1,730
- Depreciation -€419
no longer reported in 2025 (was €419)
- Financial charges +€353
up €353 (+7.9%), from €4,484 to €4,838
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 | €99,454 | €106,985 | +€7,531 | +7.6% |
| Current assets | 29/58 | €99,454 | €106,985 | +€7,531 | +7.6% |
| Stocks and contracts in progress | 3 | €77,214 | €79,458 | +€2,244 | +2.9% |
| Stocks | 30/36 | €77,214 | €79,458 | +€2,244 | +2.9% |
| Amounts receivable within one year | 40/41 | €20,822 | €26,572 | +€5,750 | +27.6% |
| Trade receivables | 40 | €20,807 | €26,557 | +€5,750 | +27.6% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,418 | €955 | -€463 | -32.7% |
| Total equity and liabilities | 10/49 | €99,454 | €106,985 | +€7,531 | +7.6% |
| Equity | 10/15 | €25,377 | €8,512 | -€16,865 | -66.5% |
| Contributions | 10/11 | €542,940 | €542,940 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€519,422 | -€536,287 | -€16,865 | -3.2% |
| Amounts payable | 17/49 | €74,077 | €98,473 | +€24,396 | +32.9% |
| Amounts payable within one year | 42/48 | €74,077 | €98,473 | +€24,396 | +32.9% |
| Financial debts | 43 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Credit institutions | 430/8 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Trade debts | 44 | €25,304 | €36,522 | +€11,218 | +44.3% |
| Suppliers | 440/4 | €25,304 | €36,522 | +€11,218 | +44.3% |
| Taxes, remuneration and social security | 45 | €53 | €311 | +€258 | +490% |
| Taxes | 450/3 | €53 | €311 | +€258 | +490% |
| Other amounts payable | 47/48 | €8,720 | €11,640 | +€2,920 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | - | -€419 | |
| Other operating charges | 640/8 | €2,256 | €1,730 | -€526 | -23.3% |
| Gross operating margin | 9900 | -€12,801 | -€10,303 | +€2,498 | +19.5% |
| Operating profit (loss) | 9901 | -€15,475 | -€12,033 | +€3,443 | +22.2% |
| Financial income | 75/76B | €5 | €5 | +€0 | +5.0% |
| Recurring financial income | 75 | €5 | €5 | +€0 | +5.0% |
| Financial charges | 65/66B | €4,484 | €4,838 | +€353 | +7.9% |
| Recurring financial charges | 65 | €4,484 | €4,838 | +€353 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,954 | -€16,865 | +€3,089 | +15.5% |
| Profit (loss) for the period | 9904 | -€19,954 | -€16,865 | +€3,089 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,954 | -€16,865 | +€3,089 | +15.5% |
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 14 October 2026 via checked.be.