JVGConsult: 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.
JVGConsult
Largest movements
- Receivables within one year +€12,426
up €12,426 (+28.6%), from €43,486 to €55,912
of which Other amounts receivable: +€12,426
- Tangible fixed assets +€8,365
up €8,365 (+461.5%), from €1,812 to €10,177
of which Furniture and vehicles: +€9,375
- Intangible fixed assets -€1,360
down €1,360 (-32.3%), from €4,216 to €2,856
- Other debts +€21,637
up €21,637 (+198.9%), from €10,877 to €32,513
- Debts after one year -€15,300
down €15,300 (-100.0%), from €15,300 to €0
- Reserves +€8,110
new in 2025: €8,110
- Current portion of long-term debt +€2,433
up €2,433 (+16.1%), from €15,148 to €17,582
- Tax, wage and social debts +€2,257
up €2,257 (+41.3%), from €5,469 to €7,726
- Taxes +€5,655
up €5,655 (+260.4%), from €2,172 to €7,827
- Gross operating margin +€3,620
up €3,620 (+9.7%), from €37,383 to €41,003
- Depreciation +€2,965
up €2,965 (+108.3%), from €2,738 to €5,702
- Other operating charges -€777
down €777 (-36.9%), from €2,104 to €1,327
- Financial income +€769
up €769 (+41.3%), from €1,863 to €2,632
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 | €53,207 | €72,119 | +€18,912 | +35.5% |
| Fixed assets | 21/28 | €6,028 | €13,033 | +€7,005 | +116.2% |
| Intangible fixed assets | 21 | €4,216 | €2,856 | -€1,360 | -32.3% |
| Tangible fixed assets | 22/27 | €1,812 | €10,177 | +€8,365 | +461.5% |
| Plant, machinery and equipment | 23 | €1,812 | €803 | -€1,010 | -55.7% |
| Furniture and vehicles | 24 | €0 | €9,375 | +€9,375 | |
| Current assets | 29/58 | €47,179 | €59,086 | +€11,907 | +25.2% |
| Amounts receivable within one year | 40/41 | €43,486 | €55,912 | +€12,426 | +28.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €43,486 | €55,912 | +€12,426 | +28.6% |
| Cash at bank and in hand | 54/58 | €3,027 | €2,782 | -€246 | -8.1% |
| Deferred charges and accrued income | 490/1 | €666 | €392 | -€273 | -41.0% |
| Total equity and liabilities | 10/49 | €53,207 | €72,119 | +€18,912 | +35.5% |
| Equity | 10/15 | €2,977 | €13,110 | +€10,133 | +340.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €8,110 | +€8,110 | |
| Distributable reserves | 133 | - | €8,110 | +€8,110 | |
| Profit (loss) carried forward | 14 | -€2,023 | €0 | +€2,023 | |
| Amounts payable | 17/49 | €50,230 | €59,009 | +€8,779 | +17.5% |
| Amounts payable after more than one year | 17 | €15,300 | €0 | -€15,300 | -100.0% |
| Financial debts | 170/4 | €15,300 | €0 | -€15,300 | -100.0% |
| Amounts payable within one year | 42/48 | €34,861 | €58,974 | +€24,114 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €15,148 | €17,582 | +€2,433 | +16.1% |
| Trade debts | 44 | €3,367 | €1,153 | -€2,213 | -65.7% |
| Suppliers | 440/4 | €3,367 | €1,153 | -€2,213 | -65.7% |
| Taxes, remuneration and social security | 45 | €5,469 | €7,726 | +€2,257 | +41.3% |
| Taxes | 450/3 | €5,469 | €7,726 | +€2,257 | +41.3% |
| Other amounts payable | 47/48 | €10,877 | €32,513 | +€21,637 | +198.9% |
| Accrued charges and deferred income | 492/3 | €69 | €35 | -€34 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,738 | €5,702 | +€2,965 | +108.3% |
| Other operating charges | 640/8 | €2,104 | €1,327 | -€777 | -36.9% |
| Gross operating margin | 9900 | €37,383 | €41,003 | +€3,620 | +9.7% |
| Operating profit (loss) | 9901 | €32,541 | €33,973 | +€1,432 | +4.4% |
| Financial income | 75/76B | €1,863 | €2,632 | +€769 | +41.3% |
| Recurring financial income | 75 | €1,863 | €2,632 | +€769 | +41.3% |
| Financial charges | 65/66B | €1,326 | €1,145 | -€181 | -13.6% |
| Recurring financial charges | 65 | €1,326 | €1,145 | -€181 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €33,077 | €35,459 | +€2,382 | +7.2% |
| Income taxes | 67/77 | €2,172 | €7,827 | +€5,655 | +260.4% |
| Profit (loss) for the period | 9904 | €30,905 | €27,633 | -€3,273 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,905 | €27,633 | -€3,273 | -10.6% |
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 10 October 2026 via checked.be.