JVH Coaching & Consulting: what changed
JVH Coaching & Consulting
Largest movements
- Receivables after one year -€17,000
down €17,000 (-45.9%), from €37,000 to €20,000
- Cash +€8,339
up €8,339 (+52.0%), from €16,044 to €24,384
mainly Net result for the year (+€27,375) and Receivables after one year (+€17,000)
- Tangible fixed assets -€5,008
down €5,008 (-59.0%), from €8,495 to €3,486
- Other debts -€42,166
down €42,166 (-96.9%), from €43,500 to €1,334
- Profit (loss) carried forward +€27,375
up €27,375 (+97.3%), from €28,126 to €55,501
- Tax, wage and social debts +€3,132
up €3,132 (+116%), from €2,699 to €5,831
- Trade debts -€2,841
down €2,841 (-66.8%), from €4,255 to €1,414
- Gross operating margin +€28,848
up €28,848 (+163%), from €17,695 to €46,543
- Taxes +€5,627
up €5,627 (+110%), from €5,103 to €10,730
- Depreciation +€2,852
up €2,852 (+132%), from €2,157 to €5,008
- Financial charges -€487
down €487 (-14.5%), from €3,370 to €2,883
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,580 | €66,621 | -€13,959 | -17.3% |
| Fixed assets | 21/28 | €8,495 | €3,486 | -€5,008 | -59.0% |
| Tangible fixed assets | 22/27 | €8,495 | €3,486 | -€5,008 | -59.0% |
| Furniture and vehicles | 24 | €8,495 | €3,486 | -€5,008 | -59.0% |
| Current assets | 29/58 | €72,085 | €63,134 | -€8,951 | -12.4% |
| Amounts receivable after more than one year | 29 | €37,000 | €20,000 | -€17,000 | -45.9% |
| Other amounts receivable | 291 | €37,000 | €20,000 | -€17,000 | -45.9% |
| Amounts receivable within one year | 40/41 | €19,041 | €18,751 | -€290 | -1.5% |
| Trade receivables | 40 | €12,820 | €18,200 | +€5,380 | +42.0% |
| Other amounts receivable | 41 | €6,221 | €551 | -€5,670 | -91.1% |
| Cash at bank and in hand | 54/58 | €16,044 | €24,384 | +€8,339 | +52.0% |
| Total equity and liabilities | 10/49 | €80,580 | €66,621 | -€13,959 | -17.3% |
| Equity | 10/15 | €30,126 | €57,501 | +€27,375 | +90.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,126 | €55,501 | +€27,375 | +97.3% |
| Amounts payable | 17/49 | €50,454 | €9,120 | -€41,335 | -81.9% |
| Amounts payable within one year | 42/48 | €50,454 | €8,579 | -€41,875 | -83.0% |
| Trade debts | 44 | €4,255 | €1,414 | -€2,841 | -66.8% |
| Suppliers | 440/4 | €4,255 | €1,414 | -€2,841 | -66.8% |
| Taxes, remuneration and social security | 45 | €2,699 | €5,831 | +€3,132 | +116% |
| Taxes | 450/3 | €2,699 | €5,831 | +€3,132 | +116% |
| Other amounts payable | 47/48 | €43,500 | €1,334 | -€42,166 | -96.9% |
| Accrued charges and deferred income | 492/3 | - | €540 | +€540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,157 | €5,008 | +€2,852 | +132% |
| Other operating charges | 640/8 | €621 | €967 | +€346 | +55.6% |
| Gross operating margin | 9900 | €17,695 | €46,543 | +€28,848 | +163% |
| Operating profit (loss) | 9901 | €14,917 | €40,567 | +€25,650 | +172% |
| Financial income | 75/76B | €81 | €421 | +€339 | +416% |
| Recurring financial income | 75 | €81 | €421 | +€339 | +416% |
| Financial charges | 65/66B | €3,370 | €2,883 | -€487 | -14.5% |
| Recurring financial charges | 65 | €3,370 | €2,883 | -€487 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €11,629 | €38,105 | +€26,476 | +228% |
| Income taxes | 67/77 | €5,103 | €10,730 | +€5,627 | +110% |
| Profit (loss) for the period | 9904 | €6,526 | €27,375 | +€20,849 | +319% |
| Profit (loss) for the period to be appropriated | 9905 | €6,526 | €27,375 | +€20,849 | +319% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.