JVH Consultancy: 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.
JVH Consultancy
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash +€20,975
up €20,975 (+38.3%), from €54,702 to €75,677
mainly Net result for the year (+€61,191) and Depreciation (+€1,885)
- Receivables within one year +€2,420
up €2,420 (+14.8%), from €16,335 to €18,755
- Reserves +€120,249
new in 2025: €120,249
- Profit (loss) carried forward -€59,057
no longer reported in 2025 (was €59,057)
- Other debts +€1,841
up €1,841 (+191%), from €962 to €2,803
- Gross operating margin +€1,048
up €1,048 (+1.3%), from €80,434 to €81,483
- Financial income +€823
up €823 (+8,234,000%), from €0 to €823
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 | €75,595 | €138,439 | +€62,844 | +83.1% |
| Fixed assets | 21/28 | €3,305 | €2,654 | -€650 | -19.7% |
| Tangible fixed assets | 22/27 | €3,305 | €2,654 | -€650 | -19.7% |
| Plant, machinery and equipment | 23 | €1,951 | €1,056 | -€895 | -45.9% |
| Furniture and vehicles | 24 | €1,354 | €1,598 | +€244 | +18.1% |
| Current assets | 29/58 | €72,291 | €135,785 | +€63,494 | +87.8% |
| Amounts receivable within one year | 40/41 | €16,335 | €18,755 | +€2,420 | +14.8% |
| Trade receivables | 40 | €16,335 | €18,755 | +€2,420 | +14.8% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €54,702 | €75,677 | +€20,975 | +38.3% |
| Deferred charges and accrued income | 490/1 | €1,254 | €1,353 | +€99 | +7.9% |
| Total equity and liabilities | 10/49 | €75,595 | €138,439 | +€62,844 | +83.1% |
| Equity | 10/15 | €65,057 | €126,249 | +€61,191 | +94.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €120,249 | +€120,249 | |
| Distributable reserves | 133 | - | €120,249 | +€120,249 | |
| Profit (loss) carried forward | 14 | €59,057 | - | -€59,057 | |
| Amounts payable | 17/49 | €10,538 | €12,190 | +€1,653 | +15.7% |
| Amounts payable within one year | 42/48 | €10,538 | €12,190 | +€1,653 | +15.7% |
| Trade debts | 44 | €217 | €410 | +€193 | +88.7% |
| Suppliers | 440/4 | €217 | €410 | +€193 | +88.7% |
| Taxes, remuneration and social security | 45 | €9,359 | €8,977 | -€381 | -4.1% |
| Taxes | 450/3 | €9,359 | €8,977 | -€381 | -4.1% |
| Other amounts payable | 47/48 | €962 | €2,803 | +€1,841 | +191% |
| Non-recurring operating income | 76A | - | €1,443 | +€1,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €1,885 | +€645 | +52.0% |
| Other operating charges | 640/8 | €321 | €100 | -€221 | -68.8% |
| Gross operating margin | 9900 | €80,434 | €81,483 | +€1,048 | +1.3% |
| Operating profit (loss) | 9901 | €78,874 | €79,498 | +€625 | +0.8% |
| Financial income | 75/76B | €0 | €823 | +€823 | +8,234,000% |
| Recurring financial income | 75 | €0 | €823 | +€823 | +8,234,000% |
| Financial charges | 65/66B | €3,903 | €3,341 | -€561 | -14.4% |
| Recurring financial charges | 65 | €3,903 | €3,341 | -€561 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €74,971 | €76,980 | +€2,009 | +2.7% |
| Income taxes | 67/77 | €15,914 | €15,789 | -€125 | -0.8% |
| Profit (loss) for the period | 9904 | €59,057 | €61,191 | +€2,134 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,057 | €61,191 | +€2,134 | +3.6% |
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 29 October 2026 via checked.be.