JVHR 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.
JVHR CONSULTING
Largest movements
- Cash +€7,748
up €7,748 (+44.4%), from €17,454 to €25,202
mainly Depreciation (+€9,586) and Net result for the year (+€6,850)
- Receivables within one year +€6,458
up €6,458 (+700%), from €922 to €7,381
of which Trade receivables: +€6,173
- Tangible fixed assets -€6,207
down €6,207 (-14.8%), from €42,048 to €35,841
of which Furniture and vehicles: -€5,916
- Deferred charges and accrued income -€1,613
down €1,613 (-77.0%), from €2,094 to €482
- Debts after one year -€9,894
down €9,894 (-27.0%), from €36,627 to €26,733
- Profit (loss) carried forward +€6,017
up €6,017 (+88.1%), from €6,828 to €12,844
- Tax, wage and social debts +€4,753
up €4,753 (+89.0%), from €5,340 to €10,093
of which Taxes: +€2,558
- Trade debts +€3,414
up €3,414 (+451%), from €757 to €4,171
- Current portion of long-term debt +€1,183
up €1,183 (+14.9%), from €7,968 to €9,151
- Gross operating margin +€13,628
up €13,628 (+93.6%), from €14,557 to €28,186
- Depreciation +€6,671
up €6,671 (+229%), from €2,916 to €9,586
- Taxes +€4,131
up €4,131 (+134%), from €3,093 to €7,224
- Other operating charges +€1,590
up €1,590 (+170%), from €934 to €2,524
- Financial charges +€1,305
up €1,305 (+166%), from €787 to €2,092
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 | €62,519 | €68,906 | +€6,387 | +10.2% |
| Fixed assets | 21/28 | €42,048 | €35,841 | -€6,207 | -14.8% |
| Tangible fixed assets | 22/27 | €42,048 | €35,841 | -€6,207 | -14.8% |
| Furniture and vehicles | 24 | €40,914 | €34,999 | -€5,916 | -14.5% |
| Other tangible fixed assets | 26 | €1,134 | €843 | -€291 | -25.7% |
| Current assets | 29/58 | €20,471 | €33,065 | +€12,594 | +61.5% |
| Amounts receivable within one year | 40/41 | €922 | €7,381 | +€6,458 | +700% |
| Trade receivables | 40 | - | €6,173 | +€6,173 | |
| Other amounts receivable | 41 | €922 | €1,208 | +€285 | +30.9% |
| Cash at bank and in hand | 54/58 | €17,454 | €25,202 | +€7,748 | +44.4% |
| Deferred charges and accrued income | 490/1 | €2,094 | €482 | -€1,613 | -77.0% |
| Total equity and liabilities | 10/49 | €62,519 | €68,906 | +€6,387 | +10.2% |
| Equity | 10/15 | €11,828 | €17,844 | +€6,017 | +50.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,828 | €12,844 | +€6,017 | +88.1% |
| Amounts payable | 17/49 | €50,691 | €51,062 | +€370 | +0.7% |
| Amounts payable after more than one year | 17 | €36,627 | €26,733 | -€9,894 | -27.0% |
| Financial debts | 170/4 | €36,627 | €26,733 | -€9,894 | -27.0% |
| Amounts payable within one year | 42/48 | €14,065 | €24,329 | +€10,264 | +73.0% |
| Current portion of amounts payable after more than one year | 42 | €7,968 | €9,151 | +€1,183 | +14.9% |
| Trade debts | 44 | €757 | €4,171 | +€3,414 | +451% |
| Suppliers | 440/4 | €757 | €4,171 | +€3,414 | +451% |
| Taxes, remuneration and social security | 45 | €5,340 | €10,093 | +€4,753 | +89.0% |
| Taxes | 450/3 | €5,340 | €7,899 | +€2,558 | +47.9% |
| Remuneration and social security | 454/9 | - | €2,195 | +€2,195 | |
| Other amounts payable | 47/48 | - | €913 | +€913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €9,586 | +€6,671 | +229% |
| Other operating charges | 640/8 | €934 | €2,524 | +€1,590 | +170% |
| Gross operating margin | 9900 | €14,557 | €28,186 | +€13,628 | +93.6% |
| Operating profit (loss) | 9901 | €10,708 | €16,076 | +€5,368 | +50.1% |
| Financial income | 75/76B | €0 | €90 | +€90 | +901,200% |
| Recurring financial income | 75 | €0 | €90 | +€90 | +901,200% |
| Financial charges | 65/66B | €787 | €2,092 | +€1,305 | +166% |
| Recurring financial charges | 65 | €787 | €2,092 | +€1,305 | +166% |
| Profit (loss) for the period before taxes | 9903 | €9,921 | €14,074 | +€4,153 | +41.9% |
| Income taxes | 67/77 | €3,093 | €7,224 | +€4,131 | +134% |
| Profit (loss) for the period | 9904 | €6,828 | €6,850 | +€22 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,828 | €6,850 | +€22 | +0.3% |
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 24 October 2026 via checked.be.