JVL Consult: what changed
Two fiscal 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.
JVL Consult
Largest movements
- Cash -€2,778
down €2,778 (-93.3%), from €2,977 to €198
mainly Net result for the year (-€4,795) and Trade debts (-€976)
- Receivables within one year -€1,384
down €1,384 (-82.9%), from €1,670 to €286
of which Trade receivables: -€1,377
- Tangible fixed assets -€467
down €467 (-23.4%), from €1,996 to €1,529
of which Plant, machinery and equipment: -€239
- Profit (loss) carried forward -€4,795
down €4,795 (-11.1%), from -€43,128 to -€47,923
- Other debts +€1,142
up €1,142 (+5.1%), from €22,255 to €23,398
- Trade debts -€976
down €976 (-15.5%), from €6,314 to €5,338
- Gross operating margin -€1,288
down €1,288 (-51.0%), from -€2,524 to -€3,812
- Depreciation -€684
down €684 (-59.4%), from €1,151 to €467
- Other operating charges -€179
down €179 (-31.6%), from €566 to €387
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 | €6,643 | €2,014 | -€4,630 | -69.7% |
| Fixed assets | 21/28 | €1,996 | €1,529 | -€467 | -23.4% |
| Tangible fixed assets | 22/27 | €1,996 | €1,529 | -€467 | -23.4% |
| Plant, machinery and equipment | 23 | €954 | €716 | -€239 | -25.0% |
| Furniture and vehicles | 24 | €1,042 | €813 | -€229 | -21.9% |
| Current assets | 29/58 | €4,647 | €485 | -€4,162 | -89.6% |
| Amounts receivable within one year | 40/41 | €1,670 | €286 | -€1,384 | -82.9% |
| Trade receivables | 40 | €1,377 | €0 | -€1,377 | -100.0% |
| Other amounts receivable | 41 | €294 | €286 | -€7 | -2.5% |
| Cash at bank and in hand | 54/58 | €2,977 | €198 | -€2,778 | -93.3% |
| Total equity and liabilities | 10/49 | €6,643 | €2,014 | -€4,630 | -69.7% |
| Equity | 10/15 | -€22,926 | -€27,722 | -€4,795 | -20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,001 | €14,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €366 | €366 | = | 0.0% |
| Reserves not available under the articles | 1311 | €366 | €366 | = | 0.0% |
| Distributable reserves | 133 | €13,636 | €13,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,128 | -€47,923 | -€4,795 | -11.1% |
| Amounts payable | 17/49 | €29,570 | €29,735 | +€166 | +0.6% |
| Amounts payable within one year | 42/48 | €28,570 | €28,735 | +€166 | +0.6% |
| Trade debts | 44 | €6,314 | €5,338 | -€976 | -15.5% |
| Suppliers | 440/4 | €6,314 | €5,338 | -€976 | -15.5% |
| Other amounts payable | 47/48 | €22,255 | €23,398 | +€1,142 | +5.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,151 | €467 | -€684 | -59.4% |
| Other operating charges | 640/8 | €566 | €387 | -€179 | -31.6% |
| Gross operating margin | 9900 | -€2,524 | -€3,812 | -€1,288 | -51.0% |
| Operating profit (loss) | 9901 | -€4,241 | -€4,667 | -€425 | -10.0% |
| Financial charges | 65/66B | €129 | €129 | -€0 | -0.2% |
| Recurring financial charges | 65 | €128 | €129 | +€0 | +0.1% |
| Non-recurring financial charges | 66B | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,370 | -€4,795 | -€425 | -9.7% |
| Profit (loss) for the period | 9904 | -€4,370 | -€4,795 | -€425 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,370 | -€4,795 | -€425 | -9.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.