JVL 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.
JVL Consulting
Largest movements
- Cash +€49,648
up €49,648 (+54.7%), from €90,743 to €140,391
mainly Net result for the year (+€61,191) and Other debts (+€1,741)
- Receivables within one year +€16,005
up €16,005 (+173%), from €9,244 to €25,250
of which Trade receivables: +€15,594
- Reserves +€61,191
up €61,191 (+73.2%), from €83,619 to €144,811
- Other debts +€1,741
up €1,741 (+35.4%), from €4,917 to €6,658
- Gross operating margin +€29,241
up €29,241 (+52.7%), from €55,446 to €84,688
- Taxes +€10,010
up €10,010 (+88.1%), from €11,358 to €21,368
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 | €100,113 | €165,925 | +€65,812 | +65.7% |
| Current assets | 29/58 | €100,113 | €165,925 | +€65,812 | +65.7% |
| Amounts receivable within one year | 40/41 | €9,244 | €25,250 | +€16,005 | +173% |
| Trade receivables | 40 | €8,555 | €24,149 | +€15,594 | +182% |
| Other amounts receivable | 41 | €690 | €1,101 | +€411 | +59.6% |
| Cash at bank and in hand | 54/58 | €90,743 | €140,391 | +€49,648 | +54.7% |
| Deferred charges and accrued income | 490/1 | €126 | €284 | +€159 | +127% |
| Total equity and liabilities | 10/49 | €100,113 | €165,925 | +€65,812 | +65.7% |
| Equity | 10/15 | €86,119 | €147,311 | +€61,191 | +71.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,619 | €144,811 | +€61,191 | +73.2% |
| Distributable reserves | 133 | €83,619 | €144,811 | +€61,191 | +73.2% |
| Amounts payable | 17/49 | €13,994 | €18,614 | +€4,621 | +33.0% |
| Amounts payable within one year | 42/48 | €13,739 | €18,454 | +€4,716 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €2,709 | €4,048 | +€1,339 | +49.4% |
| Trade debts | 44 | €2,953 | €4,109 | +€1,156 | +39.2% |
| Suppliers | 440/4 | €2,953 | €4,109 | +€1,156 | +39.2% |
| Taxes, remuneration and social security | 45 | €3,160 | €3,639 | +€479 | +15.2% |
| Taxes | 450/3 | €3,160 | €3,639 | +€479 | +15.2% |
| Other amounts payable | 47/48 | €4,917 | €6,658 | +€1,741 | +35.4% |
| Accrued charges and deferred income | 492/3 | €255 | €160 | -€95 | -37.3% |
| Other operating charges | 640/8 | €858 | €774 | -€84 | -9.8% |
| Gross operating margin | 9900 | €55,446 | €84,688 | +€29,241 | +52.7% |
| Operating profit (loss) | 9901 | €54,588 | €83,913 | +€29,325 | +53.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,851 | €1,354 | -€497 | -26.8% |
| Recurring financial charges | 65 | €1,851 | €1,354 | -€497 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €52,738 | €82,559 | +€29,821 | +56.5% |
| Income taxes | 67/77 | €11,358 | €21,368 | +€10,010 | +88.1% |
| Profit (loss) for the period | 9904 | €41,380 | €61,191 | +€19,811 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,380 | €61,191 | +€19,811 | +47.9% |
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 25 October 2026 via checked.be.