JVLCONSULTANCY: 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.
JVLCONSULTANCY
Largest movements
- Receivables within one year +€124,705
up €124,705 (+462%), from €26,998 to €151,703
of which Other amounts receivable: +€120,459
- Tangible fixed assets +€105,891
up €105,891 (+333%), from €31,812 to €137,703
of which Leasing and similar rights: +€121,138
- Receivables after one year -€80,000
down €80,000 (-66.7%), from €120,000 to €40,000
- Cash -€31,880
down €31,880 (-45.1%), from €70,641 to €38,761
mainly Investment in fixed assets (net) (-€142,547) and Receivables within one year (-€124,705)
- Debts after one year +€82,577
new in 2025: €82,577
- Reserves +€68,720
up €68,720 (+44.1%), from €155,682 to €224,402
- Other debts -€31,455
no longer reported in 2025 (was €31,455)
- Tax, wage and social debts -€13,668
down €13,668 (-39.8%), from €34,351 to €20,683
- Current portion of long-term debt +€7,848
up €7,848 (+62.0%), from €12,648 to €20,496
- Depreciation +€10,306
up €10,306 (+40.8%), from €25,245 to €35,551
- Financial income +€4,716
up €4,716 (+139%), from €3,396 to €8,112
- Gross operating margin +€3,012
up €3,012 (+2.4%), from €125,043 to €128,055
- Financial charges +€1,534
up €1,534 (+288%), from €533 to €2,067
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 | €253,402 | €373,546 | +€120,144 | +47.4% |
| Formation expenses | 20 | - | €1,105 | +€1,105 | |
| Fixed assets | 21/28 | €31,812 | €137,703 | +€105,891 | +333% |
| Tangible fixed assets | 22/27 | €31,812 | €137,703 | +€105,891 | +333% |
| Plant, machinery and equipment | 23 | €16,250 | €14,493 | -€1,757 | -10.8% |
| Furniture and vehicles | 24 | €15,562 | €2,072 | -€13,490 | -86.7% |
| Leasing and similar rights | 25 | - | €121,138 | +€121,138 | |
| Current assets | 29/58 | €221,590 | €234,738 | +€13,148 | +5.9% |
| Amounts receivable after more than one year | 29 | €120,000 | €40,000 | -€80,000 | -66.7% |
| Other amounts receivable | 291 | €120,000 | €40,000 | -€80,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €26,998 | €151,703 | +€124,705 | +462% |
| Trade receivables | 40 | €26,998 | €31,244 | +€4,246 | +15.7% |
| Other amounts receivable | 41 | - | €120,459 | +€120,459 | |
| Cash at bank and in hand | 54/58 | €70,641 | €38,761 | -€31,880 | -45.1% |
| Deferred charges and accrued income | 490/1 | €3,951 | €4,274 | +€323 | +8.2% |
| Total equity and liabilities | 10/49 | €253,402 | €373,546 | +€120,144 | +47.4% |
| Equity | 10/15 | €174,839 | €243,559 | +€68,720 | +39.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,682 | €224,402 | +€68,720 | +44.1% |
| Distributable reserves | 133 | €155,682 | €224,402 | +€68,720 | +44.1% |
| Profit (loss) carried forward | 14 | €557 | €557 | = | 0.0% |
| Amounts payable | 17/49 | €78,563 | €129,987 | +€51,424 | +65.5% |
| Amounts payable after more than one year | 17 | - | €82,577 | +€82,577 | |
| Financial debts | 170/4 | - | €82,577 | +€82,577 | |
| Amounts payable within one year | 42/48 | €78,563 | €47,410 | -€31,153 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €12,648 | €20,496 | +€7,848 | +62.0% |
| Trade debts | 44 | €109 | €6,231 | +€6,122 | +5,617% |
| Suppliers | 440/4 | €109 | €6,231 | +€6,122 | +5,617% |
| Taxes, remuneration and social security | 45 | €34,351 | €20,683 | -€13,668 | -39.8% |
| Taxes | 450/3 | €34,351 | €20,683 | -€13,668 | -39.8% |
| Other amounts payable | 47/48 | €31,455 | - | -€31,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,245 | €35,551 | +€10,306 | +40.8% |
| Other operating charges | 640/8 | €111 | €634 | +€523 | +471% |
| Gross operating margin | 9900 | €125,043 | €128,055 | +€3,012 | +2.4% |
| Operating profit (loss) | 9901 | €99,687 | €91,870 | -€7,817 | -7.8% |
| Financial income | 75/76B | €3,396 | €8,112 | +€4,716 | +139% |
| Recurring financial income | 75 | €3,396 | €8,112 | +€4,716 | +139% |
| Financial charges | 65/66B | €533 | €2,067 | +€1,534 | +288% |
| Recurring financial charges | 65 | €533 | €2,067 | +€1,534 | +288% |
| Profit (loss) for the period before taxes | 9903 | €102,550 | €97,915 | -€4,635 | -4.5% |
| Income taxes | 67/77 | €29,197 | €29,195 | -€2 | 0.0% |
| Profit (loss) for the period | 9904 | €73,353 | €68,720 | -€4,633 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,353 | €68,720 | -€4,633 | -6.3% |
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 18 October 2026 via checked.be.