JvM 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.
JvM Consultancy
Largest movements
- Receivables within one year +€5,399
up €5,399 (+33.7%), from €16,021 to €21,420
of which Other amounts receivable: +€6,943
- Cash -€4,952
down €4,952 (-16.5%), from €30,029 to €25,077
mainly Other debts (-€19,848) and Receivables within one year (-€5,399)
- Deferred charges and accrued income -€4,773
down €4,773 (-56.7%), from €8,412 to €3,639
- Tangible fixed assets +€681
up €681 (+6.7%), from €10,191 to €10,872
of which Other tangible fixed assets: +€1,063
- Other debts -€19,848
down €19,848 (-100%), from €19,848 to €0
- Trade debts +€17,418
up €17,418 (+1,187%), from €1,468 to €18,886
- Reserves -€4,367
down €4,367 (-13.5%), from €32,395 to €28,028
- Tax, wage and social debts +€3,401
up €3,401 (+41.5%), from €8,193 to €11,594
of which Taxes: +€3,401
- Gross operating margin -€26,367
down €26,367 (-84.7%), from €31,119 to €4,752
- Taxes -€6,897
down €6,897 (-95.3%), from €7,233 to €336
- Other operating charges +€4,831
up €4,831 (+698%), from €692 to €5,523
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 | €64,653 | €61,008 | -€3,646 | -5.6% |
| Fixed assets | 21/28 | €10,191 | €10,872 | +€681 | +6.7% |
| Tangible fixed assets | 22/27 | €10,191 | €10,872 | +€681 | +6.7% |
| Furniture and vehicles | 24 | €1,650 | €1,268 | -€382 | -23.2% |
| Other tangible fixed assets | 26 | €8,541 | €9,604 | +€1,063 | +12.4% |
| Current assets | 29/58 | €54,462 | €50,136 | -€4,327 | -7.9% |
| Amounts receivable within one year | 40/41 | €16,021 | €21,420 | +€5,399 | +33.7% |
| Trade receivables | 40 | €11,874 | €10,330 | -€1,544 | -13.0% |
| Other amounts receivable | 41 | €4,147 | €11,090 | +€6,943 | +167% |
| Cash at bank and in hand | 54/58 | €30,029 | €25,077 | -€4,952 | -16.5% |
| Deferred charges and accrued income | 490/1 | €8,412 | €3,639 | -€4,773 | -56.7% |
| Total equity and liabilities | 10/49 | €64,653 | €61,008 | -€3,646 | -5.6% |
| Equity | 10/15 | €34,895 | €30,528 | -€4,367 | -12.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,395 | €28,028 | -€4,367 | -13.5% |
| Distributable reserves | 133 | €32,395 | €28,028 | -€4,367 | -13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,758 | €30,480 | +€722 | +2.4% |
| Amounts payable within one year | 42/48 | €29,508 | €30,480 | +€972 | +3.3% |
| Trade debts | 44 | €1,468 | €18,886 | +€17,418 | +1,187% |
| Suppliers | 440/4 | €1,468 | €18,886 | +€17,418 | +1,187% |
| Taxes, remuneration and social security | 45 | €8,193 | €11,594 | +€3,401 | +41.5% |
| Taxes | 450/3 | €6,193 | €9,594 | +€3,401 | +54.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €19,848 | €0 | -€19,848 | -100% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,658 | €2,590 | -€68 | -2.5% |
| Other operating charges | 640/8 | €692 | €5,523 | +€4,831 | +698% |
| Gross operating margin | 9900 | €31,119 | €4,752 | -€26,367 | -84.7% |
| Operating profit (loss) | 9901 | €27,770 | -€3,361 | -€31,130 | |
| Financial income | 75/76B | €121 | €141 | +€19 | +16.0% |
| Recurring financial income | 75 | €121 | €141 | +€19 | +16.0% |
| Financial charges | 65/66B | €810 | €811 | +€0 | +0.1% |
| Recurring financial charges | 65 | €810 | €811 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €27,081 | -€4,031 | -€31,112 | |
| Income taxes | 67/77 | €7,233 | €336 | -€6,897 | -95.3% |
| Profit (loss) for the period | 9904 | €19,848 | -€4,367 | -€24,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,848 | -€4,367 | -€24,215 |
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 27 October 2026 via checked.be.