JVM 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.
JVM Consulting
Largest movements
- Receivables within one year +€101,282
up €101,282 (+109%), from €92,827 to €194,109
of which Other amounts receivable: +€101,979
- Current investments +€28,500
up €28,500 (+27.9%), from €102,155 to €130,655
- Cash -€16,566
down €16,566 (-17.0%), from €97,608 to €81,042
mainly Contributions, distributions and other (-€594,275) and Receivables within one year (-€101,282)
- Other debts +€594,275
new in 2025: €594,275
- Profit (loss) carried forward -€524,275
no longer reported in 2025 (was €524,275)
- Tax, wage and social debts +€38,471
up €38,471 (+134%), from €28,721 to €67,193
of which Taxes: +€37,568
- Gross operating margin +€37,192
up €37,192 (+27.4%), from €135,503 to €172,695
- Taxes +€21,036
up €21,036 (+139%), from €15,087 to €36,124
- Financial income +€8,614
up €8,614 (+80.2%), from €10,738 to €19,352
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 | €557,088 | €668,871 | +€111,783 | +20.1% |
| Fixed assets | 21/28 | €14,498 | €13,064 | -€1,434 | -9.9% |
| Tangible fixed assets | 22/27 | €14,498 | €13,064 | -€1,434 | -9.9% |
| Plant, machinery and equipment | 23 | €3,995 | €4,264 | +€269 | +6.7% |
| Furniture and vehicles | 24 | €10,503 | €8,800 | -€1,703 | -16.2% |
| Current assets | 29/58 | €542,590 | €655,806 | +€113,216 | +20.9% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,827 | €194,109 | +€101,282 | +109% |
| Trade receivables | 40 | €697 | - | -€697 | |
| Other amounts receivable | 41 | €92,130 | €194,109 | +€101,979 | +111% |
| Current investments | 50/53 | €102,155 | €130,655 | +€28,500 | +27.9% |
| Cash at bank and in hand | 54/58 | €97,608 | €81,042 | -€16,566 | -17.0% |
| Total equity and liabilities | 10/49 | €557,088 | €668,871 | +€111,783 | +20.1% |
| Equity | 10/15 | €527,275 | €7,391 | -€519,884 | -98.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €4,391 | +€4,391 | |
| Distributable reserves | 133 | - | €4,391 | +€4,391 | |
| Profit (loss) carried forward | 14 | €524,275 | - | -€524,275 | |
| Amounts payable | 17/49 | €29,813 | €661,479 | +€631,666 | +2,119% |
| Amounts payable after more than one year | 17 | - | €12 | +€12 | |
| Trade debts | 175 | - | €12 | +€12 | |
| Amounts payable within one year | 42/48 | €29,813 | €661,467 | +€631,654 | +2,119% |
| Trade debts | 44 | €1,092 | - | -€1,092 | |
| Suppliers | 440/4 | €1,092 | - | -€1,092 | |
| Taxes, remuneration and social security | 45 | €28,721 | €67,193 | +€38,471 | +134% |
| Taxes | 450/3 | €20,238 | €57,806 | +€37,568 | +186% |
| Remuneration and social security | 454/9 | €8,484 | €9,387 | +€903 | +10.6% |
| Other amounts payable | 47/48 | - | €594,275 | +€594,275 | |
| Remuneration, social security and pensions | 62 | €74,749 | €74,070 | -€679 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,209 | €5,873 | +€663 | +12.7% |
| Other operating charges | 640/8 | €2,454 | €1,492 | -€963 | -39.2% |
| Gross operating margin | 9900 | €135,503 | €172,695 | +€37,192 | +27.4% |
| Operating profit (loss) | 9901 | €53,091 | €91,260 | +€38,170 | +71.9% |
| Financial income | 75/76B | €10,738 | €19,352 | +€8,614 | +80.2% |
| Recurring financial income | 75 | €10,738 | €19,352 | +€8,614 | +80.2% |
| Financial charges | 65/66B | €83 | €98 | +€15 | +18.1% |
| Recurring financial charges | 65 | €83 | €98 | +€15 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €63,746 | €110,515 | +€46,769 | +73.4% |
| Income taxes | 67/77 | €15,087 | €36,124 | +€21,036 | +139% |
| Profit (loss) for the period | 9904 | €48,659 | €74,391 | +€25,733 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,659 | €74,391 | +€25,733 | +52.9% |
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 15 October 2026 via checked.be.