JVP Consult: 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.
JVP Consult
Largest movements
- Receivables within one year -€31,458
down €31,458 (-72.0%), from €43,670 to €12,212
of which Trade receivables: -€32,067
- Cash -€18,358
down €18,358 (-83.8%), from €21,910 to €3,552
mainly Net result for the year (-€35,595) and Tax, wage and social debts (-€13,650)
- Profit (loss) carried forward -€35,595
new in 2025: -€35,595
- Tax, wage and social debts -€13,650
down €13,650 (-83.5%), from €16,344 to €2,694
- Trade debts -€3,206
down €3,206 (-49.4%), from €6,489 to €3,282
- Other debts +€2,228
new in 2025: €2,228
- Gross operating margin -€68,663
down €68,663, from €35,273 to -€33,390
- Taxes -€7,920
no longer reported in 2025 (was €7,920)
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 | €68,386 | €18,163 | -€50,223 | -73.4% |
| Fixed assets | 21/28 | €2,806 | €2,399 | -€407 | -14.5% |
| Tangible fixed assets | 22/27 | €2,806 | €2,399 | -€407 | -14.5% |
| Plant, machinery and equipment | 23 | €2,806 | €2,399 | -€407 | -14.5% |
| Current assets | 29/58 | €65,580 | €15,765 | -€49,816 | -76.0% |
| Amounts receivable within one year | 40/41 | €43,670 | €12,212 | -€31,458 | -72.0% |
| Trade receivables | 40 | €43,670 | €11,603 | -€32,067 | -73.4% |
| Other amounts receivable | 41 | - | €609 | +€609 | |
| Cash at bank and in hand | 54/58 | €21,910 | €3,552 | -€18,358 | -83.8% |
| Total equity and liabilities | 10/49 | €68,386 | €18,163 | -€50,223 | -73.4% |
| Equity | 10/15 | €45,553 | €9,959 | -€35,595 | -78.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,553 | €43,553 | = | 0.0% |
| Distributable reserves | 133 | €43,553 | €43,553 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€35,595 | -€35,595 | |
| Amounts payable | 17/49 | €22,833 | €8,205 | -€14,628 | -64.1% |
| Amounts payable within one year | 42/48 | €22,833 | €8,205 | -€14,628 | -64.1% |
| Trade debts | 44 | €6,489 | €3,282 | -€3,206 | -49.4% |
| Suppliers | 440/4 | €6,489 | €3,282 | -€3,206 | -49.4% |
| Taxes, remuneration and social security | 45 | €16,344 | €2,694 | -€13,650 | -83.5% |
| Taxes | 450/3 | €16,344 | €2,694 | -€13,650 | -83.5% |
| Other amounts payable | 47/48 | - | €2,228 | +€2,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €1,712 | +€161 | +10.4% |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | €35,273 | -€33,390 | -€68,663 | |
| Operating profit (loss) | 9901 | €33,582 | -€35,102 | -€68,684 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.1% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.1% |
| Financial charges | 65/66B | €221 | €493 | +€272 | +123% |
| Recurring financial charges | 65 | €221 | €493 | +€272 | +123% |
| Profit (loss) for the period before taxes | 9903 | €33,381 | -€35,595 | -€68,975 | |
| Income taxes | 67/77 | €7,920 | - | -€7,920 | |
| Profit (loss) for the period | 9904 | €25,460 | -€35,595 | -€61,055 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,460 | -€35,595 | -€61,055 |
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 23 October 2026 via checked.be.