JVP 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.
JVP Consulting
Largest movements
- Cash -€8,838
down €8,838 (-8.4%), from €105,043 to €96,205
mainly Contributions, distributions and other (-€139,258) and Deferred charges and accrued income (-€6,453)
- Deferred charges and accrued income +€6,453
up €6,453 (+403%), from €1,600 to €8,053
- Receivables within one year +€5,030
up €5,030 (+27.0%), from €18,605 to €23,635
of which Trade receivables: +€4,422
- Tangible fixed assets -€2,938
down €2,938 (-18.2%), from €16,175 to €13,236
of which Furniture and vehicles: -€2,781
- Other debts +€89,846
new in 2025: €89,846
- Profit (loss) carried forward -€87,594
down €87,594 (-83.2%), from €105,242 to €17,647
- Current portion of long-term debt -€3,508
down €3,508 (-56.9%), from €6,168 to €2,660
- Trade debts +€2,666
up €2,666 (+110%), from €2,426 to €5,093
- Debts after one year -€2,660
down €2,660 (-100%), from €2,660 to €0
- Gross operating margin +€12,454
up €12,454 (+20.1%), from €61,918 to €74,372
- Taxes +€2,568
up €2,568 (+20.3%), from €12,643 to €15,211
- Other operating charges -€883
down €883 (-40.9%), from €2,161 to €1,278
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 | €141,423 | €141,129 | -€294 | -0.2% |
| Fixed assets | 21/28 | €16,175 | €13,236 | -€2,938 | -18.2% |
| Tangible fixed assets | 22/27 | €16,175 | €13,236 | -€2,938 | -18.2% |
| Plant, machinery and equipment | 23 | €1,102 | €944 | -€158 | -14.3% |
| Furniture and vehicles | 24 | €15,073 | €12,292 | -€2,781 | -18.4% |
| Current assets | 29/58 | €125,248 | €127,893 | +€2,645 | +2.1% |
| Amounts receivable within one year | 40/41 | €18,605 | €23,635 | +€5,030 | +27.0% |
| Trade receivables | 40 | €16,036 | €20,457 | +€4,422 | +27.6% |
| Other amounts receivable | 41 | €2,570 | €3,177 | +€608 | +23.7% |
| Cash at bank and in hand | 54/58 | €105,043 | €96,205 | -€8,838 | -8.4% |
| Deferred charges and accrued income | 490/1 | €1,600 | €8,053 | +€6,453 | +403% |
| Total equity and liabilities | 10/49 | €141,423 | €141,129 | -€294 | -0.2% |
| Equity | 10/15 | €126,696 | €39,101 | -€87,594 | -69.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,854 | €2,854 | = | 0.0% |
| Distributable reserves | 133 | €2,854 | €2,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,242 | €17,647 | -€87,594 | -83.2% |
| Amounts payable | 17/49 | €14,727 | €102,028 | +€87,301 | +593% |
| Amounts payable after more than one year | 17 | €2,660 | €0 | -€2,660 | -100% |
| Financial debts | 170/4 | €2,660 | €0 | -€2,660 | -100% |
| Amounts payable within one year | 42/48 | €12,068 | €102,028 | +€89,960 | +745% |
| Current portion of amounts payable after more than one year | 42 | €6,168 | €2,660 | -€3,508 | -56.9% |
| Trade debts | 44 | €2,426 | €5,093 | +€2,666 | +110% |
| Suppliers | 440/4 | €2,426 | €5,093 | +€2,666 | +110% |
| Taxes, remuneration and social security | 45 | €3,474 | €4,429 | +€956 | +27.5% |
| Taxes | 450/3 | €3,474 | €4,429 | +€956 | +27.5% |
| Other amounts payable | 47/48 | - | €89,846 | +€89,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,076 | €5,725 | -€351 | -5.8% |
| Other operating charges | 640/8 | €2,161 | €1,278 | -€883 | -40.9% |
| Gross operating margin | 9900 | €61,918 | €74,372 | +€12,454 | +20.1% |
| Operating profit (loss) | 9901 | €53,681 | €67,369 | +€13,688 | +25.5% |
| Financial income | 75/76B | €80 | €1 | -€79 | -99.0% |
| Recurring financial income | 75 | €80 | €1 | -€79 | -99.0% |
| Financial charges | 65/66B | €858 | €495 | -€362 | -42.2% |
| Recurring financial charges | 65 | €858 | €495 | -€362 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €52,903 | €66,875 | +€13,972 | +26.4% |
| Income taxes | 67/77 | €12,643 | €15,211 | +€2,568 | +20.3% |
| Profit (loss) for the period | 9904 | €40,260 | €51,664 | +€11,404 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,260 | €51,664 | +€11,404 | +28.3% |
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 24 October 2026 via checked.be.