JVR Consultancy: what changed
Two fiscal 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.
JVR Consultancy
Largest movements
- Cash +€14,852
up €14,852 (+57.6%), from €25,783 to €40,635
mainly Net result for the year (+€20,250) and Receivables within one year (+€6,540)
- Receivables within one year -€6,540
down €6,540 (-59.6%), from €10,980 to €4,440
- Tangible fixed assets -€5,331
down €5,331 (-26.6%), from €20,021 to €14,690
of which Furniture and vehicles: -€4,502
- Reserves +€19,391
up €19,391 (+110.4%), from €17,572 to €36,963
- Trade debts -€9,977
down €9,977 (-99.7%), from €10,004 to €27
- Debts after one year -€2,723
no longer reported in 2024 (was €2,723)
- Current portion of long-term debt -€2,593
down €2,593 (-48.8%), from €5,316 to €2,723
- Tax, wage and social debts -€1,713
down €1,713 (-13.2%), from €13,004 to €11,291
of which Remuneration and social security: -€2,546
- Gross operating margin +€12,495
up €12,495 (+60.1%), from €20,802 to €33,297
- Taxes +€2,378
up €2,378 (+63.0%), from €3,775 to €6,153
- Depreciation +€1,175
up €1,175 (+26.2%), from €4,489 to €5,664
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,030 | €60,450 | +€3,420 | +6.0% |
| Fixed assets | 21/28 | €20,021 | €14,690 | -€5,331 | -26.6% |
| Tangible fixed assets | 22/27 | €20,021 | €14,690 | -€5,331 | -26.6% |
| Furniture and vehicles | 24 | €11,751 | €7,249 | -€4,502 | -38.3% |
| Other tangible fixed assets | 26 | €8,270 | €7,441 | -€829 | -10.0% |
| Current assets | 29/58 | €37,009 | €45,760 | +€8,751 | +23.6% |
| Amounts receivable within one year | 40/41 | €10,980 | €4,440 | -€6,540 | -59.6% |
| Trade receivables | 40 | €10,980 | €4,440 | -€6,540 | -59.6% |
| Cash at bank and in hand | 54/58 | €25,783 | €40,635 | +€14,852 | +57.6% |
| Deferred charges and accrued income | 490/1 | €246 | €685 | +€439 | +178.0% |
| Total equity and liabilities | 10/49 | €57,030 | €60,450 | +€3,420 | +6.0% |
| Equity | 10/15 | €20,072 | €39,463 | +€19,391 | +96.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,572 | €36,963 | +€19,391 | +110.4% |
| Distributable reserves | 133 | €17,572 | €36,963 | +€19,391 | +110.4% |
| Amounts payable | 17/49 | €36,958 | €20,987 | -€15,971 | -43.2% |
| Amounts payable after more than one year | 17 | €2,723 | - | -€2,723 | |
| Financial debts | 170/4 | €2,723 | - | -€2,723 | |
| Amounts payable within one year | 42/48 | €34,113 | €20,675 | -€13,438 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €5,316 | €2,723 | -€2,593 | -48.8% |
| Trade debts | 44 | €10,004 | €27 | -€9,977 | -99.7% |
| Suppliers | 440/4 | €10,004 | €27 | -€9,977 | -99.7% |
| Taxes, remuneration and social security | 45 | €13,004 | €11,291 | -€1,713 | -13.2% |
| Taxes | 450/3 | €10,458 | €11,291 | +€833 | +8.0% |
| Remuneration and social security | 454/9 | €2,546 | - | -€2,546 | |
| Other amounts payable | 47/48 | €5,788 | €6,634 | +€846 | +14.6% |
| Accrued charges and deferred income | 492/3 | €122 | €312 | +€190 | +154.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,489 | €5,664 | +€1,175 | +26.2% |
| Other operating charges | 640/8 | €423 | €464 | +€41 | +9.7% |
| Gross operating margin | 9900 | €20,802 | €33,297 | +€12,495 | +60.1% |
| Operating profit (loss) | 9901 | €15,891 | €27,169 | +€11,278 | +71.0% |
| Financial charges | 65/66B | €620 | €766 | +€146 | +23.5% |
| Recurring financial charges | 65 | €620 | €766 | +€146 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €15,271 | €26,403 | +€11,132 | +72.9% |
| Income taxes | 67/77 | €3,775 | €6,153 | +€2,378 | +63.0% |
| Profit (loss) for the period | 9904 | €11,496 | €20,250 | +€8,754 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,496 | €20,250 | +€8,754 | +76.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.