JVR 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.
JVR CONSULTING
Largest movements
- Cash +€24,255
up €24,255 (+92.3%), from €26,273 to €50,528
mainly Net result for the year (+€47,468) and Depreciation (+€15,086)
- Receivables within one year +€15,923
up €15,923 (+112%), from €14,278 to €30,202
of which Trade receivables: +€15,923
- Tangible fixed assets -€15,086
down €15,086 (-24.1%), from €62,614 to €47,529
of which Furniture and vehicles: -€14,674
- Receivables after one year +€5,500
new in 2025: €5,500
- Stocks and contracts -€1,498
down €1,498 (-12.9%), from €11,577 to €10,079
- Reserves +€47,468
up €47,468 (+231%), from €20,532 to €68,000
- Other debts -€21,225
down €21,225 (-98.1%), from €21,632 to €406
- Tax, wage and social debts +€14,454
up €14,454 (+96.3%), from €15,012 to €29,466
- Debts after one year -€12,104
down €12,104 (-27.7%), from €43,753 to €31,648
- Gross operating margin +€36,696
up €36,696 (+88.0%), from €41,692 to €78,388
- Taxes +€6,986
up €6,986 (+110%), from €6,334 to €13,320
- Depreciation +€5,119
up €5,119 (+51.4%), from €9,966 to €15,086
- Other operating charges -€925
down €925 (-75.3%), from €1,228 to €304
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 | €115,243 | €144,688 | +€29,445 | +25.5% |
| Fixed assets | 21/28 | €63,114 | €48,029 | -€15,086 | -23.9% |
| Tangible fixed assets | 22/27 | €62,614 | €47,529 | -€15,086 | -24.1% |
| Plant, machinery and equipment | 23 | €866 | €454 | -€411 | -47.5% |
| Furniture and vehicles | 24 | €61,749 | €47,075 | -€14,674 | -23.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €52,129 | €96,659 | +€44,530 | +85.4% |
| Amounts receivable after more than one year | 29 | - | €5,500 | +€5,500 | |
| Other amounts receivable | 291 | - | €5,500 | +€5,500 | |
| Stocks and contracts in progress | 3 | €11,577 | €10,079 | -€1,498 | -12.9% |
| Stocks | 30/36 | €11,577 | €10,079 | -€1,498 | -12.9% |
| Amounts receivable within one year | 40/41 | €14,278 | €30,202 | +€15,923 | +112% |
| Trade receivables | 40 | €14,278 | €30,202 | +€15,923 | +112% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,273 | €50,528 | +€24,255 | +92.3% |
| Deferred charges and accrued income | 490/1 | - | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €115,243 | €144,688 | +€29,445 | +25.5% |
| Equity | 10/15 | €22,532 | €70,000 | +€47,468 | +211% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,532 | €68,000 | +€47,468 | +231% |
| Distributable reserves | 133 | €20,532 | €68,000 | +€47,468 | +231% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €92,711 | €74,688 | -€18,023 | -19.4% |
| Amounts payable after more than one year | 17 | €43,753 | €31,648 | -€12,104 | -27.7% |
| Financial debts | 170/4 | €43,753 | €31,648 | -€12,104 | -27.7% |
| Amounts payable within one year | 42/48 | €48,959 | €43,040 | -€5,919 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €11,562 | €12,104 | +€542 | +4.7% |
| Trade debts | 44 | €753 | €1,063 | +€310 | +41.1% |
| Suppliers | 440/4 | €753 | €1,063 | +€310 | +41.1% |
| Taxes, remuneration and social security | 45 | €15,012 | €29,466 | +€14,454 | +96.3% |
| Taxes | 450/3 | €15,012 | €29,466 | +€14,454 | +96.3% |
| Other amounts payable | 47/48 | €21,632 | €406 | -€21,225 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,966 | €15,086 | +€5,119 | +51.4% |
| Other operating charges | 640/8 | €1,228 | €304 | -€925 | -75.3% |
| Gross operating margin | 9900 | €41,692 | €78,388 | +€36,696 | +88.0% |
| Operating profit (loss) | 9901 | €30,498 | €62,999 | +€32,501 | +107% |
| Financial income | 75/76B | €31 | €298 | +€267 | +863% |
| Recurring financial income | 75 | €31 | €298 | +€267 | +863% |
| Financial charges | 65/66B | €1,777 | €2,509 | +€732 | +41.2% |
| Recurring financial charges | 65 | €1,777 | €2,509 | +€732 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €28,752 | €60,788 | +€32,036 | +111% |
| Income taxes | 67/77 | €6,334 | €13,320 | +€6,986 | +110% |
| Profit (loss) for the period | 9904 | €22,418 | €47,468 | +€25,050 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €22,418 | €47,468 | +€25,050 | +112% |
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 17 October 2026 via checked.be.