JVS 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.
JVS Consult
Largest movements
- Receivables within one year +€55,431
up €55,431 (+73.3%), from €75,600 to €131,031
of which Trade receivables: +€49,102
- Cash +€29,358
up €29,358 (+49.2%), from €59,684 to €89,042
mainly Accrued charges and deferred income (+€35,588) and Net result for the year (+€29,596)
- Reserves +€39,769
up €39,769 (+342.3%), from €11,618 to €51,387
of which Distributable reserves: +€39,769
- Accrued charges and deferred income +€35,588
new in 2025: €35,588
- Tax, wage and social debts +€11,865
up €11,865 (+15.2%), from €77,944 to €89,809
of which Taxes: +€6,350
- Profit (loss) carried forward -€10,173
down €10,173 (-100.0%), from €10,173 to €0
- Trade debts +€7,740
up €7,740 (+46.3%), from €16,706 to €24,446
- Staff costs -€40,140
down €40,140 (-11.3%), from €354,826 to €314,686
- Gross operating margin -€17,445
down €17,445 (-4.6%), from €377,032 to €359,587
- Taxes +€5,221
up €5,221 (+80.7%), from €6,466 to €11,687
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.
Cash bridge derived
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 | €135,283 | €220,073 | +€84,789 | +62.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €135,283 | €220,073 | +€84,789 | +62.7% |
| Amounts receivable within one year | 40/41 | €75,600 | €131,031 | +€55,431 | +73.3% |
| Trade receivables | 40 | €74,851 | €123,952 | +€49,102 | +65.6% |
| Other amounts receivable | 41 | €749 | €7,079 | +€6,330 | +845.0% |
| Cash at bank and in hand | 54/58 | €59,684 | €89,042 | +€29,358 | +49.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €135,283 | €220,073 | +€84,789 | +62.7% |
| Equity | 10/15 | €40,391 | €69,987 | +€29,596 | +73.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,618 | €51,387 | +€39,769 | +342.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,618 | €51,387 | +€39,769 | +342.3% |
| Profit (loss) carried forward | 14 | €10,173 | €0 | -€10,173 | -100.0% |
| Amounts payable | 17/49 | €94,892 | €150,085 | +€55,193 | +58.2% |
| Amounts payable within one year | 42/48 | €94,892 | €114,497 | +€19,605 | +20.7% |
| Trade debts | 44 | €16,706 | €24,446 | +€7,740 | +46.3% |
| Suppliers | 440/4 | €16,706 | €24,446 | +€7,740 | +46.3% |
| Taxes, remuneration and social security | 45 | €77,944 | €89,809 | +€11,865 | +15.2% |
| Taxes | 450/3 | €22,267 | €28,617 | +€6,350 | +28.5% |
| Remuneration and social security | 454/9 | €55,677 | €61,191 | +€5,514 | +9.9% |
| Other amounts payable | 47/48 | €242 | €242 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €35,588 | +€35,588 | |
| Remuneration, social security and pensions | 62 | €354,826 | €314,686 | -€40,140 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,159 | €0 | -€3,159 | -100.0% |
| Other operating charges | 640/8 | €891 | €525 | -€366 | -41.1% |
| Gross operating margin | 9900 | €377,032 | €359,587 | -€17,445 | -4.6% |
| Operating profit (loss) | 9901 | €18,156 | €44,376 | +€26,220 | +144.4% |
| Financial income | 75/76B | €3 | €449 | +€446 | +13223.4% |
| Recurring financial income | 75 | €3 | €449 | +€446 | +13223.4% |
| Financial charges | 65/66B | €150 | €3,542 | +€3,392 | +2263.9% |
| Recurring financial charges | 65 | €150 | €3,542 | +€3,392 | +2263.9% |
| Profit (loss) for the period before taxes | 9903 | €18,010 | €41,283 | +€23,274 | +129.2% |
| Income taxes | 67/77 | €6,466 | €11,687 | +€5,221 | +80.7% |
| Profit (loss) for the period | 9904 | €11,544 | €29,596 | +€18,053 | +156.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,544 | €29,596 | +€18,053 | +156.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.