JVS CONSULTING SERVICES: 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.
What changed
JVS CONSULTING SERVICES
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€137,383
2024 · €265,147-€127,764
Equity
€3.7m
2024 · €3.5m+€137,383
Cash
€151,920
2024 · €126,753+€25,166
Balance sheet total
€3.7m
2024 · €3.6m+€131,843
Largest movements
Assets
- Current investments +€59,495
up €59,495 (+1.7%), from €3.4m to €3.5m
- Tangible fixed assets +€51,041
new in 2025: €51,041
Equity and liabilities
- Reserves +€137,383
up €137,383 (+3.9%), from €3.5m to €3.7m
of which Distributable reserves: +€137,383
Income statement
- Financial income -€185,821
down €185,821 (-64.6%), from €287,703 to €101,882
- Taxes -€66,065
down €66,065 (-57.6%), from €114,706 to €48,641
- Gross operating margin +€7,829
up €7,829 (+7.8%), from €100,386 to €108,216
- Depreciation +€6,844
up €6,844, from €0 to €6,844
- Financial charges +€6,590
up €6,590 (+608%), from €1,084 to €7,673
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.
Result 2024
€265,147
Gross operating margin
+€7,829
Depreciation
-€6,844
Other operating charges
-€2,615
Other operating items
+€210
Financial income
-€185,821
Financial charges
-€6,590
Taxes
+€66,065
Result 2025
€137,383
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€151,155
Investment
-€124,579
Financing
-€1,410
Cash 2024
€126,753
From operations (derived)
+€151,155
Net result for the year
+€137,383
Depreciation
+€6,844
Receivables within one year
+€10,841
Deferred charges and accrued income
+€218
Trade debts
+€727
Tax, wage and social debts
-€2,390
Other debts
-€2,468
Investment (derived)
-€124,579
Investment in fixed assets (net)
-€65,084
Current investments
-€59,495
Financing
-€1,410
Short-term financial debts
-€1,410
Cash 2025
€151,920
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,559,997 | €3,691,840 | +€131,843 | +3.7% |
| Fixed assets | 21/28 | - | €58,241 | +€58,241 | |
| Intangible fixed assets | 21 | - | €7,199 | +€7,199 | |
| Tangible fixed assets | 22/27 | - | €51,041 | +€51,041 | |
| Furniture and vehicles | 24 | - | €51,041 | +€51,041 | |
| Current assets | 29/58 | €3,559,997 | €3,633,600 | +€73,602 | +2.1% |
| Amounts receivable within one year | 40/41 | €14,857 | €4,016 | -€10,841 | -73.0% |
| Trade receivables | 40 | €13,976 | €0 | -€13,976 | -100% |
| Other amounts receivable | 41 | €881 | €4,016 | +€3,135 | +356% |
| Current investments | 50/53 | €3,417,777 | €3,477,272 | +€59,495 | +1.7% |
| Cash at bank and in hand | 54/58 | €126,753 | €151,920 | +€25,166 | +19.9% |
| Deferred charges and accrued income | 490/1 | €610 | €392 | -€218 | -35.7% |
| Total equity and liabilities | 10/49 | €3,559,997 | €3,691,840 | +€131,843 | +3.7% |
| Equity | 10/15 | €3,536,897 | €3,674,279 | +€137,383 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,530,647 | €3,668,030 | +€137,383 | +3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,528,787 | €3,666,170 | +€137,383 | +3.9% |
| Profit (loss) carried forward | 14 | €50 | €50 | = | 0.0% |
| Amounts payable | 17/49 | €23,101 | €17,561 | -€5,540 | -24.0% |
| Amounts payable within one year | 42/48 | €23,101 | €17,561 | -€5,540 | -24.0% |
| Financial debts | 43 | €1,527 | €117 | -€1,410 | -92.3% |
| Credit institutions | 430/8 | €1,527 | €117 | -€1,410 | -92.3% |
| Trade debts | 44 | €490 | €1,218 | +€727 | +148% |
| Suppliers | 440/4 | €490 | €1,218 | +€727 | +148% |
| Taxes, remuneration and social security | 45 | €13,893 | €11,503 | -€2,390 | -17.2% |
| Taxes | 450/3 | €13,893 | €11,503 | -€2,390 | -17.2% |
| Other amounts payable | 47/48 | €7,191 | €4,723 | -€2,468 | -34.3% |
| Non-recurring operating income | 76A | - | €8,770 | +€8,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €6,844 | +€6,844 | |
| Other operating charges | 640/8 | €6,942 | €9,557 | +€2,615 | +37.7% |
| Non-recurring operating charges | 66A | €210 | €0 | -€210 | -100% |
| Gross operating margin | 9900 | €100,386 | €108,216 | +€7,829 | +7.8% |
| Operating profit (loss) | 9901 | €93,234 | €91,815 | -€1,419 | -1.5% |
| Financial income | 75/76B | €287,703 | €101,882 | -€185,821 | -64.6% |
| Recurring financial income | 75 | €287,703 | €101,882 | -€185,821 | -64.6% |
| Financial charges | 65/66B | €1,084 | €7,673 | +€6,590 | +608% |
| Recurring financial charges | 65 | €1,084 | €7,673 | +€6,590 | +608% |
| Profit (loss) for the period before taxes | 9903 | €379,853 | €186,024 | -€193,829 | -51.0% |
| Income taxes | 67/77 | €114,706 | €48,641 | -€66,065 | -57.6% |
| Profit (loss) for the period | 9904 | €265,147 | €137,383 | -€127,764 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €265,147 | €137,383 | -€127,764 | -48.2% |
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.