JVV 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.
JVV CONSULTING
Largest movements
- Receivables within one year -€9,717
down €9,717 (-37.9%), from €25,634 to €15,917
of which Trade receivables: -€12,005
- Cash -€5,865
down €5,865 (-100%), from €5,865 to €0
mainly Net result for the year (-€11,404) and Investment in fixed assets (net) (-€4,637)
- Tangible fixed assets +€640
up €640 (+6.3%), from €10,090 to €10,730
of which Plant, machinery and equipment: +€2,190
- Profit (loss) carried forward -€11,404
down €11,404 (-57.7%), from €19,760 to €8,356
- Short-term financial debts +€3,420
new in 2025: €3,420
- Trade debts -€2,378
down €2,378 (-54.1%), from €4,398 to €2,019
- Debts after one year -€1,972
down €1,972 (-74.1%), from €2,661 to €688
- Tax, wage and social debts -€1,682
down €1,682 (-24.4%), from €6,891 to €5,208
of which Taxes: -€1,682
- Gross operating margin -€31,680
down €31,680, from €26,321 to -€5,359
- Taxes -€3,708
down €3,708 (-95.3%), from €3,890 to €183
- Depreciation +€1,520
up €1,520 (+61.3%), from €2,477 to €3,997
- Other operating charges -€284
down €284 (-29.8%), from €953 to €669
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 | €43,256 | €28,086 | -€15,170 | -35.1% |
| Fixed assets | 21/28 | €10,090 | €10,730 | +€640 | +6.3% |
| Tangible fixed assets | 22/27 | €10,090 | €10,730 | +€640 | +6.3% |
| Plant, machinery and equipment | 23 | €3,449 | €5,639 | +€2,190 | +63.5% |
| Furniture and vehicles | 24 | €6,641 | €5,091 | -€1,550 | -23.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €33,166 | €17,356 | -€15,810 | -47.7% |
| Amounts receivable within one year | 40/41 | €25,634 | €15,917 | -€9,717 | -37.9% |
| Trade receivables | 40 | €24,105 | €12,100 | -€12,005 | -49.8% |
| Other amounts receivable | 41 | €1,529 | €3,817 | +€2,288 | +150% |
| Cash at bank and in hand | 54/58 | €5,865 | €0 | -€5,865 | -100% |
| Deferred charges and accrued income | 490/1 | €1,667 | €1,439 | -€228 | -13.7% |
| Total equity and liabilities | 10/49 | €43,256 | €28,086 | -€15,170 | -35.1% |
| Equity | 10/15 | €26,110 | €14,706 | -€11,404 | -43.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €0 | -€150 | -100% |
| Reserves not available under the articles | 1311 | €150 | €0 | -€150 | -100% |
| Distributable reserves | 133 | - | €150 | +€150 | |
| Profit (loss) carried forward | 14 | €19,760 | €8,356 | -€11,404 | -57.7% |
| Amounts payable | 17/49 | €17,146 | €13,381 | -€3,766 | -22.0% |
| Amounts payable after more than one year | 17 | €2,661 | €688 | -€1,972 | -74.1% |
| Financial debts | 170/4 | €2,661 | €688 | -€1,972 | -74.1% |
| Amounts payable within one year | 42/48 | €14,486 | €12,692 | -€1,793 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €3,197 | €1,972 | -€1,225 | -38.3% |
| Financial debts | 43 | - | €3,420 | +€3,420 | |
| Credit institutions | 430/8 | - | €3,420 | +€3,420 | |
| Trade debts | 44 | €4,398 | €2,019 | -€2,378 | -54.1% |
| Suppliers | 440/4 | €4,398 | €2,019 | -€2,378 | -54.1% |
| Taxes, remuneration and social security | 45 | €6,891 | €5,208 | -€1,682 | -24.4% |
| Taxes | 450/3 | €3,991 | €2,308 | -€1,682 | -42.2% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €72 | +€72 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €5,657 | €957 | -€4,700 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,477 | €3,997 | +€1,520 | +61.3% |
| Other operating charges | 640/8 | €953 | €669 | -€284 | -29.8% |
| Non-recurring operating charges | 66A | €5,926 | €107 | -€5,820 | -98.2% |
| Gross operating margin | 9900 | €26,321 | -€5,359 | -€31,680 | |
| Operating profit (loss) | 9901 | €16,964 | -€10,132 | -€27,095 | |
| Financial income | 75/76B | €15 | €85 | +€70 | +464% |
| Recurring financial income | 75 | €15 | €85 | +€70 | +464% |
| Financial charges | 65/66B | €1,396 | €1,174 | -€223 | -15.9% |
| Recurring financial charges | 65 | €1,396 | €1,174 | -€223 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €15,582 | -€11,221 | -€26,803 | |
| Income taxes | 67/77 | €3,890 | €183 | -€3,708 | -95.3% |
| Profit (loss) for the period | 9904 | €11,692 | -€11,404 | -€23,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,692 | -€11,404 | -€23,096 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.