JVZB 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.
JVZB Consult
Largest movements
- Receivables after one year -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Intangible fixed assets -€10,000
down €10,000 (-69.5%), from €14,384 to €4,384
- Receivables within one year -€6,064
down €6,064 (-25.9%), from €23,432 to €17,369
of which Trade receivables: -€4,398
- Tax, wage and social debts -€36,108
down €36,108 (-78.6%), from €45,921 to €9,813
of which Taxes: -€38,358
- Short-term financial debts +€11,582
up €11,582 (+183%), from €6,319 to €17,902
- Reserves -€7,874
down €7,874 (-18.1%), from €43,443 to €35,568
- Debts after one year -€2,902
no longer reported in 2025 (was €2,902)
- Gross operating margin -€7,700
down €7,700 (-34.9%), from €22,070 to €14,370
- Taxes -€1,536
down €1,536 (-37.4%), from €4,111 to €2,575
- Financial charges -€1,503
down €1,503 (-78.2%), from €1,923 to €420
- Other operating charges -€1,474
down €1,474 (-16.5%), from €8,928 to €7,454
- Depreciation +€1,116
up €1,116 (+8.9%), from €12,561 to €13,677
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 | €104,715 | €68,947 | -€35,768 | -34.2% |
| Fixed assets | 21/28 | €19,365 | €9,701 | -€9,664 | -49.9% |
| Intangible fixed assets | 21 | €14,384 | €4,384 | -€10,000 | -69.5% |
| Tangible fixed assets | 22/27 | €4,982 | €5,318 | +€336 | +6.7% |
| Furniture and vehicles | 24 | €4,982 | €5,318 | +€336 | +6.7% |
| Current assets | 29/58 | €85,349 | €59,246 | -€26,103 | -30.6% |
| Amounts receivable after more than one year | 29 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Other amounts receivable | 291 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €23,432 | €17,369 | -€6,064 | -25.9% |
| Trade receivables | 40 | €11,598 | €7,200 | -€4,398 | -37.9% |
| Other amounts receivable | 41 | €11,835 | €10,169 | -€1,665 | -14.1% |
| Cash at bank and in hand | 54/58 | €723 | €625 | -€98 | -13.5% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,252 | +€58 | +4.9% |
| Total equity and liabilities | 10/49 | €104,715 | €68,947 | -€35,768 | -34.2% |
| Equity | 10/15 | €43,943 | €36,068 | -€7,874 | -17.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €43,443 | €35,568 | -€7,874 | -18.1% |
| Distributable reserves | 133 | €43,443 | €35,568 | -€7,874 | -18.1% |
| Amounts payable | 17/49 | €60,772 | €32,879 | -€27,893 | -45.9% |
| Amounts payable after more than one year | 17 | €2,902 | - | -€2,902 | |
| Financial debts | 170/4 | €2,902 | - | -€2,902 | |
| Amounts payable within one year | 42/48 | €57,186 | €32,451 | -€24,736 | -43.3% |
| Financial debts | 43 | €6,319 | €17,902 | +€11,582 | +183% |
| Credit institutions | 430/8 | €6,319 | €17,902 | +€11,582 | +183% |
| Trade debts | 44 | €4,946 | €4,736 | -€210 | -4.2% |
| Suppliers | 440/4 | €4,946 | €4,736 | -€210 | -4.2% |
| Taxes, remuneration and social security | 45 | €45,921 | €9,813 | -€36,108 | -78.6% |
| Taxes | 450/3 | €45,921 | €7,563 | -€38,358 | -83.5% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Accrued charges and deferred income | 492/3 | €684 | €428 | -€256 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,561 | €13,677 | +€1,116 | +8.9% |
| Other operating charges | 640/8 | €8,928 | €7,454 | -€1,474 | -16.5% |
| Gross operating margin | 9900 | €22,070 | €14,370 | -€7,700 | -34.9% |
| Operating profit (loss) | 9901 | €581 | -€6,762 | -€7,343 | |
| Financial income | 75/76B | €2,175 | €1,882 | -€293 | -13.5% |
| Recurring financial income | 75 | €2,175 | €1,882 | -€293 | -13.5% |
| Financial charges | 65/66B | €1,923 | €420 | -€1,503 | -78.2% |
| Recurring financial charges | 65 | €1,923 | €420 | -€1,503 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €833 | -€5,300 | -€6,133 | |
| Income taxes | 67/77 | €4,111 | €2,575 | -€1,536 | -37.4% |
| Profit (loss) for the period | 9904 | -€3,277 | -€7,874 | -€4,597 | -140% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,277 | -€7,874 | -€4,597 | -140% |
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 24 October 2026 via checked.be.