GJD 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.
GJD Consulting
Largest movements
- Cash +€16,725
up €16,725 (+169%), from €9,894 to €26,619
mainly Depreciation (+€19,549) and Net result for the year (+€5,851)
- Tangible fixed assets -€15,904
down €15,904 (-19.3%), from €82,453 to €66,549
of which Furniture and vehicles: -€17,933
- Receivables within one year -€5,426
no longer reported in 2025 (was €5,426)
- Debts after one year -€15,806
down €15,806 (-27.2%), from €58,162 to €42,356
- Reserves +€5,851
up €5,851 (+32.8%), from €17,853 to €23,703
- Other debts +€3,498
new in 2025: €3,498
- Tax, wage and social debts +€1,012
up €1,012 (+18.2%), from €5,564 to €6,576
- Gross operating margin +€9,830
up €9,830 (+46.7%), from €21,071 to €30,901
- Depreciation +€8,464
up €8,464 (+76.4%), from €11,085 to €19,549
- Taxes -€1,694
down €1,694 (-47.7%), from €3,551 to €1,858
- Financial charges +€1,062
up €1,062 (+67.3%), from €1,578 to €2,639
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 | €97,773 | €93,168 | -€4,605 | -4.7% |
| Fixed assets | 21/28 | €82,453 | €66,549 | -€15,904 | -19.3% |
| Tangible fixed assets | 22/27 | €82,453 | €66,549 | -€15,904 | -19.3% |
| Plant, machinery and equipment | 23 | €3,249 | €5,278 | +€2,029 | +62.5% |
| Furniture and vehicles | 24 | €79,204 | €61,271 | -€17,933 | -22.6% |
| Current assets | 29/58 | €15,320 | €26,619 | +€11,299 | +73.8% |
| Amounts receivable within one year | 40/41 | €5,426 | - | -€5,426 | |
| Trade receivables | 40 | €5,426 | - | -€5,426 | |
| Cash at bank and in hand | 54/58 | €9,894 | €26,619 | +€16,725 | +169% |
| Total equity and liabilities | 10/49 | €97,773 | €93,168 | -€4,605 | -4.7% |
| Equity | 10/15 | €18,853 | €24,703 | +€5,851 | +31.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,853 | €23,703 | +€5,851 | +32.8% |
| Distributable reserves | 133 | €17,853 | €23,703 | +€5,851 | +32.8% |
| Amounts payable | 17/49 | €78,920 | €68,465 | -€10,455 | -13.2% |
| Amounts payable after more than one year | 17 | €58,162 | €42,356 | -€15,806 | -27.2% |
| Financial debts | 170/4 | €58,162 | €42,356 | -€15,806 | -27.2% |
| Amounts payable within one year | 42/48 | €20,758 | €25,941 | +€5,183 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €15,194 | €15,806 | +€612 | +4.0% |
| Trade debts | 44 | - | €60 | +€60 | |
| Suppliers | 440/4 | - | €60 | +€60 | |
| Taxes, remuneration and social security | 45 | €5,564 | €6,576 | +€1,012 | +18.2% |
| Taxes | 450/3 | €5,564 | €6,576 | +€1,012 | +18.2% |
| Other amounts payable | 47/48 | - | €3,498 | +€3,498 | |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,085 | €19,549 | +€8,464 | +76.4% |
| Other operating charges | 640/8 | €968 | €1,005 | +€37 | +3.8% |
| Gross operating margin | 9900 | €21,071 | €30,901 | +€9,830 | +46.7% |
| Operating profit (loss) | 9901 | €9,018 | €10,347 | +€1,329 | +14.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,578 | €2,639 | +€1,062 | +67.3% |
| Recurring financial charges | 65 | €1,578 | €2,639 | +€1,062 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | €7,440 | €7,708 | +€268 | +3.6% |
| Income taxes | 67/77 | €3,551 | €1,858 | -€1,694 | -47.7% |
| Profit (loss) for the period | 9904 | €3,889 | €5,851 | +€1,962 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,889 | €5,851 | +€1,962 | +50.4% |
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 29 October 2026 via checked.be.