J.D. 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.
J.D. CONSULT
Largest movements
- Tangible fixed assets -€28,223
down €28,223 (-1.7%), from €1.7m to €1.6m
of which Land and buildings: -€38,443
- Debts after one year -€96,970
down €96,970 (-14.8%), from €654,545 to €557,576
- Other debts +€72,710
up €72,710 (+8.7%), from €833,724 to €906,434
- Profit (loss) carried forward +€27,772
up €27,772 (+12.5%), from -€221,660 to -€193,889
- Gross operating margin +€44,036
up €44,036 (+72.8%), from €60,490 to €104,527
- Financial charges -€10,282
down €10,282 (-26.1%), from €39,462 to €29,180
- Depreciation +€1,532
up €1,532 (+3.9%), from €39,561 to €41,094
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 | €1,678,122 | €1,679,284 | +€1,161 | +0.1% |
| Fixed assets | 21/28 | €1,657,084 | €1,628,861 | -€28,223 | -1.7% |
| Tangible fixed assets | 22/27 | €1,657,084 | €1,628,861 | -€28,223 | -1.7% |
| Land and buildings | 22 | €1,606,095 | €1,567,652 | -€38,443 | -2.4% |
| Furniture and vehicles | 24 | €3,289 | €13,509 | +€10,220 | +311% |
| Other tangible fixed assets | 26 | €47,700 | €47,700 | = | 0.0% |
| Current assets | 29/58 | €21,038 | €50,423 | +€29,385 | +140% |
| Amounts receivable within one year | 40/41 | €0 | €15,505 | +€15,505 | |
| Trade receivables | 40 | €0 | €15,505 | +€15,505 | |
| Cash at bank and in hand | 54/58 | €16,099 | €26,899 | +€10,800 | +67.1% |
| Deferred charges and accrued income | 490/1 | €4,939 | €8,018 | +€3,080 | +62.4% |
| Total equity and liabilities | 10/49 | €1,678,122 | €1,679,284 | +€1,161 | +0.1% |
| Equity | 10/15 | €78,340 | €106,111 | +€27,772 | +35.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€221,660 | -€193,889 | +€27,772 | +12.5% |
| Amounts payable | 17/49 | €1,599,783 | €1,573,172 | -€26,611 | -1.7% |
| Amounts payable after more than one year | 17 | €654,545 | €557,576 | -€96,970 | -14.8% |
| Financial debts | 170/4 | €654,545 | €557,576 | -€96,970 | -14.8% |
| Amounts payable within one year | 42/48 | €941,821 | €1,015,239 | +€73,419 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €96,970 | €96,970 | = | 0.0% |
| Trade debts | 44 | €10,179 | €9,065 | -€1,114 | -10.9% |
| Suppliers | 440/4 | €10,179 | €9,065 | -€1,114 | -10.9% |
| Taxes, remuneration and social security | 45 | €948 | €2,770 | +€1,823 | +192% |
| Taxes | 450/3 | €948 | €2,770 | +€1,823 | +192% |
| Other amounts payable | 47/48 | €833,724 | €906,434 | +€72,710 | +8.7% |
| Accrued charges and deferred income | 492/3 | €3,417 | €357 | -€3,060 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,561 | €41,094 | +€1,532 | +3.9% |
| Other operating charges | 640/8 | €6,222 | €5,792 | -€430 | -6.9% |
| Gross operating margin | 9900 | €60,490 | €104,527 | +€44,036 | +72.8% |
| Operating profit (loss) | 9901 | €14,707 | €57,641 | +€42,934 | +292% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39,462 | €29,180 | -€10,282 | -26.1% |
| Recurring financial charges | 65 | €39,462 | €29,180 | -€10,282 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,756 | €28,461 | +€53,216 | |
| Income taxes | 67/77 | €697 | €689 | -€9 | -1.3% |
| Profit (loss) for the period | 9904 | -€25,453 | €27,772 | +€53,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,453 | €27,772 | +€53,225 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.