JADU CONSULT: what changed
Two fiscal 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.
JADU CONSULT
Largest movements
- Deferred charges and accrued income +€35,000
up €35,000 (+116.7%), from €30,000 to €65,000
- Receivables within one year -€22,122
down €22,122 (-72.4%), from €30,539 to €8,417
of which Trade receivables: -€22,122
- Cash -€17,178
down €17,178 (-62.5%), from €27,467 to €10,289
mainly Deferred charges and accrued income (-€35,000) and Tax, wage and social debts (-€7,562)
- Tax, wage and social debts -€7,562
down €7,562 (-71.7%), from €10,542 to €2,980
- Reserves +€3,500
up €3,500 (+4.7%), from €74,182 to €77,682
of which Distributable reserves: +€3,500
- Gross operating margin +€8,045
up €8,045 (+125.7%), from €6,399 to €14,443
- Taxes +€5,865
up €5,865 (+342.1%), from €1,715 to €7,580
- Other operating charges +€340
up €340 (+22.4%), from €1,519 to €1,859
- Depreciation +€148
up €148 (+14.3%), from €1,030 to €1,177
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.
Cash bridge derived
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 | €91,589 | €87,587 | -€4,002 | -4.4% |
| Fixed assets | 21/28 | €3,583 | €3,881 | +€298 | +8.3% |
| Tangible fixed assets | 22/27 | €3,583 | €3,881 | +€298 | +8.3% |
| Furniture and vehicles | 24 | €2,371 | €2,972 | +€601 | +25.3% |
| Other tangible fixed assets | 26 | €1,212 | €909 | -€303 | -25.0% |
| Current assets | 29/58 | €88,006 | €83,706 | -€4,300 | -4.9% |
| Amounts receivable within one year | 40/41 | €30,539 | €8,417 | -€22,122 | -72.4% |
| Trade receivables | 40 | €30,539 | €8,417 | -€22,122 | -72.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,467 | €10,289 | -€17,178 | -62.5% |
| Deferred charges and accrued income | 490/1 | €30,000 | €65,000 | +€35,000 | +116.7% |
| Total equity and liabilities | 10/49 | €91,589 | €87,587 | -€4,002 | -4.4% |
| Equity | 10/15 | €81,047 | €84,607 | +€3,560 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,182 | €77,682 | +€3,500 | +4.7% |
| Non-distributable reserves | 130/1 | €682 | €682 | = | 0.0% |
| Reserves not available under the articles | 1311 | €682 | €682 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,000 | €32,000 | = | 0.0% |
| Distributable reserves | 133 | €41,500 | €45,000 | +€3,500 | +8.4% |
| Profit (loss) carried forward | 14 | €665 | €726 | +€60 | +9.0% |
| Amounts payable | 17/49 | €10,542 | €2,980 | -€7,562 | -71.7% |
| Amounts payable within one year | 42/48 | €10,542 | €2,980 | -€7,562 | -71.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,542 | €2,980 | -€7,562 | -71.7% |
| Taxes | 450/3 | €10,542 | €2,980 | -€7,562 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,030 | €1,177 | +€148 | +14.3% |
| Other operating charges | 640/8 | €1,519 | €1,859 | +€340 | +22.4% |
| Gross operating margin | 9900 | €6,399 | €14,443 | +€8,045 | +125.7% |
| Operating profit (loss) | 9901 | €3,850 | €11,407 | +€7,557 | +196.3% |
| Financial charges | 65/66B | €123 | €267 | +€144 | +116.3% |
| Recurring financial charges | 65 | €123 | €267 | +€144 | +116.3% |
| Profit (loss) for the period before taxes | 9903 | €3,726 | €11,140 | +€7,414 | +199.0% |
| Income taxes | 67/77 | €1,715 | €7,580 | +€5,865 | +342.1% |
| Profit (loss) for the period | 9904 | €2,012 | €3,560 | +€1,549 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,012 | €3,560 | +€1,549 | +77.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.