JBDT 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.
JBDT Consult
Largest movements
- Receivables within one year +€10,836
up €10,836 (+87.5%), from €12,390 to €23,227
- Tangible fixed assets -€5,982
down €5,982 (-43.7%), from €13,694 to €7,712
of which Land and buildings: -€4,191
- Cash -€4,818
down €4,818 (-11.1%), from €43,304 to €38,487
mainly Contributions, distributions and other (-€91,856) and Receivables within one year (-€10,836)
- Other debts -€1,243
down €1,243 (-2.0%), from €60,903 to €59,659
- Trade debts +€1,009
up €1,009 (+9624.2%), from €10 to €1,019
- Gross operating margin +€50,031
up €50,031 (+57.2%), from €87,392 to €137,422
- Taxes +€17,109
up €17,109 (+80.7%), from €21,205 to €38,314
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 | €69,389 | €69,425 | +€36 | +0.1% |
| Fixed assets | 21/28 | €13,694 | €7,712 | -€5,982 | -43.7% |
| Tangible fixed assets | 22/27 | €13,694 | €7,712 | -€5,982 | -43.7% |
| Land and buildings | 22 | €10,262 | €6,070 | -€4,191 | -40.8% |
| Furniture and vehicles | 24 | €3,432 | €1,641 | -€1,791 | -52.2% |
| Current assets | 29/58 | €55,695 | €61,713 | +€6,018 | +10.8% |
| Amounts receivable within one year | 40/41 | €12,390 | €23,227 | +€10,836 | +87.5% |
| Trade receivables | 40 | €12,390 | €23,227 | +€10,836 | +87.5% |
| Cash at bank and in hand | 54/58 | €43,304 | €38,487 | -€4,818 | -11.1% |
| Total equity and liabilities | 10/49 | €69,389 | €69,425 | +€36 | +0.1% |
| Equity | 10/15 | €687 | €610 | -€77 | -11.1% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €567 | €490 | -€77 | -13.5% |
| Amounts payable | 17/49 | €68,702 | €68,814 | +€113 | +0.2% |
| Amounts payable within one year | 42/48 | €68,702 | €68,814 | +€113 | +0.2% |
| Trade debts | 44 | €10 | €1,019 | +€1,009 | +9624.2% |
| Suppliers | 440/4 | €10 | €1,019 | +€1,009 | +9624.2% |
| Taxes, remuneration and social security | 45 | €7,789 | €8,136 | +€347 | +4.5% |
| Taxes | 450/3 | €7,789 | €8,136 | +€347 | +4.5% |
| Other amounts payable | 47/48 | €60,903 | €59,659 | -€1,243 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €5,982 | +€664 | +12.5% |
| Other operating charges | 640/8 | €544 | €1,088 | +€545 | +100.2% |
| Gross operating margin | 9900 | €87,392 | €137,422 | +€50,031 | +57.2% |
| Operating profit (loss) | 9901 | €81,530 | €130,352 | +€48,822 | +59.9% |
| Financial charges | 65/66B | €81 | €259 | +€178 | +219.4% |
| Recurring financial charges | 65 | €81 | €259 | +€178 | +219.4% |
| Profit (loss) for the period before taxes | 9903 | €81,449 | €130,093 | +€48,644 | +59.7% |
| Income taxes | 67/77 | €21,205 | €38,314 | +€17,109 | +80.7% |
| Profit (loss) for the period | 9904 | €60,244 | €91,779 | +€31,535 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,244 | €91,779 | +€31,535 | +52.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.