JCD Consulting: 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.
JCD Consulting
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€117,126
down €117,126 (-33.4%), from €351,088 to €233,962
- Reserves +€87,522
up €87,522 (+49.4%), from €177,290 to €264,812
- Other debts +€18,587
up €18,587 (+6.3%), from €294,523 to €313,110
- Financial charges -€2,634
down €2,634 (-18.8%), from €14,027 to €11,393
- Gross operating margin +€2,306
up €2,306 (+1.8%), from €125,491 to €127,798
- Staff costs -€2,280
down €2,280 (-100.0%), from €2,280 to €0
- Taxes +€1,381
up €1,381 (+5.4%), from €25,363 to €26,744
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €998,752 | €990,798 | -€7,954 | -0.8% |
| Fixed assets | 21/28 | €975,000 | €975,000 | = | 0.0% |
| Financial fixed assets | 28 | €975,000 | €975,000 | = | 0.0% |
| Current assets | 29/58 | €23,752 | €15,798 | -€7,954 | -33.5% |
| Amounts receivable within one year | 40/41 | €9,570 | €0 | -€9,570 | -100.0% |
| Trade receivables | 40 | €9,570 | €0 | -€9,570 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,182 | €749 | -€433 | -36.6% |
| Deferred charges and accrued income | 490/1 | €13,000 | €15,049 | +€2,049 | +15.8% |
| Total equity and liabilities | 10/49 | €998,752 | €990,798 | -€7,954 | -0.8% |
| Equity | 10/15 | €182,290 | €269,812 | +€87,522 | +48.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €177,290 | €264,812 | +€87,522 | +49.4% |
| Distributable reserves | 133 | €177,290 | €264,812 | +€87,522 | +49.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €816,462 | €720,985 | -€95,476 | -11.7% |
| Amounts payable after more than one year | 17 | €351,088 | €233,962 | -€117,126 | -33.4% |
| Financial debts | 170/4 | €351,088 | €233,962 | -€117,126 | -33.4% |
| Amounts payable within one year | 42/48 | €465,374 | €487,023 | +€21,649 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €114,464 | €117,126 | +€2,662 | +2.3% |
| Trade debts | 44 | €1,091 | €10,711 | +€9,620 | +881.4% |
| Suppliers | 440/4 | €1,091 | €10,711 | +€9,620 | +881.4% |
| Taxes, remuneration and social security | 45 | €55,296 | €46,077 | -€9,219 | -16.7% |
| Taxes | 450/3 | €55,296 | €46,077 | -€9,219 | -16.7% |
| Other amounts payable | 47/48 | €294,523 | €313,110 | +€18,587 | +6.3% |
| Remuneration, social security and pensions | 62 | €2,280 | €0 | -€2,280 | -100.0% |
| Other operating charges | 640/8 | €1,354 | €1,280 | -€75 | -5.5% |
| Gross operating margin | 9900 | €125,491 | €127,798 | +€2,306 | +1.8% |
| Operating profit (loss) | 9901 | €121,857 | €126,518 | +€4,661 | +3.8% |
| Financial income | 75/76B | €453 | €0 | -€453 | -100.0% |
| Recurring financial income | 75 | €453 | €0 | -€453 | -100.0% |
| Financial charges | 65/66B | €14,027 | €11,393 | -€2,634 | -18.8% |
| Recurring financial charges | 65 | €14,027 | €11,393 | -€2,634 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €108,283 | €115,125 | +€6,842 | +6.3% |
| Income taxes | 67/77 | €25,363 | €26,744 | +€1,381 | +5.4% |
| Profit (loss) for the period | 9904 | €82,920 | €88,381 | +€5,461 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,920 | €88,381 | +€5,461 | +6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.