JcdConsult: 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.
JcdConsult
Largest movements
- Cash +€94,033
up €94,033 (+169.7%), from €55,411 to €149,443
mainly Net result for the year (+€99,951) and Tax, wage and social debts (+€31,913)
- Receivables within one year +€16,949
up €16,949 (+47.1%), from €36,000 to €52,949
- Reserves +€65,000
up €65,000 (+180.6%), from €36,000 to €101,000
- Tax, wage and social debts +€31,913
up €31,913 (+99.5%), from €32,087 to €64,000
- Other debts +€15,947
up €15,947 (+78.8%), from €20,236 to €36,183
- Gross operating margin +€49,612
up €49,612 (+59.1%), from €83,967 to €133,579
- Taxes +€5,077
up €5,077 (+19.3%), from €26,293 to €31,370
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 | €92,238 | €205,415 | +€113,177 | +122.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | - | €1,231 | +€1,231 | |
| Tangible fixed assets | 22/27 | - | €1,231 | +€1,231 | |
| Furniture and vehicles | 24 | - | €1,231 | +€1,231 | |
| Current assets | 29/58 | €92,238 | €204,185 | +€111,947 | +121.4% |
| Amounts receivable within one year | 40/41 | €36,000 | €52,949 | +€16,949 | +47.1% |
| Trade receivables | 40 | €36,000 | €52,949 | +€16,949 | +47.1% |
| Cash at bank and in hand | 54/58 | €55,411 | €149,443 | +€94,033 | +169.7% |
| Deferred charges and accrued income | 490/1 | €827 | €1,792 | +€965 | +116.7% |
| Total equity and liabilities | 10/49 | €92,238 | €205,415 | +€113,177 | +122.7% |
| Equity | 10/15 | €39,085 | €103,035 | +€63,951 | +163.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €101,000 | +€65,000 | +180.6% |
| Distributable reserves | 133 | €36,000 | €101,000 | +€65,000 | +180.6% |
| Profit (loss) carried forward | 14 | €1,085 | €35 | -€1,049 | -96.7% |
| Amounts payable | 17/49 | €53,154 | €102,380 | +€49,226 | +92.6% |
| Amounts payable within one year | 42/48 | €53,154 | €102,380 | +€49,226 | +92.6% |
| Trade debts | 44 | €831 | €2,197 | +€1,367 | +164.5% |
| Suppliers | 440/4 | €831 | €2,197 | +€1,367 | +164.5% |
| Taxes, remuneration and social security | 45 | €32,087 | €64,000 | +€31,913 | +99.5% |
| Taxes | 450/3 | €32,087 | €64,000 | +€31,913 | +99.5% |
| Other amounts payable | 47/48 | €20,236 | €36,183 | +€15,947 | +78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €552 | +€552 | |
| Other operating charges | 640/8 | €468 | €697 | +€229 | +48.8% |
| Gross operating margin | 9900 | €83,967 | €133,579 | +€49,612 | +59.1% |
| Operating profit (loss) | 9901 | €83,498 | €132,330 | +€48,832 | +58.5% |
| Financial income | 75/76B | - | €231 | +€231 | |
| Recurring financial income | 75 | - | €231 | +€231 | |
| Financial charges | 65/66B | €1,141 | €1,240 | +€99 | +8.7% |
| Recurring financial charges | 65 | €1,141 | €1,240 | +€99 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €82,357 | €131,320 | +€48,963 | +59.5% |
| Income taxes | 67/77 | €26,293 | €31,370 | +€5,077 | +19.3% |
| Profit (loss) for the period | 9904 | €56,065 | €99,951 | +€43,886 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,065 | €99,951 | +€43,886 | +78.3% |
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 1 October 2026 via checked.be.