JCDV Consulting: 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.
JCDV Consulting
Largest movements
- Receivables within one year -€16,672
down €16,672 (-27.7%), from €60,127 to €43,456
of which Trade receivables: -€40,046
- Tangible fixed assets -€6,079
down €6,079 (-40.0%), from €15,198 to €9,119
- Debts after one year -€15,894
down €15,894 (-48.2%), from €32,972 to €17,078
- Other debts -€11,161
down €11,161 (-88.1%), from €12,673 to €1,512
- Advances received +€3,112
up €3,112 (+23.1%), from €13,480 to €16,592
- Current portion of long-term debt -€1,949
down €1,949 (-19.7%), from €9,919 to €7,970
- Profit (loss) carried forward +€1,635
up €1,635 (+50.9%), from -€3,210 to -€1,575
- Depreciation -€1,305
down €1,305 (-30.0%), from €4,345 to €3,040
- Gross operating margin +€789
up €789 (+18.0%), from €4,385 to €5,174
- Financial charges -€513
down €513 (-25.5%), from €2,008 to €1,495
- Other operating charges -€306
down €306 (-44.3%), from €690 to €385
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,333 | €52,593 | -€22,740 | -30.2% |
| Fixed assets | 21/28 | €15,198 | €9,119 | -€6,079 | -40.0% |
| Tangible fixed assets | 22/27 | €15,198 | €9,119 | -€6,079 | -40.0% |
| Furniture and vehicles | 24 | €15,198 | €9,119 | -€6,079 | -40.0% |
| Current assets | 29/58 | €60,135 | €43,475 | -€16,661 | -27.7% |
| Amounts receivable within one year | 40/41 | €60,127 | €43,456 | -€16,672 | -27.7% |
| Trade receivables | 40 | €54,984 | €14,938 | -€40,046 | -72.8% |
| Other amounts receivable | 41 | €5,143 | €28,518 | +€23,375 | +454% |
| Cash at bank and in hand | 54/58 | €8 | €19 | +€11 | +142% |
| Total equity and liabilities | 10/49 | €75,333 | €52,593 | -€22,740 | -30.2% |
| Equity | 10/15 | €2,990 | €4,625 | +€1,635 | +54.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,210 | -€1,575 | +€1,635 | +50.9% |
| Amounts payable | 17/49 | €72,343 | €47,969 | -€24,375 | -33.7% |
| Amounts payable after more than one year | 17 | €32,972 | €17,078 | -€15,894 | -48.2% |
| Financial debts | 170/4 | €32,972 | €17,078 | -€15,894 | -48.2% |
| Amounts payable within one year | 42/48 | €39,371 | €30,891 | -€8,480 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €9,919 | €7,970 | -€1,949 | -19.7% |
| Trade debts | 44 | €3,300 | €4,817 | +€1,517 | +46.0% |
| Suppliers | 440/4 | €3,300 | €4,817 | +€1,517 | +46.0% |
| Advances received on contracts in progress | 46 | €13,480 | €16,592 | +€3,112 | +23.1% |
| Other amounts payable | 47/48 | €12,673 | €1,512 | -€11,161 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,345 | €3,040 | -€1,305 | -30.0% |
| Other operating charges | 640/8 | €690 | €385 | -€306 | -44.3% |
| Gross operating margin | 9900 | €4,385 | €5,174 | +€789 | +18.0% |
| Operating profit (loss) | 9901 | -€651 | €1,749 | +€2,400 | |
| Financial charges | 65/66B | €2,008 | €1,495 | -€513 | -25.5% |
| Recurring financial charges | 65 | €2,008 | €1,495 | -€513 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,658 | €254 | +€2,913 | |
| Profit (loss) for the period | 9904 | -€2,658 | €254 | +€2,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,658 | €254 | +€2,913 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.