JD Consult Agency: what changed
JD Consult Agency
Largest movements
- Cash -€22,140
down €22,140 (-42.3%), from €52,297 to €30,156
mainly Investment in fixed assets (net) (-€18,823) and Tax, wage and social debts (-€15,704)
- Tangible fixed assets +€15,887
up €15,887 (+1,848%), from €860 to €16,746
of which Land and buildings: +€9,687
- Receivables within one year +€2,748
up €2,748 (+7.0%), from €39,004 to €41,752
of which Other amounts receivable: +€6,936
- Intangible fixed assets -€1,820
down €1,820 (-10.1%), from €18,001 to €16,181
- Tax, wage and social debts -€15,704
down €15,704 (-42.9%), from €36,581 to €20,876
- Other debts +€13,288
up €13,288 (+13,915%), from €96 to €13,384
- Profit (loss) carried forward -€9,490
down €9,490 (-13.4%), from €70,620 to €61,130
- Trade debts +€6,789
up €6,789 (+171%), from €3,963 to €10,751
- Gross operating margin -€49,973
down €49,973, from €48,114 to -€1,859
- Taxes -€10,574
down €10,574, from €10,415 to -€159
- Depreciation +€3,968
up €3,968 (+504%), from €788 to €4,756
- Other operating charges +€1,597
up €1,597 (+120%), from €1,331 to €2,928
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,599 | €107,641 | -€5,958 | -5.2% |
| Fixed assets | 21/28 | €18,861 | €32,927 | +€14,067 | +74.6% |
| Intangible fixed assets | 21 | €18,001 | €16,181 | -€1,820 | -10.1% |
| Tangible fixed assets | 22/27 | €860 | €16,746 | +€15,887 | +1,848% |
| Land and buildings | 22 | - | €9,687 | +€9,687 | |
| Furniture and vehicles | 24 | €860 | €7,059 | +€6,200 | +721% |
| Current assets | 29/58 | €94,738 | €74,714 | -€20,024 | -21.1% |
| Amounts receivable within one year | 40/41 | €39,004 | €41,752 | +€2,748 | +7.0% |
| Trade receivables | 40 | €38,318 | €34,130 | -€4,188 | -10.9% |
| Other amounts receivable | 41 | €686 | €7,623 | +€6,936 | +1,011% |
| Cash at bank and in hand | 54/58 | €52,297 | €30,156 | -€22,140 | -42.3% |
| Deferred charges and accrued income | 490/1 | €3,438 | €2,805 | -€632 | -18.4% |
| Total equity and liabilities | 10/49 | €113,599 | €107,641 | -€5,958 | -5.2% |
| Equity | 10/15 | €72,120 | €62,630 | -€9,490 | -13.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,620 | €61,130 | -€9,490 | -13.4% |
| Amounts payable | 17/49 | €41,479 | €45,012 | +€3,533 | +8.5% |
| Amounts payable within one year | 42/48 | €40,639 | €45,012 | +€4,373 | +10.8% |
| Trade debts | 44 | €3,963 | €10,751 | +€6,789 | +171% |
| Suppliers | 440/4 | €3,963 | €10,751 | +€6,789 | +171% |
| Taxes, remuneration and social security | 45 | €36,581 | €20,876 | -€15,704 | -42.9% |
| Taxes | 450/3 | €36,581 | €20,876 | -€15,704 | -42.9% |
| Other amounts payable | 47/48 | €96 | €13,384 | +€13,288 | +13,915% |
| Accrued charges and deferred income | 492/3 | €840 | - | -€840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €788 | €4,756 | +€3,968 | +504% |
| Other operating charges | 640/8 | €1,331 | €2,928 | +€1,597 | +120% |
| Gross operating margin | 9900 | €48,114 | -€1,859 | -€49,973 | |
| Operating profit (loss) | 9901 | €45,995 | -€9,543 | -€55,539 | |
| Financial income | 75/76B | €1 | €157 | +€156 | +22,960% |
| Recurring financial income | 75 | €1 | €157 | +€156 | +22,960% |
| Financial charges | 65/66B | €77 | €263 | +€186 | +241% |
| Recurring financial charges | 65 | €77 | €263 | +€186 | +241% |
| Profit (loss) for the period before taxes | 9903 | €45,919 | -€9,650 | -€55,568 | |
| Income taxes | 67/77 | €10,415 | -€159 | -€10,574 | |
| Profit (loss) for the period | 9904 | €35,504 | -€9,490 | -€44,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,504 | -€9,490 | -€44,994 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.