JD 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.
JD CONSULTING
Largest movements
- Cash +€66,025
up €66,025 (+72.7%), from €90,767 to €156,792
mainly Net result for the year (+€63,754) and Deferred charges and accrued income (+€7,890)
- Deferred charges and accrued income -€7,890
down €7,890 (-68.2%), from €11,568 to €3,678
- Tangible fixed assets +€2,907
up €2,907 (+35.6%), from €8,167 to €11,074
of which Furniture and vehicles: +€1,990
- Receivables within one year +€2,691
up €2,691 (+22.7%), from €11,846 to €14,537
of which Trade receivables: +€2,732
- Profit (loss) carried forward +€63,754
up €63,754 (+82.6%), from €77,226 to €140,980
- Gross operating margin +€20,771
up €20,771 (+30.6%), from €67,939 to €88,710
- Taxes +€3,337
up €3,337 (+22.6%), from €14,782 to €18,119
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.
Derived cash bridge
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 | €122,348 | €186,080 | +€63,732 | +52.1% |
| Fixed assets | 21/28 | €8,167 | €11,074 | +€2,907 | +35.6% |
| Tangible fixed assets | 22/27 | €8,167 | €11,074 | +€2,907 | +35.6% |
| Plant, machinery and equipment | 23 | €5,643 | €6,559 | +€916 | +16.2% |
| Furniture and vehicles | 24 | €2,524 | €4,515 | +€1,990 | +78.8% |
| Current assets | 29/58 | €114,181 | €175,006 | +€60,825 | +53.3% |
| Amounts receivable within one year | 40/41 | €11,846 | €14,537 | +€2,691 | +22.7% |
| Trade receivables | 40 | €11,782 | €14,514 | +€2,732 | +23.2% |
| Other amounts receivable | 41 | €65 | €23 | -€42 | -64.3% |
| Cash at bank and in hand | 54/58 | €90,767 | €156,792 | +€66,025 | +72.7% |
| Deferred charges and accrued income | 490/1 | €11,568 | €3,678 | -€7,890 | -68.2% |
| Total equity and liabilities | 10/49 | €122,348 | €186,080 | +€63,732 | +52.1% |
| Equity | 10/15 | €88,254 | €152,008 | +€63,754 | +72.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,029 | €6,029 | = | 0.0% |
| Distributable reserves | 133 | €6,029 | €6,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,226 | €140,980 | +€63,754 | +82.6% |
| Amounts payable | 17/49 | €34,094 | €34,072 | -€22 | -0.1% |
| Amounts payable within one year | 42/48 | €34,094 | €34,072 | -€22 | -0.1% |
| Financial debts | 43 | €190 | €342 | +€152 | +79.9% |
| Credit institutions | 430/8 | €190 | €342 | +€152 | +79.9% |
| Trade debts | 44 | €3,240 | €1,529 | -€1,711 | -52.8% |
| Suppliers | 440/4 | €3,240 | €1,529 | -€1,711 | -52.8% |
| Taxes, remuneration and social security | 45 | €29,236 | €29,726 | +€490 | +1.7% |
| Taxes | 450/3 | €26,274 | €27,130 | +€856 | +3.3% |
| Remuneration and social security | 454/9 | €2,962 | €2,596 | -€366 | -12.4% |
| Other amounts payable | 47/48 | €1,428 | €2,475 | +€1,047 | +73.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,175 | €2,740 | +€565 | +26.0% |
| Other operating charges | 640/8 | €118 | €597 | +€479 | +406% |
| Non-recurring operating charges | 66A | - | €2,524 | +€2,524 | |
| Gross operating margin | 9900 | €67,939 | €88,710 | +€20,771 | +30.6% |
| Operating profit (loss) | 9901 | €65,646 | €82,849 | +€17,203 | +26.2% |
| Financial charges | 65/66B | €164 | €975 | +€812 | +496% |
| Recurring financial charges | 65 | €164 | €975 | +€812 | +496% |
| Profit (loss) for the period before taxes | 9903 | €65,482 | €81,873 | +€16,391 | +25.0% |
| Income taxes | 67/77 | €14,782 | €18,119 | +€3,337 | +22.6% |
| Profit (loss) for the period | 9904 | €50,700 | €63,754 | +€13,054 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,700 | €63,754 | +€13,054 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.