JD 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.
JD CONSULTING
Largest movements
- Financial fixed assets +€1.1m
new in 2025: €1.1m
- Cash -€263,156
down €263,156 (-97.6%), from €269,756 to €6,600
mainly Investment in fixed assets (net) (-€1.1m) and Other debts (-€52,098)
- Receivables within one year -€82,877
down €82,877 (-21.5%), from €386,216 to €303,339
of which Other amounts receivable: -€82,877
- Debts after one year +€640,554
up €640,554 (+1930.0%), from €33,190 to €673,744
- Current portion of long-term debt +€112,337
new in 2025: €112,337
- Other debts -€52,098
no longer reported in 2025 (was €52,098)
- Gross operating margin -€651,342
down €651,342 (-98.8%), from €659,024 to €7,682
- Taxes -€155,858
no longer reported in 2025 (was €155,858)
- Financial charges +€12,279
up €12,279 (+237.1%), from €5,179 to €17,458
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 | €665,472 | €1,373,812 | +€708,340 | +106.4% |
| Fixed assets | 21/28 | €9,500 | €1,061,500 | +€1.1m | +11073.7% |
| Tangible fixed assets | 22/27 | €9,500 | €9,500 | = | 0.0% |
| Furniture and vehicles | 24 | €9,500 | €9,500 | = | 0.0% |
| Financial fixed assets | 28 | - | €1,052,000 | +€1.1m | |
| Current assets | 29/58 | €655,972 | €312,312 | -€343,660 | -52.4% |
| Amounts receivable within one year | 40/41 | €386,216 | €303,339 | -€82,877 | -21.5% |
| Trade receivables | 40 | €1,300 | €1,300 | = | 0.0% |
| Other amounts receivable | 41 | €384,916 | €302,039 | -€82,877 | -21.5% |
| Cash at bank and in hand | 54/58 | €269,756 | €6,600 | -€263,156 | -97.6% |
| Deferred charges and accrued income | 490/1 | - | €2,373 | +€2,373 | |
| Total equity and liabilities | 10/49 | €665,472 | €1,373,812 | +€708,340 | +106.4% |
| Equity | 10/15 | €551,962 | €545,814 | -€6,148 | -1.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €543,902 | €537,754 | -€6,148 | -1.1% |
| Tax-exempt reserves | 132 | €210,500 | €210,500 | = | 0.0% |
| Distributable reserves | 133 | €333,402 | €327,254 | -€6,148 | -1.8% |
| Amounts payable | 17/49 | €113,510 | €827,998 | +€714,488 | +629.4% |
| Amounts payable after more than one year | 17 | €33,190 | €673,744 | +€640,554 | +1930.0% |
| Financial debts | 170/4 | €33,190 | €673,744 | +€640,554 | +1930.0% |
| Amounts payable within one year | 42/48 | €77,956 | €151,890 | +€73,934 | +94.8% |
| Current portion of amounts payable after more than one year | 42 | - | €112,337 | +€112,337 | |
| Trade debts | 44 | - | €13,695 | +€13,695 | |
| Suppliers | 440/4 | - | €13,695 | +€13,695 | |
| Taxes, remuneration and social security | 45 | €25,858 | €25,858 | = | 0.0% |
| Taxes | 450/3 | €25,858 | €25,858 | = | 0.0% |
| Other amounts payable | 47/48 | €52,098 | - | -€52,098 | |
| Accrued charges and deferred income | 492/3 | €2,364 | €2,364 | = | 0.0% |
| Non-recurring operating income | 76A | €687,200 | - | -€687,200 | |
| Other operating charges | 640/8 | €46 | €44 | -€2 | -4.3% |
| Gross operating margin | 9900 | €659,024 | €7,682 | -€651,342 | -98.8% |
| Operating profit (loss) | 9901 | €658,978 | €7,638 | -€651,340 | -98.8% |
| Financial income | 75/76B | €2,684 | €3,672 | +€988 | +36.8% |
| Recurring financial income | 75 | €2,684 | €3,672 | +€988 | +36.8% |
| Financial charges | 65/66B | €5,179 | €17,458 | +€12,279 | +237.1% |
| Recurring financial charges | 65 | €5,179 | €17,458 | +€12,279 | +237.1% |
| Profit (loss) for the period before taxes | 9903 | €656,483 | -€6,148 | -€662,631 | |
| Income taxes | 67/77 | €155,858 | - | -€155,858 | |
| Profit (loss) for the period | 9904 | €500,625 | -€6,148 | -€506,773 | |
| Transfer to tax-exempt reserves | 689 | €210,500 | - | -€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €290,125 | -€6,148 | -€296,273 |
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 8 October 2026 via checked.be.