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 +€43,520
up €43,520 (+167%), from €26,069 to €69,589
mainly Net result for the year (+€37,093) and Investment in fixed assets (net) (+€32,936)
- Tangible fixed assets -€35,360
down €35,360 (-88.6%), from €39,919 to €4,559
of which Furniture and vehicles: -€35,360
- Receivables within one year +€4,083
up €4,083 (+14.8%), from €27,578 to €31,661
of which Other amounts receivable: +€2,810
- Deferred charges and accrued income -€3,604
down €3,604 (-12.5%), from €28,819 to €25,216
- Reserves +€37,093
up €37,093 (+24.2%), from €153,271 to €190,364
of which Distributable reserves: +€37,093
- Tax, wage and social debts -€26,440
down €26,440 (-70.3%), from €37,598 to €11,157
- Debts after one year -€9,940
down €9,940 (-46.2%), from €21,537 to €11,597
- Current portion of long-term debt +€4,000
up €4,000 (+40.2%), from €9,940 to €13,940
- Trade debts +€3,640
up €3,640 (+60.7%), from €5,998 to €9,638
- Gross operating margin +€15,773
up €15,773 (+39.5%), from €39,918 to €55,691
- Other operating charges -€9,199
down €9,199 (-92.2%), from €9,982 to €783
- Taxes +€4,965
up €4,965 (+42.4%), from €11,699 to €16,664
- Depreciation -€1,731
down €1,731 (-41.7%), from €4,155 to €2,424
- Financial charges +€738
up €738 (+50.6%), from €1,458 to €2,196
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 | €253,452 | €262,092 | +€8,640 | +3.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €39,919 | €4,559 | -€35,360 | -88.6% |
| Tangible fixed assets | 22/27 | €39,919 | €4,559 | -€35,360 | -88.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €39,919 | €4,559 | -€35,360 | -88.6% |
| Current assets | 29/58 | €213,532 | €257,532 | +€44,000 | +20.6% |
| Amounts receivable after more than one year | 29 | €50,817 | €50,817 | = | 0.0% |
| Other amounts receivable | 291 | €50,817 | €50,817 | = | 0.0% |
| Stocks and contracts in progress | 3 | €80,250 | €80,250 | = | 0.0% |
| Stocks | 30/36 | €80,250 | €80,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,578 | €31,661 | +€4,083 | +14.8% |
| Trade receivables | 40 | €9,633 | €10,907 | +€1,274 | +13.2% |
| Other amounts receivable | 41 | €17,945 | €20,754 | +€2,810 | +15.7% |
| Cash at bank and in hand | 54/58 | €26,069 | €69,589 | +€43,520 | +167% |
| Deferred charges and accrued income | 490/1 | €28,819 | €25,216 | -€3,604 | -12.5% |
| Total equity and liabilities | 10/49 | €253,452 | €262,092 | +€8,640 | +3.4% |
| Equity | 10/15 | €171,821 | €208,914 | +€37,093 | +21.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €153,271 | €190,364 | +€37,093 | +24.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,411 | €188,504 | +€37,093 | +24.5% |
| Amounts payable | 17/49 | €81,631 | €53,178 | -€28,453 | -34.9% |
| Amounts payable after more than one year | 17 | €21,537 | €11,597 | -€9,940 | -46.2% |
| Financial debts | 170/4 | €21,537 | €11,597 | -€9,940 | -46.2% |
| Amounts payable within one year | 42/48 | €53,536 | €34,736 | -€18,800 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €9,940 | €13,940 | +€4,000 | +40.2% |
| Trade debts | 44 | €5,998 | €9,638 | +€3,640 | +60.7% |
| Suppliers | 440/4 | €5,998 | €9,638 | +€3,640 | +60.7% |
| Taxes, remuneration and social security | 45 | €37,598 | €11,157 | -€26,440 | -70.3% |
| Taxes | 450/3 | €37,598 | €11,157 | -€26,440 | -70.3% |
| Accrued charges and deferred income | 492/3 | €6,559 | €6,846 | +€287 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,155 | €2,424 | -€1,731 | -41.7% |
| Other operating charges | 640/8 | €9,982 | €783 | -€9,199 | -92.2% |
| Gross operating margin | 9900 | €39,918 | €55,691 | +€15,773 | +39.5% |
| Operating profit (loss) | 9901 | €25,781 | €52,484 | +€26,703 | +104% |
| Financial income | 75/76B | €3,215 | €3,468 | +€253 | +7.9% |
| Recurring financial income | 75 | €3,215 | €3,468 | +€253 | +7.9% |
| Financial charges | 65/66B | €1,458 | €2,196 | +€738 | +50.6% |
| Recurring financial charges | 65 | €1,458 | €2,196 | +€738 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €27,538 | €53,756 | +€26,218 | +95.2% |
| Income taxes | 67/77 | €11,699 | €16,664 | +€4,965 | +42.4% |
| Profit (loss) for the period | 9904 | €15,839 | €37,093 | +€21,254 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €15,839 | €37,093 | +€21,254 | +134% |
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 15 October 2026 via checked.be.