JD&W Consult: 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&W Consult
Largest movements
- Tangible fixed assets +€18,654
up €18,654 (+2.5%), from €736,920 to €755,574
of which Land and buildings: +€19,758
- Receivables within one year +€17,216
up €17,216 (+14.9%), from €115,679 to €132,894
of which Trade receivables: +€21,322
- Profit (loss) carried forward +€18,348
up €18,348 (+24.3%), from -€75,445 to -€57,097
- Trade debts +€17,745
up €17,745 (+245%), from €7,241 to €24,986
- Debts after one year -€17,499
down €17,499 (-2.1%), from €834,266 to €816,767
- Tax, wage and social debts +€17,103
up €17,103 (+297%), from €5,758 to €22,861
- Other operating charges -€63,926
down €63,926 (-96.4%), from €66,326 to €2,400
- Gross operating margin -€29,554
down €29,554 (-30.9%), from €95,723 to €66,169
- Depreciation +€25,217
new in 2025: €25,217
- Financial charges -€7,608
down €7,608 (-27.9%), from €27,299 to €19,691
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 | €853,608 | €888,799 | +€35,191 | +4.1% |
| Fixed assets | 21/28 | €736,920 | €755,574 | +€18,654 | +2.5% |
| Tangible fixed assets | 22/27 | €736,920 | €755,574 | +€18,654 | +2.5% |
| Land and buildings | 22 | €725,321 | €745,079 | +€19,758 | +2.7% |
| Plant, machinery and equipment | 23 | €9,526 | €8,998 | -€528 | -5.5% |
| Furniture and vehicles | 24 | €2,072 | €1,496 | -€576 | -27.8% |
| Current assets | 29/58 | €116,688 | €133,225 | +€16,537 | +14.2% |
| Amounts receivable within one year | 40/41 | €115,679 | €132,894 | +€17,216 | +14.9% |
| Trade receivables | 40 | €10,605 | €31,927 | +€21,322 | +201% |
| Other amounts receivable | 41 | €105,074 | €100,967 | -€4,107 | -3.9% |
| Cash at bank and in hand | 54/58 | €1,010 | €330 | -€679 | -67.3% |
| Total equity and liabilities | 10/49 | €853,608 | €888,799 | +€35,191 | +4.1% |
| Equity | 10/15 | -€25,445 | -€7,097 | +€18,348 | +72.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,445 | -€57,097 | +€18,348 | +24.3% |
| Amounts payable | 17/49 | €879,053 | €895,896 | +€16,843 | +1.9% |
| Amounts payable after more than one year | 17 | €834,266 | €816,767 | -€17,499 | -2.1% |
| Financial debts | 170/4 | €834,266 | €816,767 | -€17,499 | -2.1% |
| Amounts payable within one year | 42/48 | €44,787 | €79,129 | +€34,342 | +76.7% |
| Current portion of amounts payable after more than one year | 42 | €31,788 | €31,282 | -€506 | -1.6% |
| Trade debts | 44 | €7,241 | €24,986 | +€17,745 | +245% |
| Suppliers | 440/4 | €7,241 | €24,986 | +€17,745 | +245% |
| Taxes, remuneration and social security | 45 | €5,758 | €22,861 | +€17,103 | +297% |
| Taxes | 450/3 | €5,758 | €22,861 | +€17,103 | +297% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €25,217 | +€25,217 | |
| Other operating charges | 640/8 | €66,326 | €2,400 | -€63,926 | -96.4% |
| Gross operating margin | 9900 | €95,723 | €66,169 | -€29,554 | -30.9% |
| Operating profit (loss) | 9901 | €29,397 | €38,552 | +€9,155 | +31.1% |
| Financial income | 75/76B | €50 | €0 | -€50 | -99.8% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -99.8% |
| Financial charges | 65/66B | €27,299 | €19,691 | -€7,608 | -27.9% |
| Recurring financial charges | 65 | €27,299 | €19,691 | -€7,608 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €2,148 | €18,861 | +€16,714 | +778% |
| Income taxes | 67/77 | €715 | €514 | -€201 | -28.1% |
| Profit (loss) for the period | 9904 | €1,432 | €18,348 | +€16,915 | +1,181% |
| Profit (loss) for the period to be appropriated | 9905 | €1,432 | €18,348 | +€16,915 | +1,181% |
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 14 October 2026 via checked.be.