JDB 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.
JDB Consult
Largest movements
- Tangible fixed assets +€224,022
up €224,022 (+640%), from €35,014 to €259,036
of which Land and buildings: +€232,887
- Cash -€21,208
down €21,208 (-45.6%), from €46,474 to €25,266
mainly Investment in fixed assets (net) (-€237,772) and Net result for the year (-€9,409)
- Receivables within one year +€7,173
up €7,173 (+219%), from €3,282 to €10,455
of which Other amounts receivable: +€5,557
- Debts after one year +€217,404
up €217,404 (+822%), from €26,454 to €243,858
- Profit (loss) carried forward -€9,409
down €9,409 (-30.4%), from €30,945 to €21,536
- Current portion of long-term debt +€7,336
up €7,336 (+83.2%), from €8,814 to €16,150
- Tax, wage and social debts -€6,550
down €6,550 (-46.4%), from €14,119 to €7,569
- Financial charges +€7,490
up €7,490 (+320%), from €2,341 to €9,832
- Depreciation +€4,066
up €4,066 (+42.0%), from €9,684 to €13,750
- Gross operating margin -€4,044
down €4,044 (-21.5%), from €18,789 to €14,745
- Taxes -€2,196
down €2,196 (-94.0%), from €2,336 to €140
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 | €84,770 | €295,511 | +€210,741 | +249% |
| Fixed assets | 21/28 | €35,014 | €259,036 | +€224,022 | +640% |
| Tangible fixed assets | 22/27 | €35,014 | €259,036 | +€224,022 | +640% |
| Land and buildings | 22 | - | €232,887 | +€232,887 | |
| Furniture and vehicles | 24 | €718 | €999 | +€281 | +39.2% |
| Leasing and similar rights | 25 | €34,296 | €25,150 | -€9,146 | -26.7% |
| Current assets | 29/58 | €49,756 | €36,475 | -€13,282 | -26.7% |
| Amounts receivable within one year | 40/41 | €3,282 | €10,455 | +€7,173 | +219% |
| Trade receivables | 40 | €78 | €1,694 | +€1,616 | +2,080% |
| Other amounts receivable | 41 | €3,204 | €8,761 | +€5,557 | +173% |
| Cash at bank and in hand | 54/58 | €46,474 | €25,266 | -€21,208 | -45.6% |
| Deferred charges and accrued income | 490/1 | - | €753 | +€753 | |
| Total equity and liabilities | 10/49 | €84,770 | €295,511 | +€210,741 | +249% |
| Equity | 10/15 | €33,945 | €24,536 | -€9,409 | -27.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,945 | €21,536 | -€9,409 | -30.4% |
| Amounts payable | 17/49 | €50,825 | €270,975 | +€220,149 | +433% |
| Amounts payable after more than one year | 17 | €26,454 | €243,858 | +€217,404 | +822% |
| Financial debts | 170/4 | €26,454 | €243,858 | +€217,404 | +822% |
| Amounts payable within one year | 42/48 | €24,371 | €27,117 | +€2,745 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €8,814 | €16,150 | +€7,336 | +83.2% |
| Trade debts | 44 | €1,438 | €3,398 | +€1,960 | +136% |
| Suppliers | 440/4 | €1,438 | €3,398 | +€1,960 | +136% |
| Taxes, remuneration and social security | 45 | €14,119 | €7,569 | -€6,550 | -46.4% |
| Taxes | 450/3 | €14,119 | €7,569 | -€6,550 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,684 | €13,750 | +€4,066 | +42.0% |
| Other operating charges | 640/8 | €661 | €624 | -€37 | -5.6% |
| Gross operating margin | 9900 | €18,789 | €14,745 | -€4,044 | -21.5% |
| Operating profit (loss) | 9901 | €8,444 | €370 | -€8,073 | -95.6% |
| Financial income | 75/76B | €85 | €192 | +€108 | +127% |
| Recurring financial income | 75 | €85 | €192 | +€108 | +127% |
| Financial charges | 65/66B | €2,341 | €9,832 | +€7,490 | +320% |
| Recurring financial charges | 65 | €2,341 | €9,832 | +€7,490 | +320% |
| Profit (loss) for the period before taxes | 9903 | €6,187 | -€9,269 | -€15,456 | |
| Income taxes | 67/77 | €2,336 | €140 | -€2,196 | -94.0% |
| Profit (loss) for the period | 9904 | €3,851 | -€9,409 | -€13,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,851 | -€9,409 | -€13,260 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.