JDB CONSULT: 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.
JDB CONSULT
Largest movements
- Cash -€30,641
down €30,641 (-96.1%), from €31,868 to €1,227
mainly Investment in fixed assets (net) (-€34,598) and Net result for the year (-€19,449)
- Tangible fixed assets +€23,850
up €23,850 (+50.2%), from €47,534 to €71,384
of which Furniture and vehicles: +€21,836
- Stocks and contracts +€17,926
up €17,926 (+38.8%), from €46,236 to €64,162
- Current investments +€5,606
up €5,606 (+20.1%), from €27,852 to €33,458
- Deferred charges and accrued income -€4,750
no longer reported in 2025 (was €4,750)
- Other debts +€19,050
up €19,050 (+106.4%), from €17,903 to €36,953
- Reserves -€12,243
down €12,243 (-10.2%), from €119,993 to €107,750
of which Distributable reserves: -€12,243
- Profit (loss) carried forward -€7,206
down €7,206 (-58.9%), from -€12,243 to -€19,449
- Debts after one year +€3,828
up €3,828 (+436.5%), from €877 to €4,705
- Short-term financial debts +€3,230
up €3,230 (+65.9%), from €4,905 to €8,135
- Purchases and services +€28,219
up €28,219 (+106.2%), from €26,568 to €54,787
- Turnover +€19,674
up €19,674 (+67.8%), from €29,030 to €48,704
- Gross operating margin -€8,545
down €8,545, from €2,462 to -€6,083
- Depreciation -€890
down €890 (-7.6%), from €11,638 to €10,748
- Other operating charges -€490
down €490 (-29.5%), from €1,662 to €1,172
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 | €158,672 | €170,241 | +€11,569 | +7.3% |
| Fixed assets | 21/28 | €47,534 | €71,384 | +€23,850 | +50.2% |
| Tangible fixed assets | 22/27 | €47,534 | €71,384 | +€23,850 | +50.2% |
| Land and buildings | 22 | €43,871 | €41,650 | -€2,221 | -5.1% |
| Plant, machinery and equipment | 23 | €3,663 | €7,898 | +€4,235 | +115.6% |
| Furniture and vehicles | 24 | - | €21,836 | +€21,836 | |
| Current assets | 29/58 | €111,138 | €98,857 | -€12,281 | -11.1% |
| Stocks and contracts in progress | 3 | €46,236 | €64,162 | +€17,926 | +38.8% |
| Stocks | 30/36 | €46,236 | €64,162 | +€17,926 | +38.8% |
| Amounts receivable within one year | 40/41 | €432 | €10 | -€422 | -97.7% |
| Other amounts receivable | 41 | €432 | €10 | -€422 | -97.7% |
| Current investments | 50/53 | €27,852 | €33,458 | +€5,606 | +20.1% |
| Cash at bank and in hand | 54/58 | €31,868 | €1,227 | -€30,641 | -96.1% |
| Deferred charges and accrued income | 490/1 | €4,750 | - | -€4,750 | |
| Total equity and liabilities | 10/49 | €158,672 | €170,241 | +€11,569 | +7.3% |
| Equity | 10/15 | €127,750 | €108,301 | -€19,449 | -15.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €119,993 | €107,750 | -€12,243 | -10.2% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €108,993 | €96,750 | -€12,243 | -11.2% |
| Profit (loss) carried forward | 14 | -€12,243 | -€19,449 | -€7,206 | -58.9% |
| Amounts payable | 17/49 | €30,922 | €61,940 | +€31,018 | +100.3% |
| Amounts payable after more than one year | 17 | €877 | €4,705 | +€3,828 | +436.5% |
| Financial debts | 170/4 | €877 | €4,705 | +€3,828 | +436.5% |
| Amounts payable within one year | 42/48 | €30,045 | €57,235 | +€27,190 | +90.5% |
| Current portion of amounts payable after more than one year | 42 | €3,432 | €5,848 | +€2,416 | +70.4% |
| Financial debts | 43 | €4,905 | €8,135 | +€3,230 | +65.9% |
| Credit institutions | 430/8 | €4,905 | €8,135 | +€3,230 | +65.9% |
| Trade debts | 44 | €3,805 | €5,119 | +€1,314 | +34.5% |
| Suppliers | 440/4 | €3,805 | €5,119 | +€1,314 | +34.5% |
| Taxes, remuneration and social security | 45 | - | €1,180 | +€1,180 | |
| Taxes | 450/3 | - | €1,180 | +€1,180 | |
| Other amounts payable | 47/48 | €17,903 | €36,953 | +€19,050 | +106.4% |
| Turnover | 70 | €29,030 | €48,704 | +€19,674 | +67.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,568 | €54,787 | +€28,219 | +106.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,638 | €10,748 | -€890 | -7.6% |
| Other operating charges | 640/8 | €1,662 | €1,172 | -€490 | -29.5% |
| Gross operating margin | 9900 | €2,462 | -€6,083 | -€8,545 | |
| Operating profit (loss) | 9901 | -€10,838 | -€18,003 | -€7,165 | -66.1% |
| Financial income | 75/76B | €47 | €45 | -€2 | -4.3% |
| Recurring financial income | 75 | €47 | €45 | -€2 | -4.3% |
| Financial charges | 65/66B | €1,048 | €1,491 | +€443 | +42.3% |
| Recurring financial charges | 65 | €1,048 | €1,491 | +€443 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,839 | -€19,449 | -€7,610 | -64.3% |
| Income taxes | 67/77 | €404 | - | -€404 | |
| Profit (loss) for the period | 9904 | -€12,243 | -€19,449 | -€7,206 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,243 | -€19,449 | -€7,206 | -58.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.