JDB CONSULTANCY: 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 CONSULTANCY
Largest movements
- Current investments +€123,313
up €123,313 (+541%), from €22,811 to €146,124
- Receivables within one year -€70,460
down €70,460 (-73.5%), from €95,876 to €25,415
of which Other amounts receivable: -€65,049
- Cash -€67,705
down €67,705 (-49.8%), from €135,959 to €68,254
mainly Current investments (-€123,313) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€13,865
down €13,865 (-16.1%), from €86,186 to €72,321
of which Other tangible fixed assets: -€9,639
- Deferred charges and accrued income -€3,893
down €3,893 (-53.1%), from €7,333 to €3,440
- Reserves -€16,730
down €16,730 (-7.3%), from €228,242 to €211,512
- Current portion of long-term debt +€16,365
up €16,365 (+101%), from €16,283 to €32,648
- Debts after one year -€16,340
down €16,340 (-24.8%), from €65,754 to €49,414
- Tax, wage and social debts -€15,860
down €15,860 (-42.2%), from €37,589 to €21,729
of which Taxes: -€15,304
- Gross operating margin +€14,160
up €14,160 (+11.4%), from €124,014 to €138,174
- Taxes +€10,989
up €10,989 (+45.7%), from €24,050 to €35,039
- Depreciation +€3,881
up €3,881 (+38.9%), from €9,985 to €13,865
- Financial income -€2,790
down €2,790 (-52.8%), from €5,280 to €2,490
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 | €350,664 | €318,055 | -€32,609 | -9.3% |
| Fixed assets | 21/28 | €88,686 | €74,821 | -€13,865 | -15.6% |
| Tangible fixed assets | 22/27 | €86,186 | €72,321 | -€13,865 | -16.1% |
| Land and buildings | 22 | €7,572 | €7,149 | -€423 | -5.6% |
| Plant, machinery and equipment | 23 | €1,111 | €285 | -€826 | -74.4% |
| Furniture and vehicles | 24 | €11,178 | €8,201 | -€2,977 | -26.6% |
| Other tangible fixed assets | 26 | €66,325 | €56,686 | -€9,639 | -14.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | +€0 | 0.0% |
| Current assets | 29/58 | €261,978 | €243,233 | -€18,745 | -7.2% |
| Amounts receivable within one year | 40/41 | €95,876 | €25,415 | -€70,460 | -73.5% |
| Trade receivables | 40 | €17,327 | €11,915 | -€5,411 | -31.2% |
| Other amounts receivable | 41 | €78,549 | €13,500 | -€65,049 | -82.8% |
| Current investments | 50/53 | €22,811 | €146,124 | +€123,313 | +541% |
| Cash at bank and in hand | 54/58 | €135,959 | €68,254 | -€67,705 | -49.8% |
| Deferred charges and accrued income | 490/1 | €7,333 | €3,440 | -€3,893 | -53.1% |
| Total equity and liabilities | 10/49 | €350,664 | €318,055 | -€32,609 | -9.3% |
| Equity | 10/15 | €228,492 | €211,762 | -€16,730 | -7.3% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €228,242 | €211,512 | -€16,730 | -7.3% |
| Distributable reserves | 133 | €228,242 | €211,512 | -€16,730 | -7.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,172 | €106,293 | -€15,879 | -13.0% |
| Amounts payable after more than one year | 17 | €65,754 | €49,414 | -€16,340 | -24.8% |
| Financial debts | 170/4 | €65,754 | €49,414 | -€16,340 | -24.8% |
| Amounts payable within one year | 42/48 | €56,233 | €56,682 | +€449 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €16,283 | €32,648 | +€16,365 | +101% |
| Trade debts | 44 | €2,362 | €2,306 | -€56 | -2.4% |
| Suppliers | 440/4 | €2,362 | €2,306 | -€56 | -2.4% |
| Taxes, remuneration and social security | 45 | €37,589 | €21,729 | -€15,860 | -42.2% |
| Taxes | 450/3 | €37,032 | €21,729 | -€15,304 | -41.3% |
| Remuneration and social security | 454/9 | €556 | €0 | -€556 | -100% |
| Accrued charges and deferred income | 492/3 | €185 | €197 | +€11 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,985 | €13,865 | +€3,881 | +38.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€641 | €0 | +€641 | |
| Other operating charges | 640/8 | €999 | €1,651 | +€652 | +65.2% |
| Gross operating margin | 9900 | €124,014 | €138,174 | +€14,160 | +11.4% |
| Operating profit (loss) | 9901 | €113,672 | €122,658 | +€8,986 | +7.9% |
| Financial income | 75/76B | €5,280 | €2,490 | -€2,790 | -52.8% |
| Recurring financial income | 75 | €5,280 | €2,490 | -€2,790 | -52.8% |
| Financial charges | 65/66B | €6,320 | €6,839 | +€519 | +8.2% |
| Recurring financial charges | 65 | €6,320 | €6,839 | +€519 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €112,632 | €118,309 | +€5,677 | +5.0% |
| Income taxes | 67/77 | €24,050 | €35,039 | +€10,989 | +45.7% |
| Profit (loss) for the period | 9904 | €88,582 | €83,270 | -€5,312 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,582 | €83,270 | -€5,312 | -6.0% |
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 30 October 2026 via checked.be.