JDB-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.
JDB-Consulting
Largest movements
- Receivables within one year -€105,246
down €105,246 (-70.5%), from €149,195 to €43,949
of which Other amounts receivable: -€93,173
- Cash +€83,647
up €83,647 (+47.0%), from €177,809 to €261,456
mainly Net result for the year (+€108,931) and Receivables within one year (+€105,246)
- Deferred charges and accrued income +€24,189
up €24,189 (+1,589%), from €1,522 to €25,712
- Tax, wage and social debts +€19,725
up €19,725 (+111%), from €17,710 to €37,435
- Reserves -€18,028
down €18,028 (-5.8%), from €309,432 to €291,405
- Gross operating margin +€51,056
up €51,056 (+44.9%), from €113,817 to €164,873
- Taxes +€16,729
up €16,729 (+44.1%), from €37,929 to €54,658
- Depreciation -€3,445
down €3,445 (-44.7%), from €7,710 to €4,265
- Financial income +€1,821
up €1,821 (+92.1%), from €1,977 to €3,798
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 | €338,530 | €338,292 | -€238 | -0.1% |
| Fixed assets | 21/28 | €10,002 | €7,175 | -€2,828 | -28.3% |
| Tangible fixed assets | 22/27 | €9,919 | €7,170 | -€2,750 | -27.7% |
| Land and buildings | 22 | €1,547 | €2,304 | +€757 | +49.0% |
| Furniture and vehicles | 24 | €8,372 | €4,865 | -€3,507 | -41.9% |
| Financial fixed assets | 28 | €83 | €5 | -€78 | -93.9% |
| Current assets | 29/58 | €328,527 | €331,117 | +€2,590 | +0.8% |
| Amounts receivable within one year | 40/41 | €149,195 | €43,949 | -€105,246 | -70.5% |
| Trade receivables | 40 | €26,021 | €13,948 | -€12,073 | -46.4% |
| Other amounts receivable | 41 | €123,175 | €30,002 | -€93,173 | -75.6% |
| Cash at bank and in hand | 54/58 | €177,809 | €261,456 | +€83,647 | +47.0% |
| Deferred charges and accrued income | 490/1 | €1,522 | €25,712 | +€24,189 | +1,589% |
| Total equity and liabilities | 10/49 | €338,530 | €338,292 | -€238 | -0.1% |
| Equity | 10/15 | €315,832 | €297,805 | -€18,028 | -5.7% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €309,432 | €291,405 | -€18,028 | -5.8% |
| Distributable reserves | 133 | €309,432 | €291,405 | -€18,028 | -5.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,697 | €40,487 | +€17,790 | +78.4% |
| Amounts payable within one year | 42/48 | €22,697 | €40,487 | +€17,790 | +78.4% |
| Trade debts | 44 | €4,987 | €3,052 | -€1,935 | -38.8% |
| Suppliers | 440/4 | €4,987 | €3,052 | -€1,935 | -38.8% |
| Taxes, remuneration and social security | 45 | €17,710 | €37,435 | +€19,725 | +111% |
| Taxes | 450/3 | €17,710 | €37,435 | +€19,725 | +111% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,710 | €4,265 | -€3,445 | -44.7% |
| Other operating charges | 640/8 | €392 | €612 | +€220 | +56.2% |
| Gross operating margin | 9900 | €113,817 | €164,873 | +€51,056 | +44.9% |
| Operating profit (loss) | 9901 | €105,715 | €159,996 | +€54,280 | +51.3% |
| Financial income | 75/76B | €1,977 | €3,798 | +€1,821 | +92.1% |
| Recurring financial income | 75 | €1,977 | €3,798 | +€1,821 | +92.1% |
| Financial charges | 65/66B | €177 | €205 | +€29 | +16.2% |
| Recurring financial charges | 65 | €177 | €205 | +€29 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €107,515 | €163,588 | +€56,073 | +52.2% |
| Income taxes | 67/77 | €37,929 | €54,658 | +€16,729 | +44.1% |
| Profit (loss) for the period | 9904 | €69,587 | €108,931 | +€39,344 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,587 | €108,931 | +€39,344 | +56.5% |
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 18 October 2026 via checked.be.