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
- Tangible fixed assets +€152,289
up €152,289 (+40.8%), from €373,536 to €525,825
of which Land and buildings: +€153,404
- Receivables within one year -€20,835
down €20,835 (-38.6%), from €53,946 to €33,111
of which Trade receivables: -€43,229
- Cash +€8,129
up €8,129 (+6.1%), from €132,176 to €140,305
mainly Debts after one year (+€119,368) and Net result for the year (+€60,728)
- Debts after one year +€119,368
up €119,368 (+41.5%), from €287,381 to €406,749
- Profit (loss) carried forward +€60,728
up €60,728 (+30.8%), from €197,423 to €258,151
- Tax, wage and social debts -€42,601
down €42,601 (-71.9%), from €59,226 to €16,626
of which Taxes: -€46,092
- Current portion of long-term debt +€8,006
up €8,006 (+74.8%), from €10,703 to €18,709
- Gross operating margin -€60,417
down €60,417 (-33.0%), from €183,328 to €122,911
- Taxes -€17,017
down €17,017 (-46.4%), from €36,658 to €19,641
- Depreciation +€6,205
up €6,205 (+38.8%), from €15,978 to €22,183
- Financial charges +€3,419
up €3,419 (+27.0%), from €12,683 to €16,102
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 | €569,566 | €710,298 | +€140,733 | +24.7% |
| Fixed assets | 21/28 | €381,749 | €534,038 | +€152,289 | +39.9% |
| Tangible fixed assets | 22/27 | €373,536 | €525,825 | +€152,289 | +40.8% |
| Land and buildings | 22 | €369,955 | €523,359 | +€153,404 | +41.5% |
| Plant, machinery and equipment | 23 | €124 | €0 | -€124 | -100% |
| Furniture and vehicles | 24 | €3,457 | €2,467 | -€991 | -28.7% |
| Financial fixed assets | 28 | €8,213 | €8,213 | = | 0.0% |
| Current assets | 29/58 | €187,817 | €176,261 | -€11,556 | -6.2% |
| Amounts receivable within one year | 40/41 | €53,946 | €33,111 | -€20,835 | -38.6% |
| Trade receivables | 40 | €49,306 | €6,078 | -€43,229 | -87.7% |
| Other amounts receivable | 41 | €4,640 | €27,033 | +€22,393 | +483% |
| Cash at bank and in hand | 54/58 | €132,176 | €140,305 | +€8,129 | +6.1% |
| Deferred charges and accrued income | 490/1 | €1,695 | €2,845 | +€1,150 | +67.9% |
| Total equity and liabilities | 10/49 | €569,566 | €710,298 | +€140,733 | +24.7% |
| Equity | 10/15 | €198,423 | €259,151 | +€60,728 | +30.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,423 | €258,151 | +€60,728 | +30.8% |
| Amounts payable | 17/49 | €371,143 | €451,147 | +€80,004 | +21.6% |
| Amounts payable after more than one year | 17 | €287,381 | €406,749 | +€119,368 | +41.5% |
| Financial debts | 170/4 | €287,381 | €406,749 | +€119,368 | +41.5% |
| Amounts payable within one year | 42/48 | €83,561 | €43,573 | -€39,989 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €10,703 | €18,709 | +€8,006 | +74.8% |
| Trade debts | 44 | €7,204 | €4,641 | -€2,562 | -35.6% |
| Suppliers | 440/4 | €7,204 | €4,641 | -€2,562 | -35.6% |
| Taxes, remuneration and social security | 45 | €59,226 | €16,626 | -€42,601 | -71.9% |
| Taxes | 450/3 | €58,128 | €12,035 | -€46,092 | -79.3% |
| Remuneration and social security | 454/9 | €1,099 | €4,590 | +€3,492 | +318% |
| Other amounts payable | 47/48 | €6,428 | €3,596 | -€2,832 | -44.1% |
| Accrued charges and deferred income | 492/3 | €200 | €825 | +€625 | +313% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,978 | €22,183 | +€6,205 | +38.8% |
| Other operating charges | 640/8 | €4,127 | €4,450 | +€323 | +7.8% |
| Gross operating margin | 9900 | €183,328 | €122,911 | -€60,417 | -33.0% |
| Operating profit (loss) | 9901 | €163,224 | €96,279 | -€66,945 | -41.0% |
| Financial income | 75/76B | €0 | €192 | +€192 | |
| Recurring financial income | 75 | €0 | €192 | +€192 | |
| Financial charges | 65/66B | €12,683 | €16,102 | +€3,419 | +27.0% |
| Recurring financial charges | 65 | €12,683 | €16,102 | +€3,419 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €150,540 | €80,369 | -€70,171 | -46.6% |
| Income taxes | 67/77 | €36,658 | €19,641 | -€17,017 | -46.4% |
| Profit (loss) for the period | 9904 | €113,883 | €60,728 | -€53,154 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €113,883 | €60,728 | -€53,154 | -46.7% |
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 16 October 2026 via checked.be.