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 +€23,841
new in 2025: €23,841
of which Other tangible fixed assets: +€19,839
- Cash -€15,364
down €15,364 (-74.6%), from €20,595 to €5,232
mainly Investment in fixed assets (net) (-€25,004) and Receivables within one year (-€10,235)
- Receivables within one year +€10,235
up €10,235 (+2088.6%), from €490 to €10,725
of which Trade receivables: +€10,725
- Current investments +€7,000
new in 2025: €7,000
- Deferred charges and accrued income -€878
down €878 (-100.0%), from €878 to €0
- Reserves +€12,565
up €12,565 (+126.3%), from €9,952 to €22,517
- Tax, wage and social debts +€10,599
up €10,599 (+263.3%), from €4,025 to €14,624
of which Taxes: +€8,997
- Other debts +€1,639
up €1,639 (+37.0%), from €4,424 to €6,063
- Gross operating margin +€4,993
up €4,993 (+33.3%), from €15,012 to €20,005
- Taxes +€1,571
up €1,571 (+39.0%), from €4,025 to €5,596
- Other operating charges +€611
new in 2025: €611
- Depreciation +€229
up €229 (+23.9%), from €958 to €1,187
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 | €21,987 | €46,797 | +€24,810 | +112.8% |
| Formation expenses | 20 | €24 | €0 | -€24 | -100.0% |
| Fixed assets | 21/28 | - | €23,841 | +€23,841 | |
| Tangible fixed assets | 22/27 | - | €23,841 | +€23,841 | |
| Plant, machinery and equipment | 23 | - | €4,001 | +€4,001 | |
| Other tangible fixed assets | 26 | - | €19,839 | +€19,839 | |
| Current assets | 29/58 | €21,963 | €22,956 | +€993 | +4.5% |
| Amounts receivable within one year | 40/41 | €490 | €10,725 | +€10,235 | +2088.6% |
| Trade receivables | 40 | - | €10,725 | +€10,725 | |
| Other amounts receivable | 41 | €490 | €0 | -€490 | -100.0% |
| Current investments | 50/53 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €20,595 | €5,232 | -€15,364 | -74.6% |
| Deferred charges and accrued income | 490/1 | €878 | €0 | -€878 | -100.0% |
| Total equity and liabilities | 10/49 | €21,987 | €46,797 | +€24,810 | +112.8% |
| Equity | 10/15 | €11,952 | €24,517 | +€12,565 | +105.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,952 | €22,517 | +€12,565 | +126.3% |
| Distributable reserves | 133 | €9,952 | €22,517 | +€12,565 | +126.3% |
| Amounts payable | 17/49 | €10,036 | €22,280 | +€12,244 | +122.0% |
| Amounts payable within one year | 42/48 | €9,876 | €22,120 | +€12,244 | +124.0% |
| Trade debts | 44 | €1,427 | €1,433 | +€7 | +0.5% |
| Suppliers | 440/4 | €1,427 | €1,433 | +€7 | +0.5% |
| Taxes, remuneration and social security | 45 | €4,025 | €14,624 | +€10,599 | +263.3% |
| Taxes | 450/3 | €4,025 | €13,022 | +€8,997 | +223.5% |
| Remuneration and social security | 454/9 | - | €1,602 | +€1,602 | |
| Other amounts payable | 47/48 | €4,424 | €6,063 | +€1,639 | +37.0% |
| Accrued charges and deferred income | 492/3 | €160 | €160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €1,187 | +€229 | +23.9% |
| Other operating charges | 640/8 | - | €611 | +€611 | |
| Gross operating margin | 9900 | €15,012 | €20,005 | +€4,993 | +33.3% |
| Operating profit (loss) | 9901 | €14,054 | €18,206 | +€4,152 | +29.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €77 | €45 | -€32 | -41.4% |
| Recurring financial charges | 65 | €77 | €45 | -€32 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €13,977 | €18,161 | +€4,184 | +29.9% |
| Income taxes | 67/77 | €4,025 | €5,596 | +€1,571 | +39.0% |
| Profit (loss) for the period | 9904 | €9,952 | €12,565 | +€2,614 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,952 | €12,565 | +€2,614 | +26.3% |
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 11 October 2026 via checked.be.