JDB Tournai Conseil: what changed
JDB Tournai Conseil
Largest movements
- Cash -€84,099
down €84,099 (-89.5%), from €93,931 to €9,833
mainly Other debts (-€51,850) and Receivables within one year (-€23,277)
- Receivables within one year +€23,277
up €23,277 (+27.7%), from €84,060 to €107,337
of which Trade receivables: +€15,002
- Other debts -€51,850
down €51,850 (-100%), from €51,850 to €0
- Tax, wage and social debts -€8,083
down €8,083 (-88.3%), from €9,150 to €1,067
- Trade debts -€3,832
down €3,832 (-7.9%), from €48,758 to €44,926
- Reserves +€2,943
up €2,943 (+5.3%), from €55,834 to €58,777
- Gross operating margin -€22,541
down €22,541 (-79.5%), from €28,346 to €5,805
- Taxes -€7,988
down €7,988 (-69.1%), from €11,555 to €3,567
- Financial income -€534
down €534 (-25.6%), from €2,085 to €1,551
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,992 | €117,170 | -€60,822 | -34.2% |
| Current assets | 29/58 | €177,992 | €117,170 | -€60,822 | -34.2% |
| Amounts receivable within one year | 40/41 | €84,060 | €107,337 | +€23,277 | +27.7% |
| Trade receivables | 40 | €27,070 | €42,072 | +€15,002 | +55.4% |
| Other amounts receivable | 41 | €56,990 | €65,265 | +€8,275 | +14.5% |
| Cash at bank and in hand | 54/58 | €93,931 | €9,833 | -€84,099 | -89.5% |
| Total equity and liabilities | 10/49 | €177,992 | €117,170 | -€60,822 | -34.2% |
| Equity | 10/15 | €68,234 | €71,177 | +€2,943 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €55,834 | €58,777 | +€2,943 | +5.3% |
| Distributable reserves | 133 | €55,834 | €58,777 | +€2,943 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,758 | €45,993 | -€63,765 | -58.1% |
| Amounts payable within one year | 42/48 | €109,758 | €45,993 | -€63,765 | -58.1% |
| Trade debts | 44 | €48,758 | €44,926 | -€3,832 | -7.9% |
| Suppliers | 440/4 | €48,758 | €44,926 | -€3,832 | -7.9% |
| Taxes, remuneration and social security | 45 | €9,150 | €1,067 | -€8,083 | -88.3% |
| Taxes | 450/3 | €9,150 | €1,067 | -€8,083 | -88.3% |
| Other amounts payable | 47/48 | €51,850 | €0 | -€51,850 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | €596 | +€212 | +55.1% |
| Gross operating margin | 9900 | €28,346 | €5,805 | -€22,541 | -79.5% |
| Operating profit (loss) | 9901 | €27,961 | €5,208 | -€22,753 | -81.4% |
| Financial income | 75/76B | €2,085 | €1,551 | -€534 | -25.6% |
| Recurring financial income | 75 | €2,085 | €1,551 | -€534 | -25.6% |
| Financial charges | 65/66B | €165 | €250 | +€85 | +51.3% |
| Recurring financial charges | 65 | €165 | €250 | +€85 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €29,882 | €6,510 | -€23,372 | -78.2% |
| Income taxes | 67/77 | €11,555 | €3,567 | -€7,988 | -69.1% |
| Profit (loss) for the period | 9904 | €18,327 | €2,943 | -€15,384 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,327 | €2,943 | -€15,384 | -83.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.