JDC CONSULT: what changed
Two fiscal 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.
JDC CONSULT
Largest movements
- Cash +€2,554
up €2,554 (+7.6%), from €33,596 to €36,150
mainly Other debts (+€3,729) and Net result for the year (+€1,614)
- Deferred charges and accrued income +€1,007
up €1,007 (+150.1%), from €671 to €1,678
- Other debts +€3,729
up €3,729 (+163.2%), from €2,286 to €6,015
- Tax, wage and social debts -€1,655
no longer reported in 2025 (was €1,655)
- Reserves +€1,000
up €1,000 (+3.7%), from €27,000 to €28,000
- Profit (loss) carried forward +€614
up €614 (+44.0%), from €1,395 to €2,009
- Gross operating margin -€7,670
down €7,670 (-75.8%), from €10,124 to €2,454
- Taxes -€1,950
down €1,950 (-74.5%), from €2,619 to €669
- Depreciation -€418
down €418 (-78.3%), from €534 to €116
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 | €34,383 | €38,143 | +€3,761 | +10.9% |
| Fixed assets | 21/28 | €116 | - | -€116 | |
| Tangible fixed assets | 22/27 | €116 | - | -€116 | |
| Plant, machinery and equipment | 23 | €116 | - | -€116 | |
| Current assets | 29/58 | €34,267 | €38,143 | +€3,876 | +11.3% |
| Amounts receivable within one year | 40/41 | - | €315 | +€315 | |
| Other amounts receivable | 41 | - | €315 | +€315 | |
| Cash at bank and in hand | 54/58 | €33,596 | €36,150 | +€2,554 | +7.6% |
| Deferred charges and accrued income | 490/1 | €671 | €1,678 | +€1,007 | +150.1% |
| Total equity and liabilities | 10/49 | €34,383 | €38,143 | +€3,761 | +10.9% |
| Equity | 10/15 | €30,395 | €32,009 | +€1,614 | +5.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €28,000 | +€1,000 | +3.7% |
| Non-distributable reserves | 130/1 | €27,000 | €28,000 | +€1,000 | +3.7% |
| Reserves not available under the articles | 1311 | €27,000 | €28,000 | +€1,000 | +3.7% |
| Profit (loss) carried forward | 14 | €1,395 | €2,009 | +€614 | +44.0% |
| Amounts payable | 17/49 | €3,987 | €6,134 | +€2,147 | +53.8% |
| Amounts payable within one year | 42/48 | €3,987 | €6,134 | +€2,147 | +53.8% |
| Trade debts | 44 | €47 | €120 | +€73 | +157.3% |
| Suppliers | 440/4 | €47 | €120 | +€73 | +157.3% |
| Taxes, remuneration and social security | 45 | €1,655 | - | -€1,655 | |
| Taxes | 450/3 | €1,655 | - | -€1,655 | |
| Other amounts payable | 47/48 | €2,286 | €6,015 | +€3,729 | +163.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534 | €116 | -€418 | -78.3% |
| Gross operating margin | 9900 | €10,124 | €2,454 | -€7,670 | -75.8% |
| Operating profit (loss) | 9901 | €9,590 | €2,338 | -€7,252 | -75.6% |
| Financial income | 75/76B | €24 | €0 | -€24 | -99.7% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -99.7% |
| Financial charges | 65/66B | €96 | €56 | -€40 | -42.0% |
| Recurring financial charges | 65 | €96 | €56 | -€40 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €9,519 | €2,283 | -€7,236 | -76.0% |
| Income taxes | 67/77 | €2,619 | €669 | -€1,950 | -74.5% |
| Profit (loss) for the period | 9904 | €6,900 | €1,614 | -€5,286 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,900 | €1,614 | -€5,286 | -76.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.