JDC Consult: 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.
JDC Consult
Largest movements
- Tangible fixed assets +€13,977
up €13,977 (+392%), from €3,568 to €17,545
- Receivables within one year -€9,319
down €9,319 (-99.1%), from €9,406 to €87
of which Trade receivables: -€9,000
- Cash -€2,395
down €2,395 (-38.2%), from €6,276 to €3,881
mainly Investment in fixed assets (net) (-€17,049) and Trade debts (-€672)
- Profit (loss) carried forward +€2,996
up €2,996 (+88.4%), from €3,387 to €6,383
- Trade debts -€672
down €672 (-22.3%), from €3,014 to €2,342
- Other debts +€570
up €570 (+2.8%), from €20,513 to €21,083
- Tax, wage and social debts -€513
down €513 (-18.9%), from €2,718 to €2,205
- Gross operating margin +€5,300
up €5,300 (+197%), from €2,696 to €7,996
- Depreciation +€1,911
up €1,911 (+165%), from €1,161 to €3,072
- Other operating charges +€272
up €272 (+39.9%), from €682 to €954
- Taxes +€224
up €224 (+44.5%), from €503 to €727
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 | €31,550 | €33,813 | +€2,263 | +7.2% |
| Fixed assets | 21/28 | €15,868 | €29,845 | +€13,977 | +88.1% |
| Tangible fixed assets | 22/27 | €3,568 | €17,545 | +€13,977 | +392% |
| Plant, machinery and equipment | 23 | €3,568 | €17,545 | +€13,977 | +392% |
| Financial fixed assets | 28 | €12,300 | €12,300 | = | 0.0% |
| Current assets | 29/58 | €15,682 | €3,968 | -€11,714 | -74.7% |
| Amounts receivable within one year | 40/41 | €9,406 | €87 | -€9,319 | -99.1% |
| Trade receivables | 40 | €9,000 | €0 | -€9,000 | -100% |
| Other amounts receivable | 41 | €406 | €87 | -€319 | -78.5% |
| Cash at bank and in hand | 54/58 | €6,276 | €3,881 | -€2,395 | -38.2% |
| Total equity and liabilities | 10/49 | €31,550 | €33,813 | +€2,263 | +7.2% |
| Equity | 10/15 | €5,187 | €8,183 | +€2,996 | +57.8% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,387 | €6,383 | +€2,996 | +88.4% |
| Amounts payable | 17/49 | €26,363 | €25,630 | -€733 | -2.8% |
| Amounts payable within one year | 42/48 | €26,245 | €25,630 | -€615 | -2.3% |
| Trade debts | 44 | €3,014 | €2,342 | -€672 | -22.3% |
| Suppliers | 440/4 | €3,014 | €2,342 | -€672 | -22.3% |
| Taxes, remuneration and social security | 45 | €2,718 | €2,205 | -€513 | -18.9% |
| Taxes | 450/3 | €2,718 | €2,205 | -€513 | -18.9% |
| Other amounts payable | 47/48 | €20,513 | €21,083 | +€570 | +2.8% |
| Accrued charges and deferred income | 492/3 | €118 | €0 | -€118 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €3,072 | +€1,911 | +165% |
| Other operating charges | 640/8 | €682 | €954 | +€272 | +39.9% |
| Gross operating margin | 9900 | €2,696 | €7,996 | +€5,300 | +197% |
| Operating profit (loss) | 9901 | €853 | €3,970 | +€3,117 | +365% |
| Financial charges | 65/66B | €172 | €247 | +€76 | +44.0% |
| Recurring financial charges | 65 | €172 | €247 | +€76 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €682 | €3,723 | +€3,041 | +446% |
| Income taxes | 67/77 | €503 | €727 | +€224 | +44.5% |
| Profit (loss) for the period | 9904 | €179 | €2,996 | +€2,817 | +1,578% |
| Profit (loss) for the period to be appropriated | 9905 | €179 | €2,996 | +€2,817 | +1,578% |
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 23 October 2026 via checked.be.