JDC CONSULTANCY: 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 CONSULTANCY
Largest movements
- Tangible fixed assets +€209,866
up €209,866 (+67.9%), from €309,230 to €519,095
of which Land and buildings: +€203,370
- Receivables within one year +€121,721
up €121,721 (+343%), from €35,507 to €157,227
of which Trade receivables: +€141,293
- Current investments +€45,692
up €45,692 (+6.2%), from €735,026 to €780,718
- Revaluation surpluses +€219,039
up €219,039 (+1,822%), from €12,022 to €231,061
- Reserves +€134,739
up €134,739 (+9.1%), from €1.5m to €1.6m
of which Distributable reserves: +€134,739
- Tax, wage and social debts +€32,708
up €32,708 (+1,311%), from €2,494 to €35,202
- Gross operating margin +€275,501
up €275,501 (+126%), from €218,050 to €493,551
- Taxes +€71,298
up €71,298 (+101%), from €70,757 to €142,056
- Financial income -€18,375
down €18,375 (-51.5%), from €35,659 to €17,284
of which Non-recurring financial income: -€12,321
- Depreciation -€6,018
down €6,018 (-13.3%), from €45,373 to €39,356
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 | €1,552,935 | €1,936,990 | +€384,056 | +24.7% |
| Fixed assets | 21/28 | €510,713 | €720,578 | +€209,866 | +41.1% |
| Tangible fixed assets | 22/27 | €309,230 | €519,095 | +€209,866 | +67.9% |
| Land and buildings | 22 | €213,738 | €417,108 | +€203,370 | +95.1% |
| Furniture and vehicles | 24 | €88,777 | €84,251 | -€4,526 | -5.1% |
| Other tangible fixed assets | 26 | €6,714 | €17,736 | +€11,022 | +164% |
| Financial fixed assets | 28 | €201,483 | €201,483 | = | 0.0% |
| Current assets | 29/58 | €1,042,222 | €1,216,412 | +€174,190 | +16.7% |
| Amounts receivable within one year | 40/41 | €35,507 | €157,227 | +€121,721 | +343% |
| Trade receivables | 40 | €11,181 | €152,474 | +€141,293 | +1,264% |
| Other amounts receivable | 41 | €24,326 | €4,753 | -€19,573 | -80.5% |
| Current investments | 50/53 | €735,026 | €780,718 | +€45,692 | +6.2% |
| Cash at bank and in hand | 54/58 | €267,523 | €274,515 | +€6,991 | +2.6% |
| Deferred charges and accrued income | 490/1 | €4,165 | €3,952 | -€213 | -5.1% |
| Total equity and liabilities | 10/49 | €1,552,935 | €1,936,990 | +€384,056 | +24.7% |
| Equity | 10/15 | €1,509,721 | €1,863,500 | +€353,779 | +23.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €12,022 | €231,061 | +€219,039 | +1,822% |
| Reserves | 13 | €1,485,299 | €1,620,039 | +€134,739 | +9.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €113,670 | €113,670 | = | 0.0% |
| Distributable reserves | 133 | €1,371,629 | €1,506,369 | +€134,739 | +9.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €20,635 | €20,635 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,635 | €20,635 | = | 0.0% |
| Pensions and similar obligations | 160 | €20,635 | €20,635 | = | 0.0% |
| Amounts payable | 17/49 | €22,578 | €52,855 | +€30,277 | +134% |
| Amounts payable within one year | 42/48 | €22,483 | €52,801 | +€30,317 | +135% |
| Trade debts | 44 | €18,156 | €388 | -€17,768 | -97.9% |
| Suppliers | 440/4 | €18,156 | €388 | -€17,768 | -97.9% |
| Taxes, remuneration and social security | 45 | €2,494 | €35,202 | +€32,708 | +1,311% |
| Taxes | 450/3 | €2,494 | €35,202 | +€32,708 | +1,311% |
| Other amounts payable | 47/48 | €1,833 | €17,210 | +€15,377 | +839% |
| Accrued charges and deferred income | 492/3 | €95 | €55 | -€40 | -42.5% |
| Non-recurring operating income | 76A | €14,230 | €0 | -€14,230 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,373 | €39,356 | -€6,018 | -13.3% |
| Other operating charges | 640/8 | €1,116 | €3,661 | +€2,545 | +228% |
| Gross operating margin | 9900 | €218,050 | €493,551 | +€275,501 | +126% |
| Operating profit (loss) | 9901 | €171,560 | €450,534 | +€278,974 | +163% |
| Financial income | 75/76B | €35,659 | €17,284 | -€18,375 | -51.5% |
| Recurring financial income | 75 | €16,118 | €10,064 | -€6,054 | -37.6% |
| Non-recurring financial income | 76B | €19,541 | €7,219 | -€12,321 | -63.1% |
| Financial charges | 65/66B | €125 | €204 | +€79 | +63.8% |
| Recurring financial charges | 65 | €125 | €204 | +€79 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €207,094 | €467,613 | +€260,519 | +126% |
| Income taxes | 67/77 | €70,757 | €142,056 | +€71,298 | +101% |
| Profit (loss) for the period | 9904 | €136,337 | €325,558 | +€189,221 | +139% |
| Transfer from tax-exempt reserves | 789 | €106,800 | €0 | -€106,800 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €243,137 | €325,558 | +€82,421 | +33.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.