JDC-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.
JDC-CONSULTING
Largest movements
- Cash -€15,223
down €15,223 (-11.5%), from €132,675 to €117,452
mainly Net result for the year (-€24,146) and Receivables within one year (-€1,322)
- Tangible fixed assets -€8,262
no longer reported in 2025 (was €8,262)
- Profit (loss) carried forward -€24,146
down €24,146 (-22.7%), from -€106,359 to -€130,505
- Depreciation -€2,963
down €2,963 (-26.4%), from €11,225 to €8,262
- Gross operating margin -€2,229
down €2,229 (-18.9%), from -€11,787 to -€14,016
- Financial charges +€224
up €224 (+28.3%), from €790 to €1,014
- Other operating charges +€170
up €170 (+33.3%), from €508 to €678
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 | €143,982 | €121,037 | -€22,945 | -15.9% |
| Fixed assets | 21/28 | €8,262 | - | -€8,262 | |
| Tangible fixed assets | 22/27 | €8,262 | - | -€8,262 | |
| Furniture and vehicles | 24 | €8,262 | - | -€8,262 | |
| Current assets | 29/58 | €135,721 | €121,037 | -€14,684 | -10.8% |
| Amounts receivable within one year | 40/41 | €2,163 | €3,485 | +€1,322 | +61.1% |
| Trade receivables | 40 | €27 | - | -€27 | |
| Other amounts receivable | 41 | €2,136 | €3,485 | +€1,349 | +63.2% |
| Cash at bank and in hand | 54/58 | €132,675 | €117,452 | -€15,223 | -11.5% |
| Deferred charges and accrued income | 490/1 | €883 | €100 | -€783 | -88.7% |
| Total equity and liabilities | 10/49 | €143,982 | €121,037 | -€22,945 | -15.9% |
| Equity | 10/15 | €90,665 | €66,520 | -€24,146 | -26.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €184,625 | €184,625 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,014 | €7,014 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,014 | €7,014 | = | 0.0% |
| Distributable reserves | 133 | €177,610 | €177,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,359 | -€130,505 | -€24,146 | -22.7% |
| Amounts payable | 17/49 | €53,317 | €54,517 | +€1,200 | +2.3% |
| Amounts payable within one year | 42/48 | €53,317 | €54,517 | +€1,200 | +2.3% |
| Trade debts | 44 | €156 | €1,180 | +€1,024 | +656.9% |
| Suppliers | 440/4 | €156 | €1,180 | +€1,024 | +656.9% |
| Taxes, remuneration and social security | 45 | €141 | €317 | +€176 | +125.2% |
| Taxes | 450/3 | €141 | €317 | +€176 | +125.2% |
| Other amounts payable | 47/48 | €53,020 | €53,020 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,225 | €8,262 | -€2,963 | -26.4% |
| Other operating charges | 640/8 | €508 | €678 | +€170 | +33.3% |
| Gross operating margin | 9900 | -€11,787 | -€14,016 | -€2,229 | -18.9% |
| Operating profit (loss) | 9901 | -€23,520 | -€22,956 | +€565 | +2.4% |
| Financial charges | 65/66B | €790 | €1,014 | +€224 | +28.3% |
| Recurring financial charges | 65 | €790 | €1,014 | +€224 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,310 | -€23,969 | +€341 | +1.4% |
| Income taxes | 67/77 | €104 | €176 | +€72 | +69.4% |
| Profit (loss) for the period | 9904 | -€24,414 | -€24,146 | +€269 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,414 | -€24,146 | +€269 | +1.1% |
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 9 October 2026 via checked.be.