JDC Management & 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 Management & Consultancy
Largest movements
- Receivables within one year +€28,034
up €28,034 (+1,187%), from €2,363 to €30,397
of which Trade receivables: +€23,834
- Cash +€27,700
up €27,700 (+95.9%), from €28,894 to €56,594
mainly Net result for the year (+€115,453) and Tax, wage and social debts (+€40,108)
- Tangible fixed assets -€27,654
down €27,654 (-22.1%), from €125,039 to €97,385
of which Furniture and vehicles: -€22,621
- Reserves +€115,450
up €115,450 (+24.4%), from €472,254 to €587,704
- Debts after one year -€93,046
down €93,046 (-41.3%), from €225,566 to €132,520
- Tax, wage and social debts +€40,108
up €40,108 (+96.2%), from €41,696 to €81,804
of which Remuneration and social security: +€49,651
- Advances received -€24,200
down €24,200 (-100%), from €24,200 to €0
No income-statement line moved by more than 1% of the activity.
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 | €865,993 | €905,394 | +€39,401 | +4.5% |
| Fixed assets | 21/28 | €625,039 | €600,745 | -€24,294 | -3.9% |
| Tangible fixed assets | 22/27 | €125,039 | €97,385 | -€27,654 | -22.1% |
| Plant, machinery and equipment | 23 | €2,616 | €2,018 | -€599 | -22.9% |
| Furniture and vehicles | 24 | €92,370 | €69,749 | -€22,621 | -24.5% |
| Other tangible fixed assets | 26 | €30,053 | €25,618 | -€4,434 | -14.8% |
| Financial fixed assets | 28 | €500,000 | €503,360 | +€3,360 | +0.7% |
| Current assets | 29/58 | €240,954 | €304,649 | +€63,696 | +26.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,363 | €30,397 | +€28,034 | +1,187% |
| Trade receivables | 40 | €2,363 | €26,197 | +€23,834 | +1,009% |
| Other amounts receivable | 41 | - | €4,200 | +€4,200 | |
| Cash at bank and in hand | 54/58 | €28,894 | €56,594 | +€27,700 | +95.9% |
| Deferred charges and accrued income | 490/1 | €9,697 | €17,659 | +€7,961 | +82.1% |
| Total equity and liabilities | 10/49 | €865,993 | €905,394 | +€39,401 | +4.5% |
| Equity | 10/15 | €477,061 | €592,514 | +€115,453 | +24.2% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €472,254 | €587,704 | +€115,450 | +24.4% |
| Distributable reserves | 133 | €472,254 | €587,704 | +€115,450 | +24.4% |
| Profit (loss) carried forward | 14 | €7 | €10 | +€3 | +37.8% |
| Amounts payable | 17/49 | €388,932 | €312,881 | -€76,051 | -19.6% |
| Amounts payable after more than one year | 17 | €225,566 | €132,520 | -€93,046 | -41.3% |
| Financial debts | 170/4 | €225,566 | €132,520 | -€93,046 | -41.3% |
| Amounts payable within one year | 42/48 | €163,366 | €180,361 | +€16,995 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €91,522 | €93,046 | +€1,524 | +1.7% |
| Trade debts | 44 | €1,059 | €388 | -€671 | -63.4% |
| Suppliers | 440/4 | €1,059 | €388 | -€671 | -63.4% |
| Advances received on contracts in progress | 46 | €24,200 | €0 | -€24,200 | -100% |
| Taxes, remuneration and social security | 45 | €41,696 | €81,804 | +€40,108 | +96.2% |
| Taxes | 450/3 | €29,388 | €19,845 | -€9,543 | -32.5% |
| Remuneration and social security | 454/9 | €12,308 | €61,959 | +€49,651 | +403% |
| Other amounts payable | 47/48 | €4,889 | €5,123 | +€233 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,224 | €27,654 | +€1,430 | +5.5% |
| Other operating charges | 640/8 | €1,206 | €1,607 | +€401 | +33.2% |
| Gross operating margin | 9900 | €200,977 | €200,586 | -€392 | -0.2% |
| Operating profit (loss) | 9901 | €173,547 | €171,325 | -€2,222 | -1.3% |
| Financial income | 75/76B | €5,860 | €5,860 | = | 0.0% |
| Recurring financial income | 75 | €5,860 | €5,860 | = | 0.0% |
| Financial charges | 65/66B | €6,444 | €5,495 | -€949 | -14.7% |
| Recurring financial charges | 65 | €6,444 | €5,495 | -€949 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €172,964 | €171,690 | -€1,274 | -0.7% |
| Income taxes | 67/77 | €55,311 | €56,237 | +€927 | +1.7% |
| Profit (loss) for the period | 9904 | €117,653 | €115,453 | -€2,200 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €117,653 | €115,453 | -€2,200 | -1.9% |
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 28 October 2026 via checked.be.