JDCM 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.
JDCM CONSULT
Largest movements
- Cash +€15,878
up €15,878 (+30.0%), from €52,869 to €68,747
mainly Other debts (+€26,539) and Net result for the year (+€8,999)
- Other debts +€26,539
up €26,539 (+26,276%), from €101 to €26,640
- Profit (loss) carried forward -€21,001
down €21,001 (-14.1%), from €149,450 to €128,449
- Tax, wage and social debts +€8,685
up €8,685 (+2,757%), from €315 to €9,000
- Gross operating margin +€13,029
up €13,029 (+160%), from €8,153 to €21,182
- Purchases and services -€7,024
down €7,024 (-30.0%), from €23,396 to €16,372
- Turnover +€6,003
up €6,003 (+19.0%), from €31,550 to €37,553
- Taxes +€1,215
new in 2025: €1,215
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 | €170,713 | €184,782 | +€14,069 | +8.2% |
| Fixed assets | 21/28 | €115,178 | €114,535 | -€643 | -0.6% |
| Tangible fixed assets | 22/27 | €115,178 | €114,535 | -€643 | -0.6% |
| Land and buildings | 22 | €110,549 | €110,542 | -€7 | 0.0% |
| Plant, machinery and equipment | 23 | €3,749 | €3,333 | -€416 | -11.1% |
| Furniture and vehicles | 24 | €880 | €660 | -€220 | -25.0% |
| Current assets | 29/58 | €55,535 | €70,247 | +€14,712 | +26.5% |
| Amounts receivable within one year | 40/41 | €2,666 | €1,499 | -€1,167 | -43.8% |
| Trade receivables | 40 | €2,666 | €1,499 | -€1,167 | -43.8% |
| Cash at bank and in hand | 54/58 | €52,869 | €68,747 | +€15,878 | +30.0% |
| Total equity and liabilities | 10/49 | €170,713 | €184,782 | +€14,069 | +8.2% |
| Equity | 10/15 | €169,902 | €148,901 | -€21,001 | -12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,450 | €128,449 | -€21,001 | -14.1% |
| Amounts payable | 17/49 | €811 | €35,881 | +€35,070 | +4,324% |
| Amounts payable within one year | 42/48 | €811 | €35,881 | +€35,070 | +4,324% |
| Trade debts | 44 | €395 | €241 | -€154 | -39.0% |
| Suppliers | 440/4 | €395 | €241 | -€154 | -39.0% |
| Taxes, remuneration and social security | 45 | €315 | €9,000 | +€8,685 | +2,757% |
| Taxes | 450/3 | €315 | €9,000 | +€8,685 | +2,757% |
| Other amounts payable | 47/48 | €101 | €26,640 | +€26,539 | +26,276% |
| Turnover | 70 | €31,550 | €37,553 | +€6,003 | +19.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,396 | €16,372 | -€7,024 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,426 | €8,426 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,281 | €2,232 | -€49 | -2.1% |
| Gross operating margin | 9900 | €8,153 | €21,182 | +€13,029 | +160% |
| Operating profit (loss) | 9901 | -€2,554 | €10,523 | +€13,077 | |
| Financial income | 75/76B | €89 | €118 | +€29 | +32.6% |
| Recurring financial income | 75 | €89 | €118 | +€29 | +32.6% |
| Financial charges | 65/66B | €481 | €427 | -€54 | -11.3% |
| Recurring financial charges | 65 | €481 | €427 | -€54 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,946 | €10,214 | +€13,160 | |
| Income taxes | 67/77 | - | €1,215 | +€1,215 | |
| Profit (loss) for the period | 9904 | -€2,946 | €8,999 | +€11,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,946 | €8,999 | +€11,945 |
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 21 October 2026 via checked.be.