JDCONSULT: 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.
JDCONSULT
Largest movements
- Cash -€20,670
down €20,670 (-22.0%), from €94,109 to €73,439
mainly Receivables within one year (-€8,797) and Net result for the year (-€6,963)
- Receivables within one year +€8,797
up €8,797 (+95.4%), from €9,217 to €18,014
of which Other amounts receivable: +€11,503
- Profit (loss) carried forward -€6,963
down €6,963, from €0 to -€6,963
- Other debts -€4,531
no longer reported in 2025 (was €4,531)
- Tax, wage and social debts -€1,219
down €1,219 (-18.8%), from €6,483 to €5,264
- Gross operating margin -€24,695
down €24,695, from €19,617 to -€5,078
- Taxes -€4,393
down €4,393 (-95.7%), from €4,589 to €195
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 | €104,226 | €91,822 | -€12,404 | -11.9% |
| Fixed assets | 21/28 | €900 | €370 | -€530 | -58.9% |
| Tangible fixed assets | 22/27 | €900 | €370 | -€530 | -58.9% |
| Furniture and vehicles | 24 | €900 | €370 | -€530 | -58.9% |
| Current assets | 29/58 | €103,326 | €91,453 | -€11,874 | -11.5% |
| Amounts receivable within one year | 40/41 | €9,217 | €18,014 | +€8,797 | +95.4% |
| Trade receivables | 40 | €8,806 | €6,100 | -€2,706 | -30.7% |
| Other amounts receivable | 41 | €411 | €11,914 | +€11,503 | +2,796% |
| Cash at bank and in hand | 54/58 | €94,109 | €73,439 | -€20,670 | -22.0% |
| Total equity and liabilities | 10/49 | €104,226 | €91,822 | -€12,404 | -11.9% |
| Equity | 10/15 | €92,668 | €85,705 | -€6,963 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,068 | €74,068 | = | 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% |
| Distributable reserves | 133 | €72,208 | €72,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,963 | -€6,963 | |
| Amounts payable | 17/49 | €11,557 | €6,117 | -€5,440 | -47.1% |
| Amounts payable within one year | 42/48 | €11,557 | €6,117 | -€5,440 | -47.1% |
| Trade debts | 44 | €544 | €853 | +€310 | +56.9% |
| Suppliers | 440/4 | €544 | €853 | +€310 | +56.9% |
| Taxes, remuneration and social security | 45 | €6,483 | €5,264 | -€1,219 | -18.8% |
| Taxes | 450/3 | €6,483 | €5,264 | -€1,219 | -18.8% |
| Other amounts payable | 47/48 | €4,531 | - | -€4,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €530 | = | 0.0% |
| Other operating charges | 640/8 | €1,048 | €1,176 | +€128 | +12.2% |
| Gross operating margin | 9900 | €19,617 | -€5,078 | -€24,695 | |
| Operating profit (loss) | 9901 | €18,039 | -€6,785 | -€24,824 | |
| Financial income | 75/76B | €169 | €136 | -€33 | -19.5% |
| Recurring financial income | 75 | €169 | €136 | -€33 | -19.5% |
| Financial charges | 65/66B | €99 | €120 | +€21 | +20.7% |
| Recurring financial charges | 65 | €99 | €120 | +€21 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €18,109 | -€6,768 | -€24,877 | |
| Income taxes | 67/77 | €4,589 | €195 | -€4,393 | -95.7% |
| Profit (loss) for the period | 9904 | €13,520 | -€6,963 | -€20,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,520 | -€6,963 | -€20,484 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.