JDD 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.
JDD Consult
Largest movements
- Cash +€38,603
up €38,603 (+86.1%), from €44,839 to €83,442
mainly Other debts (+€18,919) and Net result for the year (+€15,138)
- Deferred charges and accrued income -€3,630
down €3,630 (-100%), from €3,630 to €0
- Other debts +€18,919
up €18,919 (+241%), from €7,866 to €26,785
- Reserves +€15,138
up €15,138 (+49.2%), from €30,779 to €45,916
- Accrued charges and deferred income +€1,152
new in 2025: €1,152
- Trade debts +€906
up €906 (+184%), from €491 to €1,398
- Gross operating margin -€18,058
down €18,058 (-46.6%), from €38,774 to €20,716
- Taxes -€3,733
down €3,733 (-46.9%), from €7,959 to €4,227
- Financial charges +€1,316
up €1,316 (+3,697%), from €36 to €1,351
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 | €48,601 | €84,272 | +€35,671 | +73.4% |
| Current assets | 29/58 | €48,601 | €84,272 | +€35,671 | +73.4% |
| Amounts receivable within one year | 40/41 | €132 | €830 | +€698 | +529% |
| Trade receivables | 40 | - | €787 | +€787 | |
| Other amounts receivable | 41 | €132 | €43 | -€89 | -67.5% |
| Cash at bank and in hand | 54/58 | €44,839 | €83,442 | +€38,603 | +86.1% |
| Deferred charges and accrued income | 490/1 | €3,630 | €0 | -€3,630 | -100% |
| Total equity and liabilities | 10/49 | €48,601 | €84,272 | +€35,671 | +73.4% |
| Equity | 10/15 | €33,279 | €48,416 | +€15,138 | +45.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,779 | €45,916 | +€15,138 | +49.2% |
| Distributable reserves | 133 | €30,779 | €45,916 | +€15,138 | +49.2% |
| Amounts payable | 17/49 | €15,323 | €35,856 | +€20,533 | +134% |
| Amounts payable within one year | 42/48 | €15,323 | €34,704 | +€19,381 | +126% |
| Trade debts | 44 | €491 | €1,398 | +€906 | +184% |
| Suppliers | 440/4 | €491 | €1,398 | +€906 | +184% |
| Taxes, remuneration and social security | 45 | €6,965 | €6,521 | -€444 | -6.4% |
| Taxes | 450/3 | €6,965 | €6,521 | -€444 | -6.4% |
| Other amounts payable | 47/48 | €7,866 | €26,785 | +€18,919 | +241% |
| Accrued charges and deferred income | 492/3 | - | €1,152 | +€1,152 | |
| Gross operating margin | 9900 | €38,774 | €20,716 | -€18,058 | -46.6% |
| Operating profit (loss) | 9901 | €38,774 | €20,716 | -€18,058 | -46.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €36 | €1,351 | +€1,316 | +3,697% |
| Recurring financial charges | 65 | €36 | €1,351 | +€1,316 | +3,697% |
| Profit (loss) for the period before taxes | 9903 | €38,738 | €19,364 | -€19,374 | -50.0% |
| Income taxes | 67/77 | €7,959 | €4,227 | -€3,733 | -46.9% |
| Profit (loss) for the period | 9904 | €30,779 | €15,138 | -€15,641 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,779 | €15,138 | -€15,641 | -50.8% |
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 17 October 2026 via checked.be.