JDEL 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.
JDEL CONSULT
Largest movements
- Cash +€2,662
up €2,662 (+27.0%), from €9,863 to €12,525
mainly Receivables within one year (+€2,018) and Net result for the year (+€1,736)
- Receivables within one year -€2,018
down €2,018 (-86.8%), from €2,325 to €308
of which Trade receivables: -€1,683
- Tangible fixed assets +€544
up €544 (+41.7%), from €1,302 to €1,846
- Formation expenses -€254
down €254 (-45.5%), from €558 to €304
- Deferred charges and accrued income +€186
up €186 (+253%), from €74 to €260
- Profit (loss) carried forward +€903
up €903 (+107%), from €847 to €1,751
- Trade debts +€457
up €457 (+306%), from €149 to €606
- Gross operating margin +€775
up €775 (+23.1%), from €3,359 to €4,133
- Other operating charges +€465
new in 2025: €465
- Taxes +€202
up €202 (+24.1%), from €839 to €1,040
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 | €14,122 | €15,243 | +€1,121 | +7.9% |
| Formation expenses | 20 | €558 | €304 | -€254 | -45.5% |
| Fixed assets | 21/28 | €1,302 | €1,846 | +€544 | +41.7% |
| Tangible fixed assets | 22/27 | €1,302 | €1,846 | +€544 | +41.7% |
| Furniture and vehicles | 24 | €1,302 | €1,846 | +€544 | +41.7% |
| Current assets | 29/58 | €12,262 | €13,093 | +€831 | +6.8% |
| Amounts receivable within one year | 40/41 | €2,325 | €308 | -€2,018 | -86.8% |
| Trade receivables | 40 | €1,683 | - | -€1,683 | |
| Other amounts receivable | 41 | €643 | €308 | -€335 | -52.1% |
| Cash at bank and in hand | 54/58 | €9,863 | €12,525 | +€2,662 | +27.0% |
| Deferred charges and accrued income | 490/1 | €74 | €260 | +€186 | +253% |
| Total equity and liabilities | 10/49 | €14,122 | €15,243 | +€1,121 | +7.9% |
| Equity | 10/15 | €12,535 | €13,439 | +€903 | +7.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,188 | €9,188 | = | 0.0% |
| Distributable reserves | 133 | €9,188 | €9,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | €847 | €1,751 | +€903 | +107% |
| Amounts payable | 17/49 | €1,586 | €1,804 | +€218 | +13.7% |
| Amounts payable within one year | 42/48 | €1,586 | €1,804 | +€218 | +13.7% |
| Trade debts | 44 | €149 | €606 | +€457 | +306% |
| Suppliers | 440/4 | €149 | €606 | +€457 | +306% |
| Taxes, remuneration and social security | 45 | €473 | €366 | -€107 | -22.7% |
| Taxes | 450/3 | €473 | €366 | -€107 | -22.7% |
| Other amounts payable | 47/48 | €964 | €833 | -€131 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €686 | €715 | +€28 | +4.1% |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | €3,359 | €4,133 | +€775 | +23.1% |
| Operating profit (loss) | 9901 | €2,673 | €2,953 | +€281 | +10.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €154 | €177 | +€23 | +15.0% |
| Recurring financial charges | 65 | €154 | €177 | +€23 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €2,519 | €2,777 | +€258 | +10.2% |
| Income taxes | 67/77 | €839 | €1,040 | +€202 | +24.1% |
| Profit (loss) for the period | 9904 | €1,680 | €1,736 | +€56 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,680 | €1,736 | +€56 | +3.3% |
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 15 October 2026 via checked.be.