JDG IT CONSULTING: 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.
JDG IT CONSULTING
Largest movements
- Cash +€208,172
up €208,172 (+156%), from €133,165 to €341,337
mainly Current investments (+€150,000) and Net result for the year (+€54,164)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Reserves +€54,164
up €54,164 (+18.7%), from €289,487 to €343,651
of which Distributable reserves: +€54,164
- Tax, wage and social debts +€6,698
up €6,698 (+514%), from €1,303 to €8,002
- Gross operating margin -€37,301
down €37,301 (-32.6%), from €114,534 to €77,233
- Taxes -€8,672
down €8,672 (-25.1%), from €34,620 to €25,947
- Depreciation -€6,460
down €6,460 (-95.2%), from €6,786 to €326
- Financial income +€4,650
up €4,650 (+3,242%), from €143 to €4,793
- Other operating charges +€1,397
up €1,397 (+1,109%), from €126 to €1,523
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,408 | €358,732 | +€61,324 | +20.6% |
| Fixed assets | 21/28 | €1,238 | €912 | -€326 | -26.3% |
| Tangible fixed assets | 22/27 | €1,238 | €912 | -€326 | -26.3% |
| Land and buildings | 22 | €932 | €790 | -€141 | -15.2% |
| Furniture and vehicles | 24 | €306 | €122 | -€184 | -60.2% |
| Current assets | 29/58 | €296,171 | €357,820 | +€61,650 | +20.8% |
| Amounts receivable after more than one year | 29 | €5,879 | €5,879 | = | 0.0% |
| Other amounts receivable | 291 | €5,879 | €5,879 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,939 | €10,372 | +€3,434 | +49.5% |
| Trade receivables | 40 | €6,143 | €9,967 | +€3,825 | +62.3% |
| Other amounts receivable | 41 | €796 | €405 | -€391 | -49.1% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €133,165 | €341,337 | +€208,172 | +156% |
| Deferred charges and accrued income | 490/1 | €188 | €232 | +€44 | +23.3% |
| Total equity and liabilities | 10/49 | €297,408 | €358,732 | +€61,324 | +20.6% |
| Equity | 10/15 | €295,687 | €349,851 | +€54,164 | +18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €289,487 | €343,651 | +€54,164 | +18.7% |
| 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 | €287,627 | €341,791 | +€54,164 | +18.8% |
| Amounts payable | 17/49 | €1,721 | €8,882 | +€7,160 | +416% |
| Amounts payable within one year | 42/48 | €1,721 | €8,882 | +€7,160 | +416% |
| Trade debts | 44 | €345 | €880 | +€535 | +155% |
| Suppliers | 440/4 | €345 | €880 | +€535 | +155% |
| Taxes, remuneration and social security | 45 | €1,303 | €8,002 | +€6,698 | +514% |
| Taxes | 450/3 | €1,303 | €8,002 | +€6,698 | +514% |
| Other amounts payable | 47/48 | €72 | €0 | -€72 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,786 | €326 | -€6,460 | -95.2% |
| Other operating charges | 640/8 | €126 | €1,523 | +€1,397 | +1,109% |
| Gross operating margin | 9900 | €114,534 | €77,233 | -€37,301 | -32.6% |
| Operating profit (loss) | 9901 | €107,622 | €75,384 | -€32,238 | -30.0% |
| Financial income | 75/76B | €143 | €4,793 | +€4,650 | +3,242% |
| Recurring financial income | 75 | €143 | €4,793 | +€4,650 | +3,242% |
| Financial charges | 65/66B | €125 | €67 | -€59 | -46.8% |
| Recurring financial charges | 65 | €125 | €67 | -€59 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €107,640 | €80,111 | -€27,529 | -25.6% |
| Income taxes | 67/77 | €34,620 | €25,947 | -€8,672 | -25.1% |
| Profit (loss) for the period | 9904 | €73,020 | €54,164 | -€18,857 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,020 | €54,164 | -€18,857 | -25.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.