JDI 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.
JDI Consulting
Largest movements
- Receivables within one year -€74,251
down €74,251 (-13.9%), from €533,488 to €459,238
of which Other amounts receivable: -€74,251
- Reserves +€365,922
up €365,922 (+74.4%), from €492,041 to €857,964
- Debts after one year -€349,146
down €349,146 (-23.5%), from €1.5m to €1.1m
- Short-term financial debts -€200,000
down €200,000 (-100%), from €200,000 to €0
- Other debts +€66,977
up €66,977 (+40.0%), from €167,580 to €234,557
- Financial income -€81,900
down €81,900 (-15.5%), from €530,048 to €448,148
- Gross operating margin -€35,479
down €35,479 (-91.6%), from €38,722 to €3,244
- Depreciation -€7,484
down €7,484 (-27.7%), from €27,058 to €19,574
- Financial charges +€5,232
up €5,232 (+9.0%), from €57,841 to €63,074
- Other operating charges +€1,018
up €1,018 (+132%), from €773 to €1,791
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 | €2,713,954 | €2,619,366 | -€94,587 | -3.5% |
| Fixed assets | 21/28 | €2,160,052 | €2,143,348 | -€16,704 | -0.8% |
| Tangible fixed assets | 22/27 | €127,197 | €110,493 | -€16,704 | -13.1% |
| Furniture and vehicles | 24 | €5,429 | €2,981 | -€2,447 | -45.1% |
| Other tangible fixed assets | 26 | €121,769 | €107,512 | -€14,257 | -11.7% |
| Financial fixed assets | 28 | €2,032,855 | €2,032,855 | = | 0.0% |
| Current assets | 29/58 | €553,901 | €476,018 | -€77,883 | -14.1% |
| Amounts receivable within one year | 40/41 | €533,488 | €459,238 | -€74,251 | -13.9% |
| Trade receivables | 40 | €13,826 | €13,826 | = | 0.0% |
| Other amounts receivable | 41 | €519,662 | €445,411 | -€74,251 | -14.3% |
| Cash at bank and in hand | 54/58 | €19,394 | €15,792 | -€3,602 | -18.6% |
| Deferred charges and accrued income | 490/1 | €1,019 | €988 | -€31 | -3.0% |
| Total equity and liabilities | 10/49 | €2,713,954 | €2,619,366 | -€94,587 | -3.5% |
| Equity | 10/15 | €494,041 | €859,964 | +€365,922 | +74.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €492,041 | €857,964 | +€365,922 | +74.4% |
| Distributable reserves | 133 | €492,041 | €857,964 | +€365,922 | +74.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,219,912 | €1,759,403 | -€460,510 | -20.7% |
| Amounts payable after more than one year | 17 | €1,482,853 | €1,133,707 | -€349,146 | -23.5% |
| Financial debts | 170/4 | €1,482,853 | €1,133,707 | -€349,146 | -23.5% |
| Amounts payable within one year | 42/48 | €729,761 | €608,829 | -€120,932 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €345,106 | €349,146 | +€4,040 | +1.2% |
| Financial debts | 43 | €200,000 | €0 | -€200,000 | -100% |
| Other loans | 439 | €200,000 | €0 | -€200,000 | -100% |
| Trade debts | 44 | €265 | €2,917 | +€2,652 | +1,002% |
| Suppliers | 440/4 | €265 | €2,917 | +€2,652 | +1,002% |
| Taxes, remuneration and social security | 45 | €16,810 | €22,209 | +€5,400 | +32.1% |
| Taxes | 450/3 | €7,975 | €11,905 | +€3,930 | +49.3% |
| Remuneration and social security | 454/9 | €8,835 | €10,305 | +€1,470 | +16.6% |
| Other amounts payable | 47/48 | €167,580 | €234,557 | +€66,977 | +40.0% |
| Accrued charges and deferred income | 492/3 | €7,299 | €16,867 | +€9,569 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,058 | €19,574 | -€7,484 | -27.7% |
| Other operating charges | 640/8 | €773 | €1,791 | +€1,018 | +132% |
| Gross operating margin | 9900 | €38,722 | €3,244 | -€35,479 | -91.6% |
| Operating profit (loss) | 9901 | €10,891 | -€18,122 | -€29,013 | |
| Financial income | 75/76B | €530,048 | €448,148 | -€81,900 | -15.5% |
| Recurring financial income | 75 | €530,048 | €448,148 | -€81,900 | -15.5% |
| Financial charges | 65/66B | €57,841 | €63,074 | +€5,232 | +9.0% |
| Recurring financial charges | 65 | €57,841 | €63,074 | +€5,232 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €483,098 | €366,953 | -€116,145 | -24.0% |
| Income taxes | 67/77 | €198 | €198 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | €482,900 | €366,755 | -€116,145 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €482,900 | €366,755 | -€116,145 | -24.1% |
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 23 October 2026 via checked.be.