JdiM Consult: what changed
Two fiscal 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.
JdiM Consult
Largest movements
- Cash +€16,018
up €16,018 (+43.4%), from €36,870 to €52,888
mainly Other debts (+€32,443) and Net result for the year (+€24,087)
- Receivables within one year +€15,007
up €15,007 (+273.0%), from €5,498 to €20,505
of which Trade receivables: +€9,795
- Tangible fixed assets -€8,132
down €8,132 (-19.2%), from €42,448 to €34,315
of which Furniture and vehicles: -€7,292
- Other debts +€32,443
up €32,443 (+1268.7%), from €2,557 to €35,000
- Profit (loss) carried forward -€10,913
down €10,913 (-15.6%), from €69,823 to €58,910
- Trade debts +€1,627
new in 2025: €1,627
- Gross operating margin -€43,295
down €43,295 (-51.3%), from €84,474 to €41,179
- Taxes -€10,134
down €10,134 (-59.4%), from €17,053 to €6,919
- Depreciation +€4,379
up €4,379 (+76.0%), from €5,759 to €10,138
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.
Cash bridge derived
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 | €84,816 | €107,798 | +€22,982 | +27.1% |
| Fixed assets | 21/28 | €42,448 | €34,315 | -€8,132 | -19.2% |
| Tangible fixed assets | 22/27 | €42,448 | €34,315 | -€8,132 | -19.2% |
| Plant, machinery and equipment | 23 | €3,199 | €2,359 | -€840 | -26.3% |
| Furniture and vehicles | 24 | €39,249 | €31,957 | -€7,292 | -18.6% |
| Current assets | 29/58 | €42,368 | €73,483 | +€31,115 | +73.4% |
| Amounts receivable within one year | 40/41 | €5,498 | €20,505 | +€15,007 | +273.0% |
| Trade receivables | 40 | - | €9,795 | +€9,795 | |
| Other amounts receivable | 41 | €5,498 | €10,711 | +€5,213 | +94.8% |
| Cash at bank and in hand | 54/58 | €36,870 | €52,888 | +€16,018 | +43.4% |
| Deferred charges and accrued income | 490/1 | - | €89 | +€89 | |
| Total equity and liabilities | 10/49 | €84,816 | €107,798 | +€22,982 | +27.1% |
| Equity | 10/15 | €72,323 | €61,410 | -€10,913 | -15.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Share premium | 1100/10 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,823 | €58,910 | -€10,913 | -15.6% |
| Amounts payable | 17/49 | €12,493 | €46,388 | +€33,895 | +271.3% |
| Amounts payable within one year | 42/48 | €12,493 | €46,388 | +€33,895 | +271.3% |
| Trade debts | 44 | - | €1,627 | +€1,627 | |
| Suppliers | 440/4 | - | €1,627 | +€1,627 | |
| Taxes, remuneration and social security | 45 | €9,936 | €9,761 | -€175 | -1.8% |
| Taxes | 450/3 | €9,936 | €9,761 | -€175 | -1.8% |
| Other amounts payable | 47/48 | €2,557 | €35,000 | +€32,443 | +1268.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,759 | €10,138 | +€4,379 | +76.0% |
| Other operating charges | 640/8 | €118 | €210 | +€92 | +78.0% |
| Gross operating margin | 9900 | €84,474 | €41,179 | -€43,295 | -51.3% |
| Operating profit (loss) | 9901 | €78,597 | €30,830 | -€47,766 | -60.8% |
| Financial income | 75/76B | - | €275 | +€275 | |
| Recurring financial income | 75 | - | €275 | +€275 | |
| Financial charges | 65/66B | €217 | €99 | -€118 | -54.2% |
| Recurring financial charges | 65 | €217 | €99 | -€118 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €78,380 | €31,006 | -€47,374 | -60.4% |
| Income taxes | 67/77 | €17,053 | €6,919 | -€10,134 | -59.4% |
| Profit (loss) for the period | 9904 | €61,327 | €24,087 | -€37,240 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,327 | €24,087 | -€37,240 | -60.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.