JDKonsult: 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.
JDKonsult
Largest movements
- Current investments +€141,603
up €141,603 (+442%), from €32,011 to €173,614
- Cash -€115,973
down €115,973 (-78.8%), from €147,250 to €31,277
mainly Current investments (-€141,603) and Contributions, distributions and other (-€26,119)
- Receivables within one year -€21,158
down €21,158 (-60.5%), from €34,944 to €13,786
of which Other amounts receivable: -€25,049
- Tax, wage and social debts +€6,877
up €6,877 (+32.0%), from €21,478 to €28,355
- Reserves -€3,263
down €3,263 (-1.7%), from €188,716 to €185,454
- Gross operating margin -€24,362
down €24,362 (-40.0%), from €60,878 to €36,517
- Financial income +€4,835
up €4,835 (+1,846%), from €262 to €5,097
- Taxes -€4,554
down €4,554 (-31.0%), from €14,711 to €10,157
- Depreciation -€4,031
down €4,031 (-70.7%), from €5,699 to €1,668
- Financial charges +€662
up €662 (+11.3%), from €5,836 to €6,498
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 | €218,936 | €221,756 | +€2,821 | +1.3% |
| Fixed assets | 21/28 | €3,381 | €1,713 | -€1,668 | -49.3% |
| Tangible fixed assets | 22/27 | €2,589 | €921 | -€1,668 | -64.4% |
| Plant, machinery and equipment | 23 | €2,001 | €921 | -€1,079 | -54.0% |
| Furniture and vehicles | 24 | €588 | €0 | -€588 | -100% |
| Financial fixed assets | 28 | €792 | €792 | = | 0.0% |
| Current assets | 29/58 | €215,555 | €220,043 | +€4,488 | +2.1% |
| Amounts receivable within one year | 40/41 | €34,944 | €13,786 | -€21,158 | -60.5% |
| Trade receivables | 40 | €7,024 | €10,915 | +€3,891 | +55.4% |
| Other amounts receivable | 41 | €27,920 | €2,871 | -€25,049 | -89.7% |
| Current investments | 50/53 | €32,011 | €173,614 | +€141,603 | +442% |
| Cash at bank and in hand | 54/58 | €147,250 | €31,277 | -€115,973 | -78.8% |
| Deferred charges and accrued income | 490/1 | €1,349 | €1,366 | +€17 | +1.2% |
| Total equity and liabilities | 10/49 | €218,936 | €221,756 | +€2,821 | +1.3% |
| Equity | 10/15 | €194,916 | €191,654 | -€3,263 | -1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,716 | €185,454 | -€3,263 | -1.7% |
| Distributable reserves | 133 | €188,716 | €185,454 | -€3,263 | -1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,019 | €30,102 | +€6,083 | +25.3% |
| Amounts payable within one year | 42/48 | €23,267 | €30,102 | +€6,835 | +29.4% |
| Financial debts | 43 | - | €254 | +€254 | |
| Credit institutions | 430/8 | - | €254 | +€254 | |
| Trade debts | 44 | €1,789 | €1,493 | -€297 | -16.6% |
| Suppliers | 440/4 | €1,789 | €1,493 | -€297 | -16.6% |
| Taxes, remuneration and social security | 45 | €21,478 | €28,355 | +€6,877 | +32.0% |
| Taxes | 450/3 | €21,478 | €28,355 | +€6,877 | +32.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €752 | €0 | -€752 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,699 | €1,668 | -€4,031 | -70.7% |
| Other operating charges | 640/8 | €101 | €435 | +€334 | +331% |
| Gross operating margin | 9900 | €60,878 | €36,517 | -€24,362 | -40.0% |
| Operating profit (loss) | 9901 | €55,078 | €34,414 | -€20,664 | -37.5% |
| Financial income | 75/76B | €262 | €5,097 | +€4,835 | +1,846% |
| Recurring financial income | 75 | €262 | €5,097 | +€4,835 | +1,846% |
| Financial charges | 65/66B | €5,836 | €6,498 | +€662 | +11.3% |
| Recurring financial charges | 65 | €5,836 | €6,498 | +€662 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €49,505 | €33,013 | -€16,491 | -33.3% |
| Income taxes | 67/77 | €14,711 | €10,157 | -€4,554 | -31.0% |
| Profit (loss) for the period | 9904 | €34,794 | €22,856 | -€11,938 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,794 | €22,856 | -€11,938 | -34.3% |
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.