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
- Cash +€39,589
up €39,589 (+1,157%), from €3,422 to €43,011
mainly Net result for the year (+€36,708) and Depreciation (+€5,940)
- Receivables within one year +€2,771
up €2,771 (+28.1%), from €9,874 to €12,645
- Tangible fixed assets -€1,523
down €1,523 (-8.3%), from €18,334 to €16,811
of which Furniture and vehicles: -€4,788
- Deferred charges and accrued income +€830
up €830 (+34.6%), from €2,396 to €3,226
- Reserves +€36,708
up €36,708 (+168%), from €21,912 to €58,620
- Tax, wage and social debts +€4,028
up €4,028 (+100.0%), from €4,029 to €8,057
- Other debts +€1,965
new in 2025: €1,965
- Gross operating margin +€23,574
up €23,574 (+79.7%), from €29,574 to €53,148
- Depreciation +€5,423
up €5,423 (+1,049%), from €517 to €5,940
- Taxes +€3,750
up €3,750 (+60.0%), from €6,250 to €10,000
- Other operating charges -€645
down €645 (-84.3%), from €765 to €120
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 | €34,025 | €75,693 | +€41,668 | +122% |
| Fixed assets | 21/28 | €18,334 | €16,811 | -€1,523 | -8.3% |
| Tangible fixed assets | 22/27 | €18,334 | €16,811 | -€1,523 | -8.3% |
| Plant, machinery and equipment | 23 | €4,152 | €7,418 | +€3,266 | +78.7% |
| Furniture and vehicles | 24 | €14,182 | €9,394 | -€4,788 | -33.8% |
| Current assets | 29/58 | €15,691 | €58,882 | +€43,190 | +275% |
| Amounts receivable within one year | 40/41 | €9,874 | €12,645 | +€2,771 | +28.1% |
| Trade receivables | 40 | €9,874 | €12,645 | +€2,771 | +28.1% |
| Cash at bank and in hand | 54/58 | €3,422 | €43,011 | +€39,589 | +1,157% |
| Deferred charges and accrued income | 490/1 | €2,396 | €3,226 | +€830 | +34.6% |
| Total equity and liabilities | 10/49 | €34,025 | €75,693 | +€41,668 | +122% |
| Equity | 10/15 | €26,912 | €63,620 | +€36,708 | +136% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,912 | €58,620 | +€36,708 | +168% |
| Distributable reserves | 133 | €21,912 | €58,620 | +€36,708 | +168% |
| Amounts payable | 17/49 | €7,113 | €12,073 | +€4,960 | +69.7% |
| Amounts payable within one year | 42/48 | €6,713 | €12,073 | +€5,360 | +79.8% |
| Trade debts | 44 | €2,683 | €2,051 | -€633 | -23.6% |
| Suppliers | 440/4 | €2,683 | €2,051 | -€633 | -23.6% |
| Taxes, remuneration and social security | 45 | €4,029 | €8,057 | +€4,028 | +100.0% |
| Taxes | 450/3 | €4,029 | €8,057 | +€4,028 | +100.0% |
| Other amounts payable | 47/48 | - | €1,965 | +€1,965 | |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | €5,940 | +€5,423 | +1,049% |
| Other operating charges | 640/8 | €765 | €120 | -€645 | -84.3% |
| Gross operating margin | 9900 | €29,574 | €53,148 | +€23,574 | +79.7% |
| Operating profit (loss) | 9901 | €28,293 | €47,089 | +€18,796 | +66.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €130 | €381 | +€250 | +192% |
| Recurring financial charges | 65 | €130 | €381 | +€250 | +192% |
| Profit (loss) for the period before taxes | 9903 | €28,162 | €46,708 | +€18,546 | +65.9% |
| Income taxes | 67/77 | €6,250 | €10,000 | +€3,750 | +60.0% |
| Profit (loss) for the period | 9904 | €21,912 | €36,708 | +€14,796 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,912 | €36,708 | +€14,796 | +67.5% |
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 22 October 2026 via checked.be.