JDM 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.
JDM Consult
Largest movements
- Receivables within one year +€60,041
up €60,041 (+699.6%), from €8,582 to €68,623
of which Trade receivables: +€60,276
- Cash +€39,558
up €39,558 (+2739.7%), from €1,444 to €41,002
mainly Net result for the year (+€48,109) and Tax, wage and social debts (+€36,602)
- Tangible fixed assets +€6,837
up €6,837 (+291.7%), from €2,344 to €9,181
- Reserves +€48,109
up €48,109 (+1355.7%), from €3,549 to €51,657
- Tax, wage and social debts +€36,602
up €36,602 (+2611.4%), from €1,402 to €38,004
of which Taxes: +€34,038
- Trade debts +€19,864
up €19,864 (+5572.1%), from €357 to €20,221
- Other debts +€1,860
up €1,860 (+175.0%), from €1,063 to €2,923
- Gross operating margin +€62,856
up €62,856 (+6913.8%), from €909 to €63,765
- Taxes +€12,870
up €12,870 (+16133.6%), from €80 to €12,950
- Depreciation +€1,170
up €1,170 (+288.4%), from €406 to €1,576
- Other operating charges +€833
up €833 (+706.1%), from €118 to €951
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 | €12,370 | €118,805 | +€106,436 | +860.5% |
| Fixed assets | 21/28 | €2,344 | €9,181 | +€6,837 | +291.7% |
| Tangible fixed assets | 22/27 | €2,344 | €9,181 | +€6,837 | +291.7% |
| Furniture and vehicles | 24 | €2,344 | €9,181 | +€6,837 | +291.7% |
| Current assets | 29/58 | €10,026 | €109,625 | +€99,599 | +993.4% |
| Amounts receivable within one year | 40/41 | €8,582 | €68,623 | +€60,041 | +699.6% |
| Trade receivables | 40 | €8,347 | €68,623 | +€60,276 | +722.1% |
| Other amounts receivable | 41 | €235 | - | -€235 | |
| Cash at bank and in hand | 54/58 | €1,444 | €41,002 | +€39,558 | +2739.7% |
| Total equity and liabilities | 10/49 | €12,370 | €118,805 | +€106,436 | +860.5% |
| Equity | 10/15 | €9,549 | €57,657 | +€48,109 | +503.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €3,549 | €51,657 | +€48,109 | +1355.7% |
| Distributable reserves | 133 | €3,549 | €51,657 | +€48,109 | +1355.7% |
| Amounts payable | 17/49 | €2,821 | €61,148 | +€58,327 | +2067.5% |
| Amounts payable within one year | 42/48 | €2,821 | €61,148 | +€58,327 | +2067.5% |
| Trade debts | 44 | €357 | €20,221 | +€19,864 | +5572.1% |
| Suppliers | 440/4 | €357 | €20,221 | +€19,864 | +5572.1% |
| Taxes, remuneration and social security | 45 | €1,402 | €38,004 | +€36,602 | +2611.4% |
| Taxes | 450/3 | €1,402 | €35,439 | +€34,038 | +2428.4% |
| Remuneration and social security | 454/9 | - | €2,565 | +€2,565 | |
| Other amounts payable | 47/48 | €1,063 | €2,923 | +€1,860 | +175.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €1,576 | +€1,170 | +288.4% |
| Other operating charges | 640/8 | €118 | €951 | +€833 | +706.1% |
| Gross operating margin | 9900 | €909 | €63,765 | +€62,856 | +6913.8% |
| Operating profit (loss) | 9901 | €386 | €61,238 | +€60,853 | +15785.1% |
| Financial charges | 65/66B | €174 | €180 | +€6 | +3.3% |
| Recurring financial charges | 65 | €174 | €180 | +€6 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €211 | €61,058 | +€60,847 | +28793.8% |
| Income taxes | 67/77 | €80 | €12,950 | +€12,870 | +16133.6% |
| Profit (loss) for the period | 9904 | €132 | €48,109 | +€47,977 | +36470.8% |
| Profit (loss) for the period to be appropriated | 9905 | €132 | €48,109 | +€47,977 | +36470.8% |
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 6 October 2026 via checked.be.