JDM Trading Consult: 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.
JDM Trading Consult
Largest movements
- Receivables within one year +€19,101
up €19,101 (+161%), from €11,876 to €30,977
of which Trade receivables: +€14,658
- Cash -€8,142
down €8,142 (-26.0%), from €31,366 to €23,224
mainly Receivables within one year (-€19,101) and Investment in fixed assets (net) (-€6,190)
- Tangible fixed assets +€4,760
up €4,760 (+130%), from €3,675 to €8,436
of which Furniture and vehicles: +€5,001
- Profit (loss) carried forward +€8,174
up €8,174 (+25.6%), from €31,952 to €40,126
- Tax, wage and social debts +€7,401
up €7,401 (+84.1%), from €8,802 to €16,203
- Gross operating margin -€9,846
down €9,846 (-37.3%), from €26,429 to €16,583
- Taxes +€1,672
up €1,672 (+76.6%), from €2,182 to €3,853
- Financial charges -€589
down €589 (-22.0%), from €2,677 to €2,088
of which Financial charges: -€589
- Other operating charges -€347
down €347 (-20.4%), from €1,700 to €1,353
- Depreciation +€344
up €344 (+30.2%), from €1,140 to €1,484
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 | €56,448 | €72,561 | +€16,113 | +28.5% |
| Fixed assets | 21/28 | €3,730 | €8,436 | +€4,705 | +126% |
| Tangible fixed assets | 22/27 | €3,675 | €8,436 | +€4,760 | +130% |
| Plant, machinery and equipment | 23 | €2,163 | €1,923 | -€240 | -11.1% |
| Furniture and vehicles | 24 | €1,512 | €6,512 | +€5,001 | +331% |
| Financial fixed assets | 28 | €55 | €0 | -€55 | -100% |
| Current assets | 29/58 | €52,718 | €64,125 | +€11,408 | +21.6% |
| Amounts receivable within one year | 40/41 | €11,876 | €30,977 | +€19,101 | +161% |
| Trade receivables | 40 | €7,456 | €22,115 | +€14,658 | +197% |
| Other amounts receivable | 41 | €4,419 | €8,862 | +€4,443 | +101% |
| Cash at bank and in hand | 54/58 | €31,366 | €23,224 | -€8,142 | -26.0% |
| Deferred charges and accrued income | 490/1 | €9,476 | €9,924 | +€448 | +4.7% |
| Total equity and liabilities | 10/49 | €56,448 | €72,561 | +€16,113 | +28.5% |
| Equity | 10/15 | €41,952 | €50,126 | +€8,174 | +19.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,952 | €40,126 | +€8,174 | +25.6% |
| Amounts payable | 17/49 | €14,496 | €22,435 | +€7,939 | +54.8% |
| Amounts payable within one year | 42/48 | €14,496 | €22,435 | +€7,939 | +54.8% |
| Trade debts | 44 | €5,694 | €6,232 | +€538 | +9.4% |
| Suppliers | 440/4 | €5,694 | €6,232 | +€538 | +9.4% |
| Taxes, remuneration and social security | 45 | €8,802 | €16,203 | +€7,401 | +84.1% |
| Taxes | 450/3 | €8,802 | €16,203 | +€7,401 | +84.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €1,484 | +€344 | +30.2% |
| Other operating charges | 640/8 | €1,700 | €1,353 | -€347 | -20.4% |
| Gross operating margin | 9900 | €26,429 | €16,583 | -€9,846 | -37.3% |
| Operating profit (loss) | 9901 | €23,589 | €13,746 | -€9,843 | -41.7% |
| Financial income | 75/76B | €147 | €370 | +€222 | +151% |
| Recurring financial income | 75 | €147 | €370 | +€222 | +151% |
| Financial charges | 65/66B | €2,677 | €2,088 | -€589 | -22.0% |
| Recurring financial charges | 65 | €2,677 | €2,088 | -€589 | -22.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €21,059 | €12,027 | -€9,031 | -42.9% |
| Income taxes | 67/77 | €2,182 | €3,853 | +€1,672 | +76.6% |
| Profit (loss) for the period | 9904 | €18,877 | €8,174 | -€10,703 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,877 | €8,174 | -€10,703 | -56.7% |
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 30 October 2026 via checked.be.