JDMA 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.
JDMA Consult
Largest movements
- Cash +€99,348
up €99,348 (+638%), from €15,578 to €114,927
mainly Net result for the year (+€214,905) and Tax, wage and social debts (+€28,664)
- Stocks and contracts +€70,000
up €70,000, from €0 to €70,000
- Tangible fixed assets -€19,662
down €19,662 (-25.2%), from €78,025 to €58,363
of which Furniture and vehicles: -€15,010
- Reserves +€214,905
up €214,905 (+22.2%), from €967,284 to €1.2m
of which Distributable reserves: +€214,905
- Trade debts -€90,751
down €90,751 (-83.4%), from €108,874 to €18,123
- Tax, wage and social debts +€28,664
up €28,664 (+155%), from €18,526 to €47,190
- Gross operating margin +€48,260
up €48,260 (+17.9%), from €269,876 to €318,136
- Taxes +€15,786
up €15,786 (+18.2%), from €86,961 to €102,747
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 | €1,119,503 | €1,269,668 | +€150,164 | +13.4% |
| Fixed assets | 21/28 | €78,025 | €58,363 | -€19,662 | -25.2% |
| Tangible fixed assets | 22/27 | €78,025 | €58,363 | -€19,662 | -25.2% |
| Furniture and vehicles | 24 | €49,731 | €34,721 | -€15,010 | -30.2% |
| Other tangible fixed assets | 26 | €28,294 | €23,642 | -€4,652 | -16.4% |
| Current assets | 29/58 | €1,041,478 | €1,211,305 | +€169,827 | +16.3% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Other amounts receivable | 291 | €600,000 | €600,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €70,000 | +€70,000 | |
| Contracts in progress | 37 | €0 | €70,000 | +€70,000 | |
| Amounts receivable within one year | 40/41 | €30,765 | €38,200 | +€7,435 | +24.2% |
| Trade receivables | 40 | €30,765 | €38,200 | +€7,435 | +24.2% |
| Current investments | 50/53 | €386,992 | €385,185 | -€1,807 | -0.5% |
| Cash at bank and in hand | 54/58 | €15,578 | €114,927 | +€99,348 | +638% |
| Deferred charges and accrued income | 490/1 | €8,142 | €2,994 | -€5,149 | -63.2% |
| Total equity and liabilities | 10/49 | €1,119,503 | €1,269,668 | +€150,164 | +13.4% |
| Equity | 10/15 | €985,884 | €1,200,789 | +€214,905 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €967,284 | €1,182,189 | +€214,905 | +22.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €967,284 | €1,182,189 | +€214,905 | +22.2% |
| Amounts payable | 17/49 | €133,619 | €68,879 | -€64,741 | -48.5% |
| Amounts payable within one year | 42/48 | €131,534 | €68,879 | -€62,656 | -47.6% |
| Trade debts | 44 | €108,874 | €18,123 | -€90,751 | -83.4% |
| Suppliers | 440/4 | €108,874 | €18,123 | -€90,751 | -83.4% |
| Taxes, remuneration and social security | 45 | €18,526 | €47,190 | +€28,664 | +155% |
| Taxes | 450/3 | €18,526 | €47,190 | +€28,664 | +155% |
| Other amounts payable | 47/48 | €4,135 | €3,566 | -€568 | -13.7% |
| Accrued charges and deferred income | 492/3 | €2,085 | €0 | -€2,085 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,967 | €25,885 | +€918 | +3.7% |
| Other operating charges | 640/8 | €1,178 | €1,777 | +€599 | +50.9% |
| Gross operating margin | 9900 | €269,876 | €318,136 | +€48,260 | +17.9% |
| Operating profit (loss) | 9901 | €243,732 | €290,474 | +€46,743 | +19.2% |
| Financial income | 75/76B | €25,342 | €27,233 | +€1,891 | +7.5% |
| Recurring financial income | 75 | €25,342 | €27,233 | +€1,891 | +7.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €50 | €55 | +€5 | +10.9% |
| Recurring financial charges | 65 | €50 | €55 | +€5 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €269,024 | €317,652 | +€48,628 | +18.1% |
| Income taxes | 67/77 | €86,961 | €102,747 | +€15,786 | +18.2% |
| Profit (loss) for the period | 9904 | €182,063 | €214,905 | +€32,842 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €182,063 | €214,905 | +€32,842 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.