JDMIT Consulting: 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.
JDMIT Consulting
Largest movements
- Tangible fixed assets -€32,677
down €32,677 (-5.0%), from €651,205 to €618,528
of which Land and buildings: -€22,582
- Receivables within one year +€24,727
up €24,727 (+54.7%), from €45,214 to €69,941
of which Trade receivables: +€26,699
- Profit (loss) carried forward +€37,901
up €37,901 (+20.7%), from €182,785 to €220,686
- Debts after one year -€24,656
down €24,656 (-5.4%), from €454,430 to €429,773
- Other debts -€19,437
down €19,437 (-79.1%), from €24,570 to €5,133
- Tax, wage and social debts +€7,782
up €7,782 (+28.9%), from €26,920 to €34,701
of which Taxes: +€7,851
- Gross operating margin +€23,636
up €23,636 (+24.6%), from €96,057 to €119,693
- Taxes +€3,251
up €3,251 (+19.2%), from €16,897 to €20,149
- Financial income -€1,644
no longer reported in 2025 (was €1,644)
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 | €735,718 | €726,671 | -€9,047 | -1.2% |
| Fixed assets | 21/28 | €651,545 | €618,869 | -€32,677 | -5.0% |
| Tangible fixed assets | 22/27 | €651,205 | €618,528 | -€32,677 | -5.0% |
| Land and buildings | 22 | €496,060 | €473,478 | -€22,582 | -4.6% |
| Furniture and vehicles | 24 | €10,377 | €7,563 | -€2,814 | -27.1% |
| Other tangible fixed assets | 26 | €144,768 | €137,487 | -€7,281 | -5.0% |
| Financial fixed assets | 28 | €341 | €341 | = | 0.0% |
| Current assets | 29/58 | €84,172 | €107,802 | +€23,630 | +28.1% |
| Amounts receivable within one year | 40/41 | €45,214 | €69,941 | +€24,727 | +54.7% |
| Trade receivables | 40 | €42,858 | €69,557 | +€26,699 | +62.3% |
| Other amounts receivable | 41 | €2,356 | €384 | -€1,972 | -83.7% |
| Current investments | 50/53 | €37,205 | €37,205 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,213 | €321 | -€891 | -73.5% |
| Deferred charges and accrued income | 490/1 | €541 | €335 | -€206 | -38.1% |
| Total equity and liabilities | 10/49 | €735,718 | €726,671 | -€9,047 | -1.2% |
| Equity | 10/15 | €196,840 | €228,741 | +€31,901 | +16.2% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €6,000 | - | -€6,000 | |
| Distributable reserves | 133 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | €182,785 | €220,686 | +€37,901 | +20.7% |
| Amounts payable | 17/49 | €538,878 | €497,930 | -€40,948 | -7.6% |
| Amounts payable after more than one year | 17 | €454,430 | €429,773 | -€24,656 | -5.4% |
| Financial debts | 170/4 | €454,430 | €429,773 | -€24,656 | -5.4% |
| Amounts payable within one year | 42/48 | €84,061 | €67,769 | -€16,292 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €24,250 | €24,656 | +€406 | +1.7% |
| Financial debts | 43 | €7,810 | €3,111 | -€4,699 | -60.2% |
| Credit institutions | 430/8 | €7,810 | €3,111 | -€4,699 | -60.2% |
| Trade debts | 44 | €511 | €151 | -€359 | -70.4% |
| Suppliers | 440/4 | €511 | €151 | -€359 | -70.4% |
| Advances received on contracts in progress | 46 | - | €16 | +€16 | |
| Taxes, remuneration and social security | 45 | €26,920 | €34,701 | +€7,782 | +28.9% |
| Taxes | 450/3 | €26,851 | €34,701 | +€7,851 | +29.2% |
| Remuneration and social security | 454/9 | €69 | - | -€69 | |
| Other amounts payable | 47/48 | €24,570 | €5,133 | -€19,437 | -79.1% |
| Accrued charges and deferred income | 492/3 | €388 | €388 | = | 0.0% |
| Non-recurring operating income | 76A | €1,950 | - | -€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,101 | €32,677 | +€576 | +1.8% |
| Other operating charges | 640/8 | €6,718 | €7,369 | +€651 | +9.7% |
| Gross operating margin | 9900 | €96,057 | €119,693 | +€23,636 | +24.6% |
| Operating profit (loss) | 9901 | €57,238 | €79,647 | +€22,409 | +39.2% |
| Financial income | 75/76B | €1,644 | - | -€1,644 | |
| Recurring financial income | 75 | €1,644 | - | -€1,644 | |
| Financial charges | 65/66B | €9,643 | €9,697 | +€54 | +0.6% |
| Recurring financial charges | 65 | €9,643 | €9,697 | +€54 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €49,239 | €69,950 | +€20,711 | +42.1% |
| Income taxes | 67/77 | €16,897 | €20,149 | +€3,251 | +19.2% |
| Profit (loss) for the period | 9904 | €32,342 | €49,801 | +€17,460 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,342 | €49,801 | +€17,460 | +54.0% |
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 8 October 2026 via checked.be.