JDN 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.
JDN Consult
Largest movements
- Cash +€147,410
up €147,410 (+436.4%), from €33,776 to €181,186
mainly Current investments (+€100,000) and Net result for the year (+€64,134)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets +€11,791
up €11,791 (+126.9%), from €9,289 to €21,081
of which Land and buildings: +€12,377
- Receivables within one year +€8,443
up €8,443 (+57.5%), from €14,682 to €23,125
of which Trade receivables: +€9,319
- Deferred charges and accrued income -€3,071
down €3,071 (-86.2%), from €3,562 to €491
- Profit (loss) carried forward +€64,134
up €64,134 (+101.5%), from €63,178 to €127,312
- Gross operating margin +€1,655
up €1,655 (+2.0%), from €81,241 to €82,896
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 | €161,310 | €225,883 | +€64,573 | +40.0% |
| Fixed assets | 21/28 | €9,289 | €21,081 | +€11,791 | +126.9% |
| Tangible fixed assets | 22/27 | €9,289 | €21,081 | +€11,791 | +126.9% |
| Land and buildings | 22 | €4,573 | €16,951 | +€12,377 | +270.6% |
| Furniture and vehicles | 24 | €4,716 | €4,130 | -€586 | -12.4% |
| Current assets | 29/58 | €152,021 | €204,802 | +€52,782 | +34.7% |
| Amounts receivable within one year | 40/41 | €14,682 | €23,125 | +€8,443 | +57.5% |
| Trade receivables | 40 | €13,806 | €23,125 | +€9,319 | +67.5% |
| Other amounts receivable | 41 | €876 | €0 | -€876 | -100.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,776 | €181,186 | +€147,410 | +436.4% |
| Deferred charges and accrued income | 490/1 | €3,562 | €491 | -€3,071 | -86.2% |
| Total equity and liabilities | 10/49 | €161,310 | €225,883 | +€64,573 | +40.0% |
| Equity | 10/15 | €137,296 | €201,431 | +€64,134 | +46.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €73,118 | €73,118 | = | 0.0% |
| Distributable reserves | 133 | €73,118 | €73,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,178 | €127,312 | +€64,134 | +101.5% |
| Amounts payable | 17/49 | €24,013 | €24,452 | +€439 | +1.8% |
| Amounts payable within one year | 42/48 | €24,013 | €24,452 | +€439 | +1.8% |
| Trade debts | 44 | €227 | €159 | -€68 | -29.9% |
| Suppliers | 440/4 | €227 | €159 | -€68 | -29.9% |
| Taxes, remuneration and social security | 45 | €23,787 | €23,851 | +€64 | +0.3% |
| Taxes | 450/3 | €23,787 | €23,851 | +€64 | +0.3% |
| Other amounts payable | 47/48 | €0 | €443 | +€443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,141 | €1,812 | +€671 | +58.8% |
| Other operating charges | 640/8 | €175 | €723 | +€547 | +312.1% |
| Gross operating margin | 9900 | €81,241 | €82,896 | +€1,655 | +2.0% |
| Operating profit (loss) | 9901 | €79,925 | €80,362 | +€437 | +0.5% |
| Financial income | 75/76B | €308 | €899 | +€591 | +192.0% |
| Recurring financial income | 75 | €308 | €899 | +€591 | +192.0% |
| Financial charges | 65/66B | €926 | €788 | -€139 | -15.0% |
| Recurring financial charges | 65 | €926 | €788 | -€139 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €79,306 | €80,473 | +€1,167 | +1.5% |
| Income taxes | 67/77 | €16,128 | €16,339 | +€211 | +1.3% |
| Profit (loss) for the period | 9904 | €63,178 | €64,134 | +€956 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,178 | €64,134 | +€956 | +1.5% |
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 7 October 2026 via checked.be.