JDND-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.
JDND-CONSULT
Largest movements
- Cash +€49,382
up €49,382 (+287%), from €17,182 to €66,564
mainly Net result for the year (+€22,513) and Tax, wage and social debts (+€22,396)
- Deferred charges and accrued income -€17,480
down €17,480 (-92.7%), from €18,865 to €1,385
- Receivables within one year +€12,259
up €12,259 (+38.7%), from €31,669 to €43,928
of which Trade receivables: +€11,011
- Tax, wage and social debts +€22,396
up €22,396 (+123%), from €18,224 to €40,619
- Reserves +€20,847
up €20,847 (+46.3%), from €44,988 to €65,835
- Gross operating margin -€31,916
down €31,916 (-49.8%), from €64,089 to €32,173
- Taxes -€7,536
down €7,536 (-48.3%), from €15,606 to €8,070
- Depreciation -€1,378
down €1,378 (-55.6%), from €2,479 to €1,101
- Financial income -€960
down €960 (-100.0%), from €960 to €0
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 | €71,164 | €114,224 | +€43,060 | +60.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €3,447 | €2,346 | -€1,101 | -31.9% |
| Tangible fixed assets | 22/27 | €3,447 | €2,346 | -€1,101 | -31.9% |
| Furniture and vehicles | 24 | €2,393 | €1,347 | -€1,046 | -43.7% |
| Other tangible fixed assets | 26 | €1,054 | €999 | -€55 | -5.2% |
| Current assets | 29/58 | €67,716 | €111,877 | +€44,161 | +65.2% |
| Amounts receivable within one year | 40/41 | €31,669 | €43,928 | +€12,259 | +38.7% |
| Trade receivables | 40 | - | €11,011 | +€11,011 | |
| Other amounts receivable | 41 | €31,669 | €32,917 | +€1,248 | +3.9% |
| Cash at bank and in hand | 54/58 | €17,182 | €66,564 | +€49,382 | +287% |
| Deferred charges and accrued income | 490/1 | €18,865 | €1,385 | -€17,480 | -92.7% |
| Total equity and liabilities | 10/49 | €71,164 | €114,224 | +€43,060 | +60.5% |
| Equity | 10/15 | €49,988 | €70,835 | +€20,847 | +41.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,988 | €65,835 | +€20,847 | +46.3% |
| Distributable reserves | 133 | €44,988 | €65,835 | +€20,847 | +46.3% |
| Amounts payable | 17/49 | €21,176 | €43,388 | +€22,213 | +105% |
| Amounts payable within one year | 42/48 | €19,942 | €42,340 | +€22,398 | +112% |
| Trade debts | 44 | - | €55 | +€55 | |
| Suppliers | 440/4 | - | €55 | +€55 | |
| Taxes, remuneration and social security | 45 | €18,224 | €40,619 | +€22,396 | +123% |
| Taxes | 450/3 | €18,224 | €40,619 | +€22,396 | +123% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €1,234 | €1,048 | -€186 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,479 | €1,101 | -€1,378 | -55.6% |
| Other operating charges | 640/8 | €151 | €256 | +€104 | +69.1% |
| Gross operating margin | 9900 | €64,089 | €32,173 | -€31,916 | -49.8% |
| Operating profit (loss) | 9901 | €61,459 | €30,816 | -€30,643 | -49.9% |
| Financial income | 75/76B | €960 | €0 | -€960 | -100.0% |
| Recurring financial income | 75 | €960 | €0 | -€960 | -100.0% |
| Financial charges | 65/66B | €107 | €233 | +€127 | +119% |
| Recurring financial charges | 65 | €107 | €233 | +€127 | +119% |
| Profit (loss) for the period before taxes | 9903 | €62,312 | €30,583 | -€31,729 | -50.9% |
| Income taxes | 67/77 | €15,606 | €8,070 | -€7,536 | -48.3% |
| Profit (loss) for the period | 9904 | €46,706 | €22,513 | -€24,193 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,706 | €22,513 | -€24,193 | -51.8% |
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 20 October 2026 via checked.be.