JDP Consulting: 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.
JDP Consulting
Largest movements
- Cash +€38,617
up €38,617 (+112%), from €34,595 to €73,212
mainly Net result for the year (+€60,091) and Other debts (+€38,250)
- Receivables within one year +€17,228
up €17,228 (+148%), from €11,642 to €28,870
of which Other amounts receivable: +€9,468
- Tangible fixed assets +€1,104
new in 2025: €1,104
- Other debts +€38,250
new in 2025: €38,250
- Profit (loss) carried forward +€15,091
up €15,091 (+42.4%), from €35,614 to €50,705
- Tax, wage and social debts +€3,627
up €3,627 (+116%), from €3,123 to €6,750
- Gross operating margin +€30,446
up €30,446 (+64.5%), from €47,175 to €77,621
- Taxes +€6,690
up €6,690 (+74.7%), from €8,958 to €15,648
- Other operating charges +€1,182
up €1,182 (+393%), from €301 to €1,483
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 | €46,237 | €103,297 | +€57,060 | +123% |
| Fixed assets | 21/28 | - | €1,104 | +€1,104 | |
| Tangible fixed assets | 22/27 | - | €1,104 | +€1,104 | |
| Furniture and vehicles | 24 | - | €1,104 | +€1,104 | |
| Current assets | 29/58 | €46,237 | €102,193 | +€55,956 | +121% |
| Amounts receivable within one year | 40/41 | €11,642 | €28,870 | +€17,228 | +148% |
| Trade receivables | 40 | €2,523 | €10,284 | +€7,760 | +308% |
| Other amounts receivable | 41 | €9,119 | €18,587 | +€9,468 | +104% |
| Cash at bank and in hand | 54/58 | €34,595 | €73,212 | +€38,617 | +112% |
| Deferred charges and accrued income | 490/1 | - | €111 | +€111 | |
| Total equity and liabilities | 10/49 | €46,237 | €103,297 | +€57,060 | +123% |
| Equity | 10/15 | €43,114 | €58,205 | +€15,091 | +35.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,614 | €50,705 | +€15,091 | +42.4% |
| Amounts payable | 17/49 | €3,123 | €45,092 | +€41,969 | +1,344% |
| Amounts payable within one year | 42/48 | €3,123 | €45,092 | +€41,969 | +1,344% |
| Trade debts | 44 | - | €92 | +€92 | |
| Suppliers | 440/4 | - | €92 | +€92 | |
| Taxes, remuneration and social security | 45 | €3,123 | €6,750 | +€3,627 | +116% |
| Taxes | 450/3 | €3,123 | €6,750 | +€3,627 | +116% |
| Other amounts payable | 47/48 | - | €38,250 | +€38,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €276 | +€276 | |
| Other operating charges | 640/8 | €301 | €1,483 | +€1,182 | +393% |
| Gross operating margin | 9900 | €47,175 | €77,621 | +€30,446 | +64.5% |
| Operating profit (loss) | 9901 | €46,874 | €75,862 | +€28,989 | +61.8% |
| Financial income | 75/76B | €9 | €6 | -€3 | -32.5% |
| Recurring financial income | 75 | €9 | €6 | -€3 | -32.5% |
| Financial charges | 65/66B | €66 | €129 | +€64 | +96.4% |
| Recurring financial charges | 65 | €66 | €129 | +€64 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €46,817 | €75,739 | +€28,922 | +61.8% |
| Income taxes | 67/77 | €8,958 | €15,648 | +€6,690 | +74.7% |
| Profit (loss) for the period | 9904 | €37,859 | €60,091 | +€22,232 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,859 | €60,091 | +€22,232 | +58.7% |
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 21 October 2026 via checked.be.