JDQ CONSULTANCY: 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.
JDQ CONSULTANCY
Largest movements
- Cash +€50,291
up €50,291 (+110%), from €45,552 to €95,843
mainly Net result for the year (+€55,541) and Debts after one year (+€23,487)
- Tangible fixed assets +€37,240
up €37,240 (+3,515%), from €1,059 to €38,299
of which Leasing and similar rights: +€33,790
- Receivables within one year +€11,406
up €11,406 (+107,605%), from €11 to €11,417
- Reserves +€55,541
up €55,541 (+208%), from €26,758 to €82,299
- Debts after one year +€23,487
up €23,487 (+470%), from €5,000 to €28,487
of which Financial debts: +€23,487
- Tax, wage and social debts +€15,453
up €15,453 (+83.8%), from €18,438 to €33,892
- Current portion of long-term debt +€6,539
new in 2025: €6,539
- Gross operating margin +€44,139
up €44,139 (+122%), from €36,046 to €80,185
- Taxes +€7,805
up €7,805 (+95.8%), from €8,150 to €15,955
- Depreciation +€6,263
up €6,263 (+621%), from €1,009 to €7,272
- Other operating charges +€1,335
up €1,335 (+1,265%), from €106 to €1,440
- Financial income +€953
new in 2025: €953
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 | €57,019 | €156,345 | +€99,327 | +174% |
| Formation expenses | 20 | €397 | €0 | -€397 | -100% |
| Fixed assets | 21/28 | €11,059 | €48,299 | +€37,240 | +337% |
| Tangible fixed assets | 22/27 | €1,059 | €38,299 | +€37,240 | +3,515% |
| Plant, machinery and equipment | 23 | - | €2,981 | +€2,981 | |
| Furniture and vehicles | 24 | €1,059 | €1,529 | +€469 | +44.3% |
| Leasing and similar rights | 25 | - | €33,790 | +€33,790 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €45,562 | €108,046 | +€62,484 | +137% |
| Amounts receivable within one year | 40/41 | €11 | €11,417 | +€11,406 | +107,605% |
| Other amounts receivable | 41 | €11 | €11,417 | +€11,406 | +107,605% |
| Cash at bank and in hand | 54/58 | €45,552 | €95,843 | +€50,291 | +110% |
| Deferred charges and accrued income | 490/1 | - | €786 | +€786 | |
| Total equity and liabilities | 10/49 | €57,019 | €156,345 | +€99,327 | +174% |
| Equity | 10/15 | €31,758 | €87,299 | +€55,541 | +175% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,758 | €82,299 | +€55,541 | +208% |
| Distributable reserves | 133 | €26,758 | €82,299 | +€55,541 | +208% |
| Amounts payable | 17/49 | €25,260 | €69,046 | +€43,786 | +173% |
| Amounts payable after more than one year | 17 | €5,000 | €28,487 | +€23,487 | +470% |
| Financial debts | 170/4 | - | €23,487 | +€23,487 | |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,260 | €40,559 | +€20,299 | +100% |
| Current portion of amounts payable after more than one year | 42 | - | €6,539 | +€6,539 | |
| Trade debts | 44 | €1,075 | €128 | -€947 | -88.1% |
| Suppliers | 440/4 | €1,075 | €128 | -€947 | -88.1% |
| Taxes, remuneration and social security | 45 | €18,438 | €33,892 | +€15,453 | +83.8% |
| Taxes | 450/3 | €18,438 | €33,892 | +€15,453 | +83.8% |
| Other amounts payable | 47/48 | €747 | €0 | -€747 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €7,272 | +€6,263 | +621% |
| Other operating charges | 640/8 | €106 | €1,440 | +€1,335 | +1,265% |
| Gross operating margin | 9900 | €36,046 | €80,185 | +€44,139 | +122% |
| Operating profit (loss) | 9901 | €34,932 | €71,472 | +€36,540 | +105% |
| Financial income | 75/76B | - | €953 | +€953 | |
| Recurring financial income | 75 | - | €953 | +€953 | |
| Financial charges | 65/66B | €24 | €930 | +€906 | +3,845% |
| Recurring financial charges | 65 | €24 | €930 | +€906 | +3,845% |
| Profit (loss) for the period before taxes | 9903 | €34,908 | €71,496 | +€36,587 | +105% |
| Income taxes | 67/77 | €8,150 | €15,955 | +€7,805 | +95.8% |
| Profit (loss) for the period | 9904 | €26,758 | €55,541 | +€28,783 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €26,758 | €55,541 | +€28,783 | +108% |
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 23 October 2026 via checked.be.