JDR 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.
JDR CONSULTING
Largest movements
- Receivables after one year -€107,350
down €107,350 (-66.4%), from €161,650 to €54,300
- Cash +€60,502
up €60,502 (+146%), from €41,420 to €101,922
mainly Receivables after one year (+€107,350) and Receivables within one year (+€57,465)
- Receivables within one year -€57,465
down €57,465 (-70.3%), from €81,711 to €24,246
of which Trade receivables: -€49,523
- Tangible fixed assets -€14,419
down €14,419 (-14.2%), from €101,470 to €87,051
- Deferred charges and accrued income -€12,083
down €12,083 (-97.2%), from €12,433 to €350
- Other debts -€57,000
down €57,000 (-50.4%), from €113,000 to €56,000
- Trade debts -€44,845
down €44,845 (-90.7%), from €49,451 to €4,606
- Reserves -€18,600
down €18,600 (-9.4%), from €198,660 to €180,060
- Tax, wage and social debts -€7,595
down €7,595 (-32.3%), from €23,488 to €15,893
of which Taxes: -€4,997
- Gross operating margin -€16,205
down €16,205 (-17.2%), from €93,953 to €77,749
- Financial charges +€2,716
up €2,716 (+106%), from €2,550 to €5,265
- Taxes +€1,192
up €1,192 (+6.3%), from €18,875 to €20,067
- Depreciation +€991
up €991 (+7.4%), from €13,428 to €14,419
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 | €398,685 | €267,869 | -€130,816 | -32.8% |
| Fixed assets | 21/28 | €101,470 | €87,051 | -€14,419 | -14.2% |
| Tangible fixed assets | 22/27 | €101,470 | €87,051 | -€14,419 | -14.2% |
| Land and buildings | 22 | €45,293 | €39,796 | -€5,497 | -12.1% |
| Plant, machinery and equipment | 23 | €7,652 | €6,409 | -€1,243 | -16.2% |
| Furniture and vehicles | 24 | €8,431 | €6,769 | -€1,662 | -19.7% |
| Other tangible fixed assets | 26 | €40,095 | €34,078 | -€6,017 | -15.0% |
| Current assets | 29/58 | €297,215 | €180,818 | -€116,397 | -39.2% |
| Amounts receivable after more than one year | 29 | €161,650 | €54,300 | -€107,350 | -66.4% |
| Other amounts receivable | 291 | €161,650 | €54,300 | -€107,350 | -66.4% |
| Amounts receivable within one year | 40/41 | €81,711 | €24,246 | -€57,465 | -70.3% |
| Trade receivables | 40 | €72,548 | €23,025 | -€49,523 | -68.3% |
| Other amounts receivable | 41 | €9,163 | €1,221 | -€7,942 | -86.7% |
| Cash at bank and in hand | 54/58 | €41,420 | €101,922 | +€60,502 | +146% |
| Deferred charges and accrued income | 490/1 | €12,433 | €350 | -€12,083 | -97.2% |
| Total equity and liabilities | 10/49 | €398,685 | €267,869 | -€130,816 | -32.8% |
| Equity | 10/15 | €209,966 | €191,369 | -€18,597 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €198,660 | €180,060 | -€18,600 | -9.4% |
| Distributable reserves | 133 | €198,660 | €180,060 | -€18,600 | -9.4% |
| Profit (loss) carried forward | 14 | €5,106 | €5,109 | +€3 | +0.1% |
| Amounts payable | 17/49 | €188,719 | €76,499 | -€112,220 | -59.5% |
| Amounts payable within one year | 42/48 | €188,719 | €76,499 | -€112,220 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €2,780 | - | -€2,780 | |
| Trade debts | 44 | €49,451 | €4,606 | -€44,845 | -90.7% |
| Suppliers | 440/4 | €49,451 | €4,606 | -€44,845 | -90.7% |
| Taxes, remuneration and social security | 45 | €23,488 | €15,893 | -€7,595 | -32.3% |
| Taxes | 450/3 | €20,890 | €15,893 | -€4,997 | -23.9% |
| Remuneration and social security | 454/9 | €2,598 | - | -€2,598 | |
| Other amounts payable | 47/48 | €113,000 | €56,000 | -€57,000 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,428 | €14,419 | +€991 | +7.4% |
| Other operating charges | 640/8 | - | €594 | +€594 | |
| Gross operating margin | 9900 | €93,953 | €77,749 | -€16,205 | -17.2% |
| Operating profit (loss) | 9901 | €80,525 | €62,735 | -€17,790 | -22.1% |
| Financial income | 75/76B | €115 | €0 | -€115 | -99.9% |
| Recurring financial income | 75 | €115 | €0 | -€115 | -99.9% |
| Financial charges | 65/66B | €2,550 | €5,265 | +€2,716 | +106% |
| Recurring financial charges | 65 | €2,550 | €5,265 | +€2,716 | +106% |
| Profit (loss) for the period before taxes | 9903 | €78,090 | €57,470 | -€20,620 | -26.4% |
| Income taxes | 67/77 | €18,875 | €20,067 | +€1,192 | +6.3% |
| Profit (loss) for the period | 9904 | €59,216 | €37,403 | -€21,812 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,216 | €37,403 | -€21,812 | -36.8% |
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 18 October 2026 via checked.be.