JDS 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.
What changed
JDS CONSULT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€33,611
2024 · €90,240-€56,630
Equity
€477,881
2024 · €444,270+€33,611
Cash
€21,978
2024 · €17,036+€4,942
Balance sheet total
€1.0m
2024 · €1.1m-€37,982
Largest movements
Assets
- Tangible fixed assets -€44,430
down €44,430 (-4.4%), from €1.0m to €971,289
of which Land and buildings: -€39,250
Equity and liabilities
- Other debts -€69,623
down €69,623 (-66.0%), from €105,498 to €35,875
- Reserves +€34,381
up €34,381 (+7.9%), from €437,097 to €471,478
of which Distributable reserves: +€45,000
- Debts after one year -€19,533
down €19,533 (-4.7%), from €419,190 to €399,658
- Accrued charges and deferred income +€17,700
up €17,700, from €0 to €17,700
Income statement
- Gross operating margin -€51,048
down €51,048 (-30.7%), from €166,030 to €114,982
- Financial charges +€17,092
up €17,092 (+658%), from €2,598 to €19,690
- Taxes -€12,878
down €12,878 (-48.5%), from €26,561 to €13,683
- Other operating charges +€1,878
up €1,878 (+35.9%), from €5,230 to €7,108
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.
Result 2024
€90,240
Gross operating margin
-€51,048
Depreciation
+€515
Other operating charges
-€1,878
Financial income
-€5
Financial charges
-€17,092
Taxes
+€12,878
Result 2025
€33,611
raises the resultlowers the result
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.
From operations
+€27,351
Investment
€0
Financing
-€22,409
Cash 2024
€17,036
From operations (derived)
+€27,351
Net result for the year
+€33,611
Depreciation
+€44,430
Receivables within one year
-€4,946
Deferred charges and accrued income
+€3,439
Provisions
-€3,540
Trade debts
-€1,710
Tax, wage and social debts
+€7,989
Other debts
-€69,623
Accrued charges and deferred income
+€17,700
Financing
-€22,409
Debts after one year
-€19,533
Current portion of long-term debt
-€2,039
Short-term financial debts
-€837
Cash 2025
€21,978
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,063,644 | €1,025,662 | -€37,982 | -3.6% |
| Fixed assets | 21/28 | €1,015,719 | €971,289 | -€44,430 | -4.4% |
| Tangible fixed assets | 22/27 | €1,015,719 | €971,289 | -€44,430 | -4.4% |
| Land and buildings | 22 | €1,008,103 | €968,853 | -€39,250 | -3.9% |
| Plant, machinery and equipment | 23 | €1,787 | €1,187 | -€600 | -33.6% |
| Furniture and vehicles | 24 | €5,830 | €1,249 | -€4,580 | -78.6% |
| Current assets | 29/58 | €47,924 | €54,373 | +€6,449 | +13.5% |
| Amounts receivable within one year | 40/41 | €27,449 | €32,395 | +€4,946 | +18.0% |
| Trade receivables | 40 | €18,876 | €20,286 | +€1,410 | +7.5% |
| Other amounts receivable | 41 | €8,573 | €12,110 | +€3,536 | +41.2% |
| Cash at bank and in hand | 54/58 | €17,036 | €21,978 | +€4,942 | +29.0% |
| Deferred charges and accrued income | 490/1 | €3,439 | €0 | -€3,439 | -100% |
| Total equity and liabilities | 10/49 | €1,063,644 | €1,025,662 | -€37,982 | -3.6% |
| Equity | 10/15 | €444,270 | €477,881 | +€33,611 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €437,097 | €471,478 | +€34,381 | +7.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €177,237 | €166,618 | -€10,619 | -6.0% |
| Distributable reserves | 133 | €258,000 | €303,000 | +€45,000 | +17.4% |
| Profit (loss) carried forward | 14 | €974 | €203 | -€771 | -79.2% |
| Provisions and deferred taxes | 16 | €59,079 | €55,539 | -€3,540 | -6.0% |
| Deferred taxes | 168 | €59,079 | €55,539 | -€3,540 | -6.0% |
| Amounts payable | 17/49 | €560,294 | €492,242 | -€68,052 | -12.1% |
| Amounts payable after more than one year | 17 | €419,190 | €399,658 | -€19,533 | -4.7% |
| Financial debts | 170/4 | €419,190 | €399,658 | -€19,533 | -4.7% |
| Amounts payable within one year | 42/48 | €141,104 | €74,884 | -€66,220 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €21,572 | €19,533 | -€2,039 | -9.5% |
| Financial debts | 43 | €859 | €22 | -€837 | -97.4% |
| Credit institutions | 430/8 | €859 | €22 | -€837 | -97.4% |
| Trade debts | 44 | €3,255 | €1,545 | -€1,710 | -52.5% |
| Suppliers | 440/4 | €3,255 | €1,545 | -€1,710 | -52.5% |
| Taxes, remuneration and social security | 45 | €9,920 | €17,909 | +€7,989 | +80.5% |
| Taxes | 450/3 | €9,920 | €17,909 | +€7,989 | +80.5% |
| Other amounts payable | 47/48 | €105,498 | €35,875 | -€69,623 | -66.0% |
| Accrued charges and deferred income | 492/3 | €0 | €17,700 | +€17,700 | |
| Non-recurring operating income | 76A | €43,885 | €0 | -€43,885 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,946 | €44,430 | -€515 | -1.1% |
| Other operating charges | 640/8 | €5,230 | €7,108 | +€1,878 | +35.9% |
| Gross operating margin | 9900 | €166,030 | €114,982 | -€51,048 | -30.7% |
| Operating profit (loss) | 9901 | €115,854 | €63,444 | -€52,411 | -45.2% |
| Financial income | 75/76B | €6 | €0 | -€5 | -96.1% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -96.1% |
| Financial charges | 65/66B | €2,598 | €19,690 | +€17,092 | +658% |
| Recurring financial charges | 65 | €2,598 | €19,690 | +€17,092 | +658% |
| Profit (loss) for the period before taxes | 9903 | €113,262 | €43,754 | -€69,508 | -61.4% |
| Transfer from deferred taxes | 780 | €3,540 | €3,540 | = | 0.0% |
| Income taxes | 67/77 | €26,561 | €13,683 | -€12,878 | -48.5% |
| Profit (loss) for the period | 9904 | €90,240 | €33,611 | -€56,630 | -62.8% |
| Transfer from tax-exempt reserves | 789 | €10,619 | €10,619 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,859 | €44,229 | -€56,630 | -56.1% |
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 19 October 2026 via checked.be.