JDT 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.
JDT CONSULT
Largest movements
- Cash -€2,028
down €2,028 (-35.4%), from €5,721 to €3,693
mainly Receivables within one year (-€1,919) and Net result for the year (-€109)
- Receivables within one year +€1,919
up €1,919 (+1,222%), from €157 to €2,076
- Profit (loss) carried forward -€109
down €109 (-2.4%), from -€4,514 to -€4,622
- Gross operating margin +€1,742
up €1,742 (+96.5%), from -€1,806 to -€64
- Financial income -€654
no longer reported in 2024 (was €654)
of which Non-recurring financial income: -€642
- Other operating charges -€384
no longer reported in 2024 (was €384)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,963 | €7,854 | -€109 | -1.4% |
| Fixed assets | 21/28 | €1,470 | €1,470 | = | 0.0% |
| Financial fixed assets | 28 | €1,470 | €1,470 | = | 0.0% |
| Current assets | 29/58 | €6,493 | €6,384 | -€109 | -1.7% |
| Amounts receivable within one year | 40/41 | €157 | €2,076 | +€1,919 | +1,222% |
| Other amounts receivable | 41 | €157 | €2,076 | +€1,919 | +1,222% |
| Cash at bank and in hand | 54/58 | €5,721 | €3,693 | -€2,028 | -35.4% |
| Deferred charges and accrued income | 490/1 | €615 | €615 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,963 | €7,854 | -€109 | -1.4% |
| Equity | 10/15 | €7,784 | €7,676 | -€109 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,098 | €6,098 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €4,238 | €4,238 | = | 0.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€4,514 | -€4,622 | -€109 | -2.4% |
| Amounts payable | 17/49 | €178 | €178 | = | 0.0% |
| Amounts payable within one year | 42/48 | €178 | €178 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €178 | €178 | = | 0.0% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€1,806 | -€64 | +€1,742 | +96.5% |
| Operating profit (loss) | 9901 | -€2,190 | -€64 | +€2,126 | +97.1% |
| Financial income | 75/76B | €654 | - | -€654 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Non-recurring financial income | 76B | €642 | - | -€642 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,581 | -€109 | +€1,473 | +93.1% |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€1,585 | -€109 | +€1,476 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,585 | -€109 | +€1,476 | +93.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.