JDU IT 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.
JDU IT Consulting
Largest movements
- Cash -€56,986
down €56,986 (-71.7%), from €79,496 to €22,510
mainly Contributions, distributions and other (-€135,000) and Investment in fixed assets (net) (-€10,922)
- Receivables within one year +€6,465
up €6,465 (+16.8%), from €38,528 to €44,993
of which Trade receivables: +€8,420
- Tangible fixed assets +€6,405
up €6,405 (+7.5%), from €85,966 to €92,371
of which Assets under construction and advance payments: +€3,686
- Reserves -€84,547
down €84,547 (-77.6%), from €109,000 to €24,453
- Other debts +€37,875
new in 2025: €37,875
- Tax, wage and social debts +€10,725
up €10,725 (+195%), from €5,489 to €16,213
of which Taxes: +€11,017
- Trade debts -€5,668
down €5,668 (-51.2%), from €11,065 to €5,397
- Debts after one year -€2,530
down €2,530 (-3.5%), from €73,150 to €70,619
- Gross operating margin -€11,790
down €11,790 (-13.8%), from €85,676 to €73,887
- Taxes -€2,595
down €2,595 (-16.1%), from €16,076 to €13,481
- Other operating charges -€1,732
down €1,732 (-84.4%), from €2,052 to €320
- Depreciation +€1,437
up €1,437 (+46.7%), from €3,080 to €4,517
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 | €204,567 | €160,100 | -€44,467 | -21.7% |
| Fixed assets | 21/28 | €85,966 | €92,371 | +€6,405 | +7.5% |
| Tangible fixed assets | 22/27 | €85,966 | €92,371 | +€6,405 | +7.5% |
| Land and buildings | 22 | €10,473 | €10,473 | = | 0.0% |
| Furniture and vehicles | 24 | €3,157 | €5,875 | +€2,718 | +86.1% |
| Assets under construction and advance payments | 27 | €72,335 | €76,022 | +€3,686 | +5.1% |
| Current assets | 29/58 | €118,602 | €67,730 | -€50,872 | -42.9% |
| Amounts receivable within one year | 40/41 | €38,528 | €44,993 | +€6,465 | +16.8% |
| Trade receivables | 40 | €32,554 | €40,974 | +€8,420 | +25.9% |
| Other amounts receivable | 41 | €5,974 | €4,019 | -€1,955 | -32.7% |
| Cash at bank and in hand | 54/58 | €79,496 | €22,510 | -€56,986 | -71.7% |
| Deferred charges and accrued income | 490/1 | €578 | €227 | -€351 | -60.7% |
| Total equity and liabilities | 10/49 | €204,567 | €160,100 | -€44,467 | -21.7% |
| Equity | 10/15 | €112,644 | €27,453 | -€85,190 | -75.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €109,000 | €24,453 | -€84,547 | -77.6% |
| Distributable reserves | 133 | €109,000 | €24,453 | -€84,547 | -77.6% |
| Profit (loss) carried forward | 14 | €644 | - | -€644 | |
| Amounts payable | 17/49 | €91,924 | €132,647 | +€40,723 | +44.3% |
| Amounts payable after more than one year | 17 | €73,150 | €70,619 | -€2,530 | -3.5% |
| Financial debts | 170/4 | €73,150 | €70,619 | -€2,530 | -3.5% |
| Amounts payable within one year | 42/48 | €18,404 | €62,027 | +€43,623 | +237% |
| Current portion of amounts payable after more than one year | 42 | €1,850 | €2,542 | +€691 | +37.4% |
| Trade debts | 44 | €11,065 | €5,397 | -€5,668 | -51.2% |
| Suppliers | 440/4 | €11,065 | €5,397 | -€5,668 | -51.2% |
| Taxes, remuneration and social security | 45 | €5,489 | €16,213 | +€10,725 | +195% |
| Taxes | 450/3 | €2,896 | €13,913 | +€11,017 | +380% |
| Remuneration and social security | 454/9 | €2,593 | €2,300 | -€293 | -11.3% |
| Other amounts payable | 47/48 | - | €37,875 | +€37,875 | |
| Accrued charges and deferred income | 492/3 | €370 | - | -€370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,080 | €4,517 | +€1,437 | +46.7% |
| Other operating charges | 640/8 | €2,052 | €320 | -€1,732 | -84.4% |
| Gross operating margin | 9900 | €85,676 | €73,887 | -€11,790 | -13.8% |
| Operating profit (loss) | 9901 | €80,544 | €69,049 | -€11,495 | -14.3% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €6,533 | €5,781 | -€753 | -11.5% |
| Recurring financial charges | 65 | €6,533 | €5,781 | -€753 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €74,011 | €63,291 | -€10,720 | -14.5% |
| Income taxes | 67/77 | €16,076 | €13,481 | -€2,595 | -16.1% |
| Profit (loss) for the period | 9904 | €57,935 | €49,810 | -€8,125 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,935 | €49,810 | -€8,125 | -14.0% |
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 31 October 2026 via checked.be.