JDW 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.
JDW Consulting
Largest movements
- Tangible fixed assets +€21,617
up €21,617 (+187%), from €11,539 to €33,156
of which Furniture and vehicles: +€16,992
- Deferred charges and accrued income +€12,554
up €12,554 (+426%), from €2,945 to €15,500
- Receivables within one year -€8,875
down €8,875 (-71.4%), from €12,435 to €3,561
of which Trade receivables: -€8,757
- Stocks and contracts +€6,739
up €6,739 (+67.6%), from €9,969 to €16,708
- Other debts +€19,847
new in 2025: €19,847
- Profit (loss) carried forward +€12,651
up €12,651, from -€6,737 to €5,914
- Trade debts +€1,597
up €1,597 (+5.8%), from €27,319 to €28,916
- Tax, wage and social debts -€1,396
down €1,396 (-8.8%), from €15,879 to €14,483
of which Taxes: -€4,029
- Gross operating margin +€59,198
up €59,198 (+898%), from €6,590 to €65,788
- Staff costs +€27,728
new in 2025: €27,728
- Depreciation +€9,646
up €9,646 (+269%), from €3,591 to €13,237
- Taxes +€4,560
up €4,560 (+2,927%), from €156 to €4,716
- Financial charges -€1,468
down €1,468 (-47.8%), from €3,069 to €1,602
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 | €36,962 | €69,660 | +€32,698 | +88.5% |
| Fixed assets | 21/28 | €11,539 | €33,156 | +€21,617 | +187% |
| Tangible fixed assets | 22/27 | €11,539 | €33,156 | +€21,617 | +187% |
| Land and buildings | 22 | - | €1,935 | +€1,935 | |
| Plant, machinery and equipment | 23 | €1,640 | €4,331 | +€2,691 | +164% |
| Furniture and vehicles | 24 | €9,899 | €26,891 | +€16,992 | +172% |
| Current assets | 29/58 | €25,423 | €36,504 | +€11,081 | +43.6% |
| Stocks and contracts in progress | 3 | €9,969 | €16,708 | +€6,739 | +67.6% |
| Stocks | 30/36 | €9,969 | €16,708 | +€6,739 | +67.6% |
| Amounts receivable within one year | 40/41 | €12,435 | €3,561 | -€8,875 | -71.4% |
| Trade receivables | 40 | €9,783 | €1,026 | -€8,757 | -89.5% |
| Other amounts receivable | 41 | €2,652 | €2,535 | -€117 | -4.4% |
| Cash at bank and in hand | 54/58 | €73 | €735 | +€662 | +905% |
| Deferred charges and accrued income | 490/1 | €2,945 | €15,500 | +€12,554 | +426% |
| Total equity and liabilities | 10/49 | €36,962 | €69,660 | +€32,698 | +88.5% |
| Equity | 10/15 | -€6,237 | €6,414 | +€12,651 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,737 | €5,914 | +€12,651 | |
| Amounts payable | 17/49 | €43,199 | €63,246 | +€20,048 | +46.4% |
| Amounts payable within one year | 42/48 | €43,199 | €63,246 | +€20,048 | +46.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €27,319 | €28,916 | +€1,597 | +5.8% |
| Suppliers | 440/4 | €27,319 | €28,916 | +€1,597 | +5.8% |
| Taxes, remuneration and social security | 45 | €15,879 | €14,483 | -€1,396 | -8.8% |
| Taxes | 450/3 | €11,626 | €7,597 | -€4,029 | -34.7% |
| Remuneration and social security | 454/9 | €4,254 | €6,887 | +€2,633 | +61.9% |
| Other amounts payable | 47/48 | - | €19,847 | +€19,847 | |
| Non-recurring operating income | 76A | - | €2,810 | +€2,810 | |
| Remuneration, social security and pensions | 62 | - | €27,728 | +€27,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,591 | €13,237 | +€9,646 | +269% |
| Other operating charges | 640/8 | €4,840 | €5,860 | +€1,020 | +21.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €6,590 | €65,788 | +€59,198 | +898% |
| Operating profit (loss) | 9901 | -€1,841 | €18,963 | +€20,804 | |
| Financial income | 75/76B | €82 | €5 | -€77 | -93.8% |
| Recurring financial income | 75 | €82 | €5 | -€77 | -93.8% |
| Financial charges | 65/66B | €3,069 | €1,602 | -€1,468 | -47.8% |
| Recurring financial charges | 65 | €3,069 | €1,602 | -€1,468 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,828 | €17,367 | +€22,195 | |
| Income taxes | 67/77 | €156 | €4,716 | +€4,560 | +2,927% |
| Profit (loss) for the period | 9904 | -€4,984 | €12,651 | +€17,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,984 | €12,651 | +€17,634 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.