JFDS 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.
JFDS Consult
Largest movements
- Cash +€32,939
up €32,939 (+47.5%), from €69,285 to €102,225
mainly Net result for the year (+€21,456) and Tax, wage and social debts (+€12,855)
- Tangible fixed assets -€7,783
down €7,783 (-50.9%), from €15,300 to €7,517
of which Furniture and vehicles: -€7,639
- Reserves +€21,456
up €21,456 (+33.3%), from €64,406 to €85,861
- Tax, wage and social debts +€12,855
up €12,855 (+55.0%), from €23,381 to €36,236
of which Taxes: +€8,451
- Debts after one year -€6,663
no longer reported in 2025 (was €6,663)
- Contributions -€2,000
down €2,000 (-40.0%), from €5,000 to €3,000
- Trade debts -€1,635
down €1,635 (-35.7%), from €4,581 to €2,946
- Gross operating margin +€1,093
up €1,093 (+2.9%), from €37,600 to €38,693
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 | €110,640 | €134,792 | +€24,152 | +21.8% |
| Fixed assets | 21/28 | €15,350 | €7,567 | -€7,783 | -50.7% |
| Tangible fixed assets | 22/27 | €15,300 | €7,517 | -€7,783 | -50.9% |
| Furniture and vehicles | 24 | €15,008 | €7,369 | -€7,639 | -50.9% |
| Other tangible fixed assets | 26 | €292 | €148 | -€144 | -49.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €95,290 | €127,225 | +€31,935 | +33.5% |
| Amounts receivable within one year | 40/41 | €25,867 | €24,819 | -€1,049 | -4.1% |
| Trade receivables | 40 | €25,867 | €24,819 | -€1,049 | -4.1% |
| Cash at bank and in hand | 54/58 | €69,285 | €102,225 | +€32,939 | +47.5% |
| Deferred charges and accrued income | 490/1 | €137 | €182 | +€45 | +32.6% |
| Total equity and liabilities | 10/49 | €110,640 | €134,792 | +€24,152 | +21.8% |
| Equity | 10/15 | €69,406 | €88,861 | +€19,456 | +28.0% |
| Contributions | 10/11 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Reserves | 13 | €64,406 | €85,861 | +€21,456 | +33.3% |
| Distributable reserves | 133 | €64,406 | €85,861 | +€21,456 | +33.3% |
| Amounts payable | 17/49 | €41,234 | €45,930 | +€4,696 | +11.4% |
| Amounts payable after more than one year | 17 | €6,663 | - | -€6,663 | |
| Financial debts | 170/4 | €6,663 | - | -€6,663 | |
| Amounts payable within one year | 42/48 | €34,571 | €45,845 | +€11,274 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €6,609 | €6,663 | +€54 | +0.8% |
| Trade debts | 44 | €4,581 | €2,946 | -€1,635 | -35.7% |
| Suppliers | 440/4 | €4,581 | €2,946 | -€1,635 | -35.7% |
| Taxes, remuneration and social security | 45 | €23,381 | €36,236 | +€12,855 | +55.0% |
| Taxes | 450/3 | €14,581 | €23,032 | +€8,451 | +58.0% |
| Remuneration and social security | 454/9 | €8,800 | €13,204 | +€4,404 | +50.0% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,783 | €7,783 | -€0 | 0.0% |
| Other operating charges | 640/8 | €817 | €921 | +€104 | +12.7% |
| Gross operating margin | 9900 | €37,600 | €38,693 | +€1,093 | +2.9% |
| Operating profit (loss) | 9901 | €29,000 | €29,989 | +€989 | +3.4% |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €265 | €138 | -€127 | -48.0% |
| Recurring financial charges | 65 | €265 | €138 | -€127 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €28,776 | €29,851 | +€1,076 | +3.7% |
| Income taxes | 67/77 | €8,450 | €8,396 | -€55 | -0.6% |
| Profit (loss) for the period | 9904 | €20,325 | €21,456 | +€1,130 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,325 | €21,456 | +€1,130 | +5.6% |
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 14 October 2026 via checked.be.