JJD 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.
JJD CONSULTING
Largest movements
- Cash +€79,797
up €79,797 (+49.9%), from €159,842 to €239,639
mainly Net result for the year (+€183,126) and Other debts (+€53,342)
- Receivables within one year -€19,633
down €19,633 (-29.2%), from €67,203 to €47,571
of which Trade receivables: -€12,680
- Tangible fixed assets +€16,288
up €16,288 (+64.8%), from €25,128 to €41,416
of which Furniture and vehicles: +€19,117
- Other debts +€53,342
up €53,342 (+51.6%), from €103,306 to €156,648
- Tax, wage and social debts +€20,463
up €20,463 (+32.3%), from €63,422 to €83,885
- Gross operating margin +€88,687
up €88,687 (+51.1%), from €173,495 to €262,182
- Taxes +€19,152
up €19,152 (+42.8%), from €44,733 to €63,885
- Depreciation +€4,213
up €4,213 (+45.7%), from €9,219 to €13,432
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 | €252,174 | €328,626 | +€76,452 | +30.3% |
| Fixed assets | 21/28 | €25,128 | €41,416 | +€16,288 | +64.8% |
| Tangible fixed assets | 22/27 | €25,128 | €41,416 | +€16,288 | +64.8% |
| Plant, machinery and equipment | 23 | €4,835 | €2,007 | -€2,829 | -58.5% |
| Furniture and vehicles | 24 | €20,293 | €39,409 | +€19,117 | +94.2% |
| Current assets | 29/58 | €227,046 | €287,210 | +€60,164 | +26.5% |
| Amounts receivable within one year | 40/41 | €67,203 | €47,571 | -€19,633 | -29.2% |
| Trade receivables | 40 | €12,680 | - | -€12,680 | |
| Other amounts receivable | 41 | €54,523 | €47,571 | -€6,952 | -12.8% |
| Cash at bank and in hand | 54/58 | €159,842 | €239,639 | +€79,797 | +49.9% |
| Total equity and liabilities | 10/49 | €252,174 | €328,626 | +€76,452 | +30.3% |
| Equity | 10/15 | €83,067 | €83,194 | +€126 | +0.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,067 | €80,194 | +€126 | +0.2% |
| Amounts payable | 17/49 | €169,106 | €245,432 | +€76,326 | +45.1% |
| Amounts payable within one year | 42/48 | €169,106 | €245,432 | +€76,326 | +45.1% |
| Trade debts | 44 | €2,379 | €4,899 | +€2,520 | +106% |
| Suppliers | 440/4 | €2,379 | €4,899 | +€2,520 | +106% |
| Taxes, remuneration and social security | 45 | €63,422 | €83,885 | +€20,463 | +32.3% |
| Taxes | 450/3 | €63,422 | €83,885 | +€20,463 | +32.3% |
| Other amounts payable | 47/48 | €103,306 | €156,648 | +€53,342 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,219 | €13,432 | +€4,213 | +45.7% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €173,495 | €262,182 | +€88,687 | +51.1% |
| Operating profit (loss) | 9901 | €163,889 | €248,230 | +€84,342 | +51.5% |
| Financial income | 75/76B | €1,922 | - | -€1,922 | |
| Recurring financial income | 75 | €1,922 | - | -€1,922 | |
| Financial charges | 65/66B | €1,285 | €1,219 | -€66 | -5.1% |
| Recurring financial charges | 65 | €1,285 | €1,219 | -€66 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €164,526 | €247,011 | +€82,485 | +50.1% |
| Income taxes | 67/77 | €44,733 | €63,885 | +€19,152 | +42.8% |
| Profit (loss) for the period | 9904 | €119,793 | €183,126 | +€63,333 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €119,793 | €183,126 | +€63,333 | +52.9% |
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.