JLD Consultant: 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.
JLD Consultant
Largest movements
- Receivables within one year -€70,554
down €70,554 (-72.6%), from €97,222 to €26,667
of which Trade receivables: -€62,183
- Cash -€22,827
down €22,827 (-68.1%), from €33,514 to €10,687
mainly Other debts (-€45,427) and Net result for the year (-€22,754)
- Tangible fixed assets -€7,580
down €7,580 (-51.9%), from €14,595 to €7,015
- Other debts -€45,427
down €45,427 (-81.1%), from €55,987 to €10,559
- Profit (loss) carried forward -€34,460
down €34,460 (-80.6%), from €42,744 to €8,284
- Tax, wage and social debts -€14,784
down €14,784 (-83.8%), from €17,638 to €2,854
- Debts after one year -€3,768
down €3,768 (-69.9%), from €5,392 to €1,624
- Trade debts -€2,414
down €2,414 (-77.0%), from €3,134 to €719
- Gross operating margin -€101,378
down €101,378, from €93,574 to -€7,804
- Taxes -€23,797
down €23,797 (-98.8%), from €24,082 to €285
- Other operating charges +€5,940
up €5,940 (+727%), from €817 to €6,757
- Depreciation +€1,376
up €1,376 (+22.2%), from €6,204 to €7,580
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 | €147,086 | €46,408 | -€100,678 | -68.4% |
| Fixed assets | 21/28 | €14,841 | €7,261 | -€7,580 | -51.1% |
| Tangible fixed assets | 22/27 | €14,595 | €7,015 | -€7,580 | -51.9% |
| Furniture and vehicles | 24 | €14,595 | €7,015 | -€7,580 | -51.9% |
| Financial fixed assets | 28 | €246 | €246 | = | 0.0% |
| Current assets | 29/58 | €132,245 | €39,147 | -€93,098 | -70.4% |
| Amounts receivable within one year | 40/41 | €97,222 | €26,667 | -€70,554 | -72.6% |
| Trade receivables | 40 | €68,475 | €6,292 | -€62,183 | -90.8% |
| Other amounts receivable | 41 | €28,746 | €20,375 | -€8,371 | -29.1% |
| Cash at bank and in hand | 54/58 | €33,514 | €10,687 | -€22,827 | -68.1% |
| Deferred charges and accrued income | 490/1 | €1,509 | €1,792 | +€283 | +18.7% |
| Total equity and liabilities | 10/49 | €147,086 | €46,408 | -€100,678 | -68.4% |
| Equity | 10/15 | €61,344 | €26,884 | -€34,460 | -56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,744 | €8,284 | -€34,460 | -80.6% |
| Amounts payable | 17/49 | €85,742 | €19,524 | -€66,218 | -77.2% |
| Amounts payable after more than one year | 17 | €5,392 | €1,624 | -€3,768 | -69.9% |
| Financial debts | 170/4 | €5,392 | €1,624 | -€3,768 | -69.9% |
| Amounts payable within one year | 42/48 | €80,350 | €17,900 | -€62,450 | -77.7% |
| Current portion of amounts payable after more than one year | 42 | €3,592 | €3,768 | +€176 | +4.9% |
| Trade debts | 44 | €3,134 | €719 | -€2,414 | -77.0% |
| Suppliers | 440/4 | €3,134 | €719 | -€2,414 | -77.0% |
| Taxes, remuneration and social security | 45 | €17,638 | €2,854 | -€14,784 | -83.8% |
| Taxes | 450/3 | €17,638 | €2,854 | -€14,784 | -83.8% |
| Other amounts payable | 47/48 | €55,987 | €10,559 | -€45,427 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,204 | €7,580 | +€1,376 | +22.2% |
| Other operating charges | 640/8 | €817 | €6,757 | +€5,940 | +727% |
| Gross operating margin | 9900 | €93,574 | -€7,804 | -€101,378 | |
| Operating profit (loss) | 9901 | €86,552 | -€22,141 | -€108,693 | |
| Financial income | 75/76B | €1,164 | €260 | -€904 | -77.7% |
| Recurring financial income | 75 | €1,164 | €260 | -€904 | -77.7% |
| Financial charges | 65/66B | €604 | €588 | -€16 | -2.7% |
| Recurring financial charges | 65 | €604 | €588 | -€16 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €87,112 | -€22,469 | -€109,581 | |
| Income taxes | 67/77 | €24,082 | €285 | -€23,797 | -98.8% |
| Profit (loss) for the period | 9904 | €63,030 | -€22,754 | -€85,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,030 | -€22,754 | -€85,784 |
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 19 October 2026 via checked.be.