JOD 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.
JOD CONSULTING
Largest movements
- Cash +€154,830
up €154,830 (+77.4%), from €199,959 to €354,789
mainly Net result for the year (+€176,973) and Other debts (+€53,901)
- Receivables within one year +€24,630
up €24,630 (+48.7%), from €50,551 to €75,180
of which Trade receivables: +€33,104
- Reserves +€124,739
up €124,739 (+23.4%), from €533,831 to €658,570
- Other debts +€53,901
up €53,901 (+42.2%), from €127,713 to €181,614
- Gross operating margin +€26,574
up €26,574 (+11.3%), from €234,824 to €261,398
- Taxes +€10,213
up €10,213 (+14.0%), from €72,764 to €82,977
- Financial income +€7,530
up €7,530 (+103%), from €7,311 to €14,841
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 | €687,417 | €864,926 | +€177,510 | +25.8% |
| Fixed assets | 21/28 | €6,395 | €4,465 | -€1,930 | -30.2% |
| Tangible fixed assets | 22/27 | €6,395 | €4,465 | -€1,930 | -30.2% |
| Furniture and vehicles | 24 | €6,395 | €4,465 | -€1,930 | -30.2% |
| Current assets | 29/58 | €681,022 | €860,461 | +€179,440 | +26.3% |
| Amounts receivable within one year | 40/41 | €50,551 | €75,180 | +€24,630 | +48.7% |
| Trade receivables | 40 | €40,246 | €73,350 | +€33,104 | +82.3% |
| Other amounts receivable | 41 | €10,304 | €1,831 | -€8,474 | -82.2% |
| Current investments | 50/53 | €429,206 | €429,206 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €199,959 | €354,789 | +€154,830 | +77.4% |
| Deferred charges and accrued income | 490/1 | €1,307 | €1,287 | -€20 | -1.5% |
| Total equity and liabilities | 10/49 | €687,417 | €864,926 | +€177,510 | +25.8% |
| Equity | 10/15 | €540,709 | €665,448 | +€124,739 | +23.1% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €533,831 | €658,570 | +€124,739 | +23.4% |
| Distributable reserves | 133 | €533,831 | €658,570 | +€124,739 | +23.4% |
| Profit (loss) carried forward | 14 | €478 | €478 | -€0 | 0.0% |
| Amounts payable | 17/49 | €146,707 | €199,478 | +€52,771 | +36.0% |
| Amounts payable within one year | 42/48 | €136,005 | €194,705 | +€58,700 | +43.2% |
| Trade debts | 44 | €6,640 | €7,270 | +€630 | +9.5% |
| Suppliers | 440/4 | €6,640 | €7,270 | +€630 | +9.5% |
| Taxes, remuneration and social security | 45 | €1,652 | €5,820 | +€4,168 | +252% |
| Taxes | 450/3 | €1,652 | €5,820 | +€4,168 | +252% |
| Other amounts payable | 47/48 | €127,713 | €181,614 | +€53,901 | +42.2% |
| Accrued charges and deferred income | 492/3 | €10,702 | €4,773 | -€5,929 | -55.4% |
| Remuneration, social security and pensions | 62 | €535 | €613 | +€79 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €3,017 | +€199 | +7.1% |
| Other operating charges | 640/8 | €894 | €1,013 | +€119 | +13.3% |
| Gross operating margin | 9900 | €234,824 | €261,398 | +€26,574 | +11.3% |
| Operating profit (loss) | 9901 | €230,578 | €256,755 | +€26,177 | +11.4% |
| Financial income | 75/76B | €7,311 | €14,841 | +€7,530 | +103% |
| Recurring financial income | 75 | €7,311 | €14,841 | +€7,530 | +103% |
| Financial charges | 65/66B | €10,907 | €11,647 | +€740 | +6.8% |
| Recurring financial charges | 65 | €10,907 | €11,647 | +€740 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €226,982 | €259,949 | +€32,968 | +14.5% |
| Income taxes | 67/77 | €72,764 | €82,977 | +€10,213 | +14.0% |
| Profit (loss) for the period | 9904 | €154,218 | €176,973 | +€22,755 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €154,218 | €176,973 | +€22,755 | +14.8% |
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 21 October 2026 via checked.be.