JSDS CONSULTANCY: 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.
JSDS CONSULTANCY
Largest movements
- Cash +€4,781
up €4,781 (+3.1%), from €155,721 to €160,501
mainly Net result for the year (+€73,458) and Other debts (+€10,101)
- Receivables within one year -€2,081
down €2,081 (-7.8%), from €26,663 to €24,582
of which Trade receivables: -€2,572
- Other debts +€10,101
up €10,101 (+14.1%), from €71,670 to €81,772
- Tax, wage and social debts -€8,576
down €8,576 (-43.7%), from €19,634 to €11,058
- Gross operating margin +€6,531
up €6,531 (+7.1%), from €91,391 to €97,922
- Taxes +€989
up €989 (+5.3%), from €18,544 to €19,533
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 | €186,559 | €188,297 | +€1,738 | +0.9% |
| Fixed assets | 21/28 | €3,031 | €2,085 | -€946 | -31.2% |
| Tangible fixed assets | 22/27 | €3,031 | €2,085 | -€946 | -31.2% |
| Plant, machinery and equipment | 23 | €349 | €724 | +€375 | +107% |
| Furniture and vehicles | 24 | €2,683 | €1,362 | -€1,321 | -49.2% |
| Current assets | 29/58 | €183,528 | €186,212 | +€2,684 | +1.5% |
| Amounts receivable within one year | 40/41 | €26,663 | €24,582 | -€2,081 | -7.8% |
| Trade receivables | 40 | €20,231 | €17,659 | -€2,572 | -12.7% |
| Other amounts receivable | 41 | €6,433 | €6,923 | +€491 | +7.6% |
| Cash at bank and in hand | 54/58 | €155,721 | €160,501 | +€4,781 | +3.1% |
| Deferred charges and accrued income | 490/1 | €1,144 | €1,128 | -€15 | -1.3% |
| Total equity and liabilities | 10/49 | €186,559 | €188,297 | +€1,738 | +0.9% |
| Equity | 10/15 | €94,749 | €94,749 | = | 0.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €91,249 | €91,249 | = | 0.0% |
| Distributable reserves | 133 | €91,249 | €91,249 | = | 0.0% |
| Amounts payable | 17/49 | €91,811 | €93,548 | +€1,738 | +1.9% |
| Amounts payable within one year | 42/48 | €91,811 | €93,232 | +€1,422 | +1.5% |
| Trade debts | 44 | €506 | €403 | -€104 | -20.5% |
| Suppliers | 440/4 | €506 | €403 | -€104 | -20.5% |
| Taxes, remuneration and social security | 45 | €19,634 | €11,058 | -€8,576 | -43.7% |
| Taxes | 450/3 | €19,634 | €11,058 | -€8,576 | -43.7% |
| Other amounts payable | 47/48 | €71,670 | €81,772 | +€10,101 | +14.1% |
| Accrued charges and deferred income | 492/3 | - | €316 | +€316 | |
| Remuneration, social security and pensions | 62 | €2,170 | €1,920 | -€250 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €1,666 | +€399 | +31.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €91,391 | €97,922 | +€6,531 | +7.1% |
| Operating profit (loss) | 9901 | €87,567 | €93,937 | +€6,370 | +7.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €104 | €946 | +€843 | +814% |
| Recurring financial charges | 65 | €104 | €946 | +€843 | +814% |
| Profit (loss) for the period before taxes | 9903 | €87,464 | €92,991 | +€5,527 | +6.3% |
| Income taxes | 67/77 | €18,544 | €19,533 | +€989 | +5.3% |
| Profit (loss) for the period | 9904 | €68,920 | €73,458 | +€4,538 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,920 | €73,458 | +€4,538 | +6.6% |
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 25 October 2026 via checked.be.