ELECTRO JDK: what changed
Two fiscal 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.
ELECTRO JDK
Largest movements
- Tangible fixed assets -€2,187
down €2,187 (-39.0%), from €5,607 to €3,420
of which Furniture and vehicles: -€1,881
- Stocks and contracts -€1,787
down €1,787 (-47.9%), from €3,730 to €1,943
- Receivables within one year -€491
down €491 (-6.8%), from €7,237 to €6,746
of which Trade receivables: -€976
- Cash -€456
no longer reported in 2025 (was €456)
mainly Net result for the year (-€23,333) and Investment in fixed assets (net) (-€3,330)
- Deferred charges and accrued income +€328
up €328 (+33.2%), from €989 to €1,317
- Profit (loss) carried forward -€23,333
down €23,333 (-60.7%), from -€38,411 to -€61,744
- Other debts +€15,257
up €15,257 (+39.7%), from €38,468 to €53,725
- Trade debts +€4,310
up €4,310 (+458.0%), from €941 to €5,251
- Current portion of long-term debt -€898
no longer reported in 2025 (was €898)
- Short-term financial debts +€322
new in 2025: €322
- Gross operating margin -€8,821
down €8,821 (-125.2%), from -€7,046 to -€15,867
- Depreciation +€1,679
up €1,679 (+43.7%), from €3,838 to €5,517
- Staff costs -€778
no longer reported in 2025 (was €778)
- Other operating charges -€161
down €161 (-12.6%), from €1,275 to €1,115
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.
Cash bridge derived
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 | €18,019 | €13,425 | -€4,593 | -25.5% |
| Fixed assets | 21/28 | €5,607 | €3,420 | -€2,187 | -39.0% |
| Tangible fixed assets | 22/27 | €5,607 | €3,420 | -€2,187 | -39.0% |
| Plant, machinery and equipment | 23 | €813 | €506 | -€306 | -37.7% |
| Furniture and vehicles | 24 | €4,794 | €2,914 | -€1,881 | -39.2% |
| Current assets | 29/58 | €12,412 | €10,005 | -€2,406 | -19.4% |
| Stocks and contracts in progress | 3 | €3,730 | €1,943 | -€1,787 | -47.9% |
| Stocks | 30/36 | €3,730 | €1,943 | -€1,787 | -47.9% |
| Amounts receivable within one year | 40/41 | €7,237 | €6,746 | -€491 | -6.8% |
| Trade receivables | 40 | €7,237 | €6,261 | -€976 | -13.5% |
| Other amounts receivable | 41 | - | €485 | +€485 | |
| Cash at bank and in hand | 54/58 | €456 | - | -€456 | |
| Deferred charges and accrued income | 490/1 | €989 | €1,317 | +€328 | +33.2% |
| Total equity and liabilities | 10/49 | €18,019 | €13,425 | -€4,593 | -25.5% |
| Equity | 10/15 | -€22,911 | -€46,244 | -€23,333 | -101.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,411 | -€61,744 | -€23,333 | -60.7% |
| Amounts payable | 17/49 | €40,930 | €59,669 | +€18,739 | +45.8% |
| Amounts payable within one year | 42/48 | €40,930 | €59,669 | +€18,739 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €898 | - | -€898 | |
| Financial debts | 43 | - | €322 | +€322 | |
| Credit institutions | 430/8 | - | €322 | +€322 | |
| Trade debts | 44 | €941 | €5,251 | +€4,310 | +458.0% |
| Suppliers | 440/4 | €941 | €5,251 | +€4,310 | +458.0% |
| Taxes, remuneration and social security | 45 | €623 | €371 | -€252 | -40.4% |
| Taxes | 450/3 | €623 | €371 | -€252 | -40.4% |
| Other amounts payable | 47/48 | €38,468 | €53,725 | +€15,257 | +39.7% |
| Remuneration, social security and pensions | 62 | €778 | - | -€778 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,838 | €5,517 | +€1,679 | +43.7% |
| Other operating charges | 640/8 | €1,275 | €1,115 | -€161 | -12.6% |
| Gross operating margin | 9900 | -€7,046 | -€15,867 | -€8,821 | -125.2% |
| Operating profit (loss) | 9901 | -€12,938 | -€22,499 | -€9,561 | -73.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €553 | €703 | +€150 | +27.2% |
| Recurring financial charges | 65 | €553 | €703 | +€150 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,490 | -€23,201 | -€9,711 | -72.0% |
| Income taxes | 67/77 | €240 | €131 | -€108 | -45.2% |
| Profit (loss) for the period | 9904 | -€13,730 | -€23,333 | -€9,603 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,730 | -€23,333 | -€9,603 | -69.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.