J.D.B. SERVICES: 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.
J.D.B. SERVICES
Largest movements
- Cash +€20,387
up €20,387 (+116%), from €17,542 to €37,929
mainly Net result for the year (+€10,090) and Depreciation (+€9,954)
- Tangible fixed assets -€7,411
down €7,411 (-26.2%), from €28,267 to €20,857
of which Furniture and vehicles: -€6,979
- Receivables within one year -€2,038
down €2,038 (-10.4%), from €19,571 to €17,533
of which Trade receivables: -€2,884
- Profit (loss) carried forward +€10,090
up €10,090 (+183%), from €5,500 to €15,590
- Tax, wage and social debts +€840
up €840 (+76.0%), from €1,105 to €1,945
- Gross operating margin -€21,053
down €21,053 (-47.6%), from €44,253 to €23,200
- Staff costs -€6,486
no longer reported in 2025 (was €6,486)
- Depreciation +€1,585
up €1,585 (+18.9%), from €8,368 to €9,954
- Taxes -€1,052
down €1,052 (-29.6%), from €3,558 to €2,506
- Financial income -€633
down €633 (-99.9%), from €634 to €0
of which Non-recurring financial income: -€633
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 | €67,324 | €78,263 | +€10,939 | +16.2% |
| Fixed assets | 21/28 | €29,883 | €22,473 | -€7,411 | -24.8% |
| Tangible fixed assets | 22/27 | €28,267 | €20,857 | -€7,411 | -26.2% |
| Plant, machinery and equipment | 23 | €7,656 | €7,225 | -€432 | -5.6% |
| Furniture and vehicles | 24 | €20,611 | €13,632 | -€6,979 | -33.9% |
| Financial fixed assets | 28 | €1,616 | €1,616 | = | 0.0% |
| Current assets | 29/58 | €37,441 | €55,790 | +€18,350 | +49.0% |
| Amounts receivable within one year | 40/41 | €19,571 | €17,533 | -€2,038 | -10.4% |
| Trade receivables | 40 | €18,855 | €15,971 | -€2,884 | -15.3% |
| Other amounts receivable | 41 | €716 | €1,562 | +€846 | +118% |
| Cash at bank and in hand | 54/58 | €17,542 | €37,929 | +€20,387 | +116% |
| Deferred charges and accrued income | 490/1 | €328 | €329 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €67,324 | €78,263 | +€10,939 | +16.2% |
| Equity | 10/15 | €8,227 | €18,317 | +€10,090 | +123% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,500 | €15,590 | +€10,090 | +183% |
| Amounts payable | 17/49 | €59,097 | €59,946 | +€849 | +1.4% |
| Amounts payable within one year | 42/48 | €59,097 | €59,946 | +€849 | +1.4% |
| Trade debts | 44 | €339 | €789 | +€450 | +133% |
| Suppliers | 440/4 | €339 | €789 | +€450 | +133% |
| Taxes, remuneration and social security | 45 | €1,105 | €1,945 | +€840 | +76.0% |
| Taxes | 450/3 | €1,105 | €1,945 | +€840 | +76.0% |
| Other amounts payable | 47/48 | €57,652 | €57,212 | -€440 | -0.8% |
| Remuneration, social security and pensions | 62 | €6,486 | - | -€6,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,368 | €9,954 | +€1,585 | +18.9% |
| Other operating charges | 640/8 | €631 | €561 | -€70 | -11.1% |
| Gross operating margin | 9900 | €44,253 | €23,200 | -€21,053 | -47.6% |
| Operating profit (loss) | 9901 | €28,767 | €12,685 | -€16,082 | -55.9% |
| Financial income | 75/76B | €634 | €0 | -€633 | -99.9% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +34.3% |
| Non-recurring financial income | 76B | €633 | - | -€633 | |
| Financial charges | 65/66B | €426 | €91 | -€335 | -78.7% |
| Recurring financial charges | 65 | €426 | €91 | -€335 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €28,975 | €12,595 | -€16,380 | -56.5% |
| Income taxes | 67/77 | €3,558 | €2,506 | -€1,052 | -29.6% |
| Profit (loss) for the period | 9904 | €25,417 | €10,090 | -€15,328 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,417 | €10,090 | -€15,328 | -60.3% |
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.