J.D.C. ELECTRONICS: 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.
J.D.C. ELECTRONICS
Largest movements
- Cash +€405,250
up €405,250 (+166.1%), from €243,923 to €649,173
mainly Current investments (+€300,000) and Net result for the year (+€84,664)
- Current investments -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Stocks and contracts +€49,070
up €49,070 (+11.6%), from €422,058 to €471,128
- Reserves +€84,664
up €84,664 (+9.9%), from €855,954 to €940,618
of which Distributable reserves: +€84,664
- Trade debts +€43,615
up €43,615 (+61.2%), from €71,256 to €114,871
- Accrued charges and deferred income +€25,261
new in 2025: €25,261
- Gross operating margin +€49,965
up €49,965 (+23.3%), from €214,588 to €264,553
- Taxes +€18,715
up €18,715 (+133.3%), from €14,040 to €32,756
- Staff costs -€16,020
down €16,020 (-19.2%), from €83,307 to €67,286
- Financial income +€7,400
up €7,400 (+116.6%), from €6,346 to €13,746
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 | €1,325,595 | €1,482,094 | +€156,499 | +11.8% |
| Fixed assets | 21/28 | €315,128 | €308,837 | -€6,291 | -2.0% |
| Tangible fixed assets | 22/27 | €303,323 | €297,032 | -€6,291 | -2.1% |
| Land and buildings | 22 | €249,266 | €253,928 | +€4,662 | +1.9% |
| Furniture and vehicles | 24 | €54,057 | €38,058 | -€15,999 | -29.6% |
| Other tangible fixed assets | 26 | - | €5,046 | +€5,046 | |
| Financial fixed assets | 28 | €11,805 | €11,805 | = | 0.0% |
| Current assets | 29/58 | €1,010,467 | €1,173,257 | +€162,791 | +16.1% |
| Stocks and contracts in progress | 3 | €422,058 | €471,128 | +€49,070 | +11.6% |
| Stocks | 30/36 | €422,058 | €471,128 | +€49,070 | +11.6% |
| Amounts receivable within one year | 40/41 | €33,265 | €40,717 | +€7,452 | +22.4% |
| Trade receivables | 40 | €7,717 | €34,064 | +€26,346 | +341.4% |
| Other amounts receivable | 41 | €25,547 | €6,653 | -€18,894 | -74.0% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €243,923 | €649,173 | +€405,250 | +166.1% |
| Deferred charges and accrued income | 490/1 | €11,221 | €12,240 | +€1,019 | +9.1% |
| Total equity and liabilities | 10/49 | €1,325,595 | €1,482,094 | +€156,499 | +11.8% |
| Equity | 10/15 | €882,583 | €967,248 | +€84,664 | +9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €855,954 | €940,618 | +€84,664 | +9.9% |
| Non-distributable reserves | 130/1 | €11,094 | €11,094 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,094 | €11,094 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,139 | €58,139 | = | 0.0% |
| Distributable reserves | 133 | €786,720 | €871,385 | +€84,664 | +10.8% |
| Profit (loss) carried forward | 14 | €8,038 | €8,038 | +€0 | 0.0% |
| Amounts payable | 17/49 | €443,012 | €514,847 | +€71,835 | +16.2% |
| Amounts payable within one year | 42/48 | €443,012 | €489,585 | +€46,574 | +10.5% |
| Trade debts | 44 | €71,256 | €114,871 | +€43,615 | +61.2% |
| Suppliers | 440/4 | €71,256 | €114,871 | +€43,615 | +61.2% |
| Advances received on contracts in progress | 46 | - | €2,215 | +€2,215 | |
| Taxes, remuneration and social security | 45 | €26,355 | €27,174 | +€819 | +3.1% |
| Taxes | 450/3 | €11,583 | €22,364 | +€10,781 | +93.1% |
| Remuneration and social security | 454/9 | €14,772 | €4,810 | -€9,962 | -67.4% |
| Other amounts payable | 47/48 | €345,401 | €345,325 | -€76 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €25,261 | +€25,261 | |
| Non-recurring operating income | 76A | - | €2,945 | +€2,945 | |
| Remuneration, social security and pensions | 62 | €83,307 | €67,286 | -€16,020 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,551 | €60,694 | -€857 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,112 | €5,658 | +€1,547 | +37.6% |
| Gross operating margin | 9900 | €214,588 | €264,553 | +€49,965 | +23.3% |
| Operating profit (loss) | 9901 | €65,619 | €130,915 | +€65,296 | +99.5% |
| Financial income | 75/76B | €6,346 | €13,746 | +€7,400 | +116.6% |
| Recurring financial income | 75 | €6,346 | €13,746 | +€7,400 | +116.6% |
| Financial charges | 65/66B | €26,536 | €27,241 | +€705 | +2.7% |
| Recurring financial charges | 65 | €26,536 | €27,241 | +€705 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €45,429 | €117,420 | +€71,991 | +158.5% |
| Income taxes | 67/77 | €14,040 | €32,756 | +€18,715 | +133.3% |
| Profit (loss) for the period | 9904 | €31,389 | €84,664 | +€53,276 | +169.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,389 | €84,664 | +€53,276 | +169.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.