J.D.E. INVEST: 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.E. INVEST
Largest movements
- Receivables within one year +€10,285
up €10,285 (+25.0%), from €41,140 to €51,425
- Debts after one year -€65,206
down €65,206 (-22.8%), from €286,566 to €221,360
of which Financial debts: -€55,206
- Reserves +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Profit (loss) carried forward +€20,683
up €20,683 (+10.3%), from €200,803 to €221,487
- Current portion of long-term debt +€10,091
up €10,091 (+18.8%), from €53,565 to €63,656
- Other debts +€9,700
up €9,700 (+44.5%), from €21,800 to €31,500
- Financial income -€150,000
no longer reported in 2025 (was €150,000)
- Taxes +€2,074
up €2,074 (+9.3%), from €22,290 to €24,364
- Financial charges -€1,744
down €1,744 (-12.0%), from €14,495 to €12,750
of which Financial charges: -€1,744
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 | €656,512 | €665,573 | +€9,061 | +1.4% |
| Fixed assets | 21/28 | €601,360 | €600,862 | -€498 | -0.1% |
| Tangible fixed assets | 22/27 | €1,360 | €862 | -€498 | -36.6% |
| Furniture and vehicles | 24 | €1,360 | €862 | -€498 | -36.6% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €55,152 | €64,710 | +€9,558 | +17.3% |
| Amounts receivable within one year | 40/41 | €41,140 | €51,425 | +€10,285 | +25.0% |
| Trade receivables | 40 | €41,140 | €51,425 | +€10,285 | +25.0% |
| Cash at bank and in hand | 54/58 | €14,012 | €13,285 | -€727 | -5.2% |
| Total equity and liabilities | 10/49 | €656,512 | €665,573 | +€9,061 | +1.4% |
| Equity | 10/15 | €265,803 | €316,487 | +€50,683 | +19.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Distributable reserves | 133 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Profit (loss) carried forward | 14 | €200,803 | €221,487 | +€20,683 | +10.3% |
| Amounts payable | 17/49 | €390,709 | €349,086 | -€41,622 | -10.7% |
| Amounts payable after more than one year | 17 | €286,566 | €221,360 | -€65,206 | -22.8% |
| Financial debts | 170/4 | €246,566 | €191,360 | -€55,206 | -22.4% |
| Other amounts payable | 178/9 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts payable within one year | 42/48 | €104,142 | €127,726 | +€23,584 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €53,565 | €63,656 | +€10,091 | +18.8% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €28,390 | €32,570 | +€4,180 | +14.7% |
| Taxes | 450/3 | €28,390 | €32,570 | +€4,180 | +14.7% |
| Other amounts payable | 47/48 | €21,800 | €31,500 | +€9,700 | +44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €498 | = | 0.0% |
| Other operating charges | 640/8 | €1,252 | €1,225 | -€27 | -2.2% |
| Gross operating margin | 9900 | €98,920 | €99,520 | +€600 | +0.6% |
| Operating profit (loss) | 9901 | €97,170 | €97,797 | +€627 | +0.6% |
| Financial income | 75/76B | €150,000 | - | -€150,000 | |
| Recurring financial income | 75 | €150,000 | - | -€150,000 | |
| Financial charges | 65/66B | €14,495 | €12,750 | -€1,744 | -12.0% |
| Recurring financial charges | 65 | €14,495 | €12,750 | -€1,744 | -12.0% |
| Non-recurring financial charges | 66B | - | €12,750 | +€12,750 | |
| Profit (loss) for the period before taxes | 9903 | €232,675 | €85,047 | -€147,628 | -63.4% |
| Income taxes | 67/77 | €22,290 | €24,364 | +€2,074 | +9.3% |
| Profit (loss) for the period | 9904 | €210,386 | €60,683 | -€149,703 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €210,386 | €60,683 | -€149,703 | -71.2% |
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 18 October 2026 via checked.be.