J.D.I.: what changed
What changed
J.D.I.
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€319,555
2024 · -€91,620+€411,174
Equity
€2.4m
2024 · €2.1m+€319,555
Cash
€50,281
2024 · €136,571-€86,290
Balance sheet total
€3.3m
2024 · €2.9m+€418,633
Largest movements
Assets
- Current investments +€500,000
up €500,000 (+50.0%), from €1.0m to €1.5m
- Receivables after one year +€95,000
up €95,000 (+55.2%), from €172,000 to €267,000
- Tangible fixed assets -€86,914
down €86,914 (-6.0%), from €1.5m to €1.4m
of which Land and buildings: -€58,000
- Cash -€86,290
down €86,290 (-63.2%), from €136,571 to €50,281
mainly Current investments (-€500,000) and Receivables after one year (-€95,000)
Equity and liabilities
- Profit (loss) carried forward +€319,555
up €319,555, from -€22,652 to €296,903
- Other debts +€124,829
new in 2025: €124,829
Income statement
- Financial income +€402,011
up €402,011 (+10,142%), from €3,964 to €405,974
- Gross operating margin +€8,898
up €8,898 (+121%), from €7,327 to €16,226
- Taxes -€170
down €170 (-38.3%), from €445 to €275
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€91,620
Gross operating margin
+€8,898
Depreciation
+€83
Other operating charges
-€58
Financial income
+€402,011
Financial charges
+€70
Taxes
+€170
Result 2025
€319,555
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€438,055
Investment
-€500,000
Financing
-€24,345
Cash 2024
€136,571
From operations (derived)
+€438,055
Net result for the year
+€319,555
Depreciation
+€86,914
Receivables after one year
-€95,000
Receivables within one year
+€3,163
Smaller working-capital items
-€1,406
Other debts
+€124,829
Investment (derived)
-€500,000
Current investments
-€500,000
Financing
-€24,345
Debts after one year
-€10,209
Current portion of long-term debt
-€14,136
Cash 2025
€50,281
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,890,712 | €3,309,345 | +€418,633 | +14.5% |
| Fixed assets | 21/28 | €1,578,979 | €1,492,065 | -€86,914 | -5.5% |
| Tangible fixed assets | 22/27 | €1,458,870 | €1,371,956 | -€86,914 | -6.0% |
| Land and buildings | 22 | €1,423,667 | €1,365,667 | -€58,000 | -4.1% |
| Furniture and vehicles | 24 | €35,203 | €6,289 | -€28,914 | -82.1% |
| Financial fixed assets | 28 | €120,109 | €120,109 | = | 0.0% |
| Current assets | 29/58 | €1,311,734 | €1,817,281 | +€505,547 | +38.5% |
| Amounts receivable after more than one year | 29 | €172,000 | €267,000 | +€95,000 | +55.2% |
| Other amounts receivable | 291 | €172,000 | €267,000 | +€95,000 | +55.2% |
| Amounts receivable within one year | 40/41 | €3,163 | - | -€3,163 | |
| Other amounts receivable | 41 | €3,163 | - | -€3,163 | |
| Current investments | 50/53 | €1,000,000 | €1,500,000 | +€500,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €136,571 | €50,281 | -€86,290 | -63.2% |
| Total equity and liabilities | 10/49 | €2,890,712 | €3,309,345 | +€418,633 | +14.5% |
| Equity | 10/15 | €2,053,000 | €2,372,555 | +€319,555 | +15.6% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €2,020,652 | €2,020,652 | = | 0.0% |
| Distributable reserves | 133 | €2,020,652 | €2,020,652 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,652 | €296,903 | +€319,555 | |
| Amounts payable | 17/49 | €837,712 | €936,790 | +€99,078 | +11.8% |
| Amounts payable after more than one year | 17 | €810,209 | €800,000 | -€10,209 | -1.3% |
| Financial debts | 170/4 | €810,209 | €800,000 | -€10,209 | -1.3% |
| Amounts payable within one year | 42/48 | €27,503 | €136,790 | +€109,287 | +397% |
| Current portion of amounts payable after more than one year | 42 | €24,345 | €10,209 | -€14,136 | -58.1% |
| Trade debts | 44 | €1,719 | €1,093 | -€626 | -36.4% |
| Suppliers | 440/4 | €1,719 | €1,093 | -€626 | -36.4% |
| Taxes, remuneration and social security | 45 | €1,440 | €660 | -€780 | -54.1% |
| Taxes | 450/3 | €1,440 | €660 | -€780 | -54.1% |
| Other amounts payable | 47/48 | - | €124,829 | +€124,829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,997 | €86,914 | -€83 | -0.1% |
| Other operating charges | 640/8 | €7,131 | €7,189 | +€58 | +0.8% |
| Gross operating margin | 9900 | €7,327 | €16,226 | +€8,898 | +121% |
| Operating profit (loss) | 9901 | -€86,801 | -€77,877 | +€8,924 | +10.3% |
| Financial income | 75/76B | €3,964 | €405,974 | +€402,011 | +10,142% |
| Recurring financial income | 75 | €3,964 | €405,974 | +€402,011 | +10,142% |
| Financial charges | 65/66B | €8,338 | €8,267 | -€70 | -0.8% |
| Recurring financial charges | 65 | €8,338 | €8,267 | -€70 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€91,175 | €319,829 | +€411,004 | |
| Income taxes | 67/77 | €445 | €275 | -€170 | -38.3% |
| Profit (loss) for the period | 9904 | -€91,620 | €319,555 | +€411,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91,620 | €319,555 | +€411,174 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.