J.D.L.: what changed
J.D.L.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€70,065
new in 2025: €70,065
- Tax, wage and social debts -€68,488
no longer reported in 2025 (was €68,488)
- Profit (loss) carried forward -€1,675
down €1,675 (-3.9%), from -€42,865 to -€44,540
- Gross operating margin -€1,234
down €1,234 (-2,023%), from -€61 to -€1,295
- Other operating charges +€319
new in 2025: €319
- Financial charges +€61
new in 2025: €61
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,074 | €74,198 | +€124 | +0.2% |
| Fixed assets | 21/28 | €325 | €325 | = | 0.0% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €73,749 | €73,873 | +€124 | +0.2% |
| Amounts receivable within one year | 40/41 | €73,727 | €73,727 | = | 0.0% |
| Trade receivables | 40 | €73,500 | €73,500 | = | 0.0% |
| Other amounts receivable | 41 | €227 | €227 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22 | €146 | +€124 | +564% |
| Total equity and liabilities | 10/49 | €74,074 | €74,198 | +€124 | +0.2% |
| Equity | 10/15 | €5,586 | €3,911 | -€1,675 | -30.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €29,859 | €29,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,865 | -€44,540 | -€1,675 | -3.9% |
| Amounts payable | 17/49 | €68,488 | €70,287 | +€1,799 | +2.6% |
| Amounts payable within one year | 42/48 | €68,488 | €70,287 | +€1,799 | +2.6% |
| Trade debts | 44 | - | €222 | +€222 | |
| Suppliers | 440/4 | - | €222 | +€222 | |
| Taxes, remuneration and social security | 45 | €68,488 | - | -€68,488 | |
| Remuneration and social security | 454/9 | €68,488 | - | -€68,488 | |
| Other amounts payable | 47/48 | - | €70,065 | +€70,065 | |
| Other operating charges | 640/8 | - | €319 | +€319 | |
| Gross operating margin | 9900 | -€61 | -€1,295 | -€1,234 | -2,023% |
| Operating profit (loss) | 9901 | -€61 | -€1,614 | -€1,553 | -2,546% |
| Financial charges | 65/66B | - | €61 | +€61 | |
| Recurring financial charges | 65 | - | €61 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | -€61 | -€1,675 | -€1,614 | -2,646% |
| Profit (loss) for the period | 9904 | -€61 | -€1,675 | -€1,614 | -2,646% |
| Profit (loss) for the period to be appropriated | 9905 | -€61 | -€1,675 | -€1,614 | -2,646% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.