J.D.M.K.: what changed
J.D.M.K.
Largest movements
- Cash +€7,719
up €7,719, from €0 to €7,719
mainly Net result for the year (+€7,822) and Receivables within one year (+€5,016)
- Receivables within one year -€5,016
down €5,016 (-14.3%), from €35,056 to €30,040
of which Trade receivables: -€5,462
- Profit (loss) carried forward +€7,822
up €7,822 (+34.8%), from -€22,466 to -€14,644
- Debts after one year -€4,000
down €4,000 (-11.8%), from €34,000 to €30,000
- Short-term financial debts -€4,000
down €4,000 (-100%), from €4,000 to €0
- Other debts +€2,112
up €2,112 (+535%), from €395 to €2,507
- Accrued charges and deferred income +€1,010
up €1,010 (+975%), from €103 to €1,113
- Gross operating margin +€28,110
up €28,110, from -€16,882 to €11,228
- Other operating charges +€311
up €311 (+20.4%), from €1,522 to €1,833
- Depreciation -€256
down €256 (-66.0%), from €387 to €132
- Taxes +€240
up €240, from €0 to €240
- Financial charges +€219
up €219 (+22.3%), from €982 to €1,201
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 | €37,673 | €39,857 | +€2,183 | +5.8% |
| Fixed assets | 21/28 | €132 | €0 | -€132 | -100% |
| Tangible fixed assets | 22/27 | €132 | €0 | -€132 | -100% |
| Furniture and vehicles | 24 | €132 | €0 | -€132 | -100% |
| Current assets | 29/58 | €37,542 | €39,857 | +€2,315 | +6.2% |
| Stocks and contracts in progress | 3 | €492 | €284 | -€208 | -42.3% |
| Stocks | 30/36 | €492 | €284 | -€208 | -42.3% |
| Amounts receivable within one year | 40/41 | €35,056 | €30,040 | -€5,016 | -14.3% |
| Trade receivables | 40 | €34,633 | €29,171 | -€5,462 | -15.8% |
| Other amounts receivable | 41 | €423 | €869 | +€446 | +105% |
| Cash at bank and in hand | 54/58 | €0 | €7,719 | +€7,719 | |
| Deferred charges and accrued income | 490/1 | €1,993 | €1,813 | -€180 | -9.0% |
| Total equity and liabilities | 10/49 | €37,673 | €39,857 | +€2,183 | +5.8% |
| Equity | 10/15 | -€3,866 | €3,956 | +€7,822 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,466 | -€14,644 | +€7,822 | +34.8% |
| Amounts payable | 17/49 | €41,539 | €35,900 | -€5,639 | -13.6% |
| Amounts payable after more than one year | 17 | €34,000 | €30,000 | -€4,000 | -11.8% |
| Other amounts payable | 178/9 | €34,000 | €30,000 | -€4,000 | -11.8% |
| Amounts payable within one year | 42/48 | €7,435 | €4,787 | -€2,648 | -35.6% |
| Financial debts | 43 | €4,000 | €0 | -€4,000 | -100% |
| Credit institutions | 430/8 | €4,000 | €0 | -€4,000 | -100% |
| Trade debts | 44 | €2,254 | €1,263 | -€990 | -43.9% |
| Suppliers | 440/4 | €2,254 | €1,263 | -€990 | -43.9% |
| Taxes, remuneration and social security | 45 | €787 | €1,017 | +€229 | +29.1% |
| Taxes | 450/3 | €787 | €1,017 | +€229 | +29.1% |
| Other amounts payable | 47/48 | €395 | €2,507 | +€2,112 | +535% |
| Accrued charges and deferred income | 492/3 | €103 | €1,113 | +€1,010 | +975% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €132 | -€256 | -66.0% |
| Other operating charges | 640/8 | €1,522 | €1,833 | +€311 | +20.4% |
| Gross operating margin | 9900 | -€16,882 | €11,228 | +€28,110 | |
| Operating profit (loss) | 9901 | -€18,791 | €9,264 | +€28,055 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.2% |
| Financial charges | 65/66B | €982 | €1,201 | +€219 | +22.3% |
| Recurring financial charges | 65 | €982 | €1,201 | +€219 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,771 | €8,062 | +€27,834 | |
| Income taxes | 67/77 | €0 | €240 | +€240 | |
| Profit (loss) for the period | 9904 | -€19,771 | €7,822 | +€27,593 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,771 | €7,822 | +€27,593 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.