J.H.D.: 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.H.D.
Largest movements
- Receivables within one year -€629
down €629 (-52.3%), from €1,203 to €574
- Cash -€558
no longer reported in 2025 (was €558)
mainly Net result for the year (-€5,053) and Trade debts (-€690)
- Profit (loss) carried forward -€5,053
down €5,053 (-5.1%), from -€98,228 to -€103,281
- Other debts +€4,556
up €4,556 (+5.8%), from €78,490 to €83,046
- Trade debts -€690
no longer reported in 2025 (was €690)
- Gross operating margin +€2,310
up €2,310 (+35.1%), from -€6,577 to -€4,267
- Other operating charges +€132
up €132 (+34.2%), from €387 to €520
- Financial charges +€79
up €79 (+42.0%), from €188 to €267
- Financial income -€67
no longer reported in 2025 (was €67)
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 | €1,762 | €574 | -€1,187 | -67.4% |
| Current assets | 29/58 | €1,762 | €574 | -€1,187 | -67.4% |
| Amounts receivable within one year | 40/41 | €1,203 | €574 | -€629 | -52.3% |
| Other amounts receivable | 41 | €1,203 | €574 | -€629 | -52.3% |
| Cash at bank and in hand | 54/58 | €558 | - | -€558 | |
| Total equity and liabilities | 10/49 | €1,762 | €574 | -€1,187 | -67.4% |
| Equity | 10/15 | -€77,653 | -€82,706 | -€5,053 | -6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,983 | €1,983 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,228 | -€103,281 | -€5,053 | -5.1% |
| Amounts payable | 17/49 | €79,415 | €83,281 | +€3,866 | +4.9% |
| Amounts payable within one year | 42/48 | €79,415 | €83,281 | +€3,866 | +4.9% |
| Trade debts | 44 | €690 | - | -€690 | |
| Suppliers | 440/4 | €690 | - | -€690 | |
| Taxes, remuneration and social security | 45 | €234 | €234 | = | 0.0% |
| Taxes | 450/3 | €234 | €234 | = | 0.0% |
| Other amounts payable | 47/48 | €78,490 | €83,046 | +€4,556 | +5.8% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | -€6,577 | -€4,267 | +€2,310 | +35.1% |
| Operating profit (loss) | 9901 | -€6,964 | -€4,786 | +€2,178 | +31.3% |
| Financial income | 75/76B | €67 | - | -€67 | |
| Recurring financial income | 75 | €67 | - | -€67 | |
| Financial charges | 65/66B | €188 | €267 | +€79 | +42.0% |
| Recurring financial charges | 65 | €188 | €267 | +€79 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,086 | -€5,053 | +€2,033 | +28.7% |
| Profit (loss) for the period | 9904 | -€7,086 | -€5,053 | +€2,033 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,086 | -€5,053 | +€2,033 | +28.7% |
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 20 October 2026 via checked.be.