JADdent: what changed
Two fiscal 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.
JADdent
Largest movements
- Cash +€300,158
up €300,158 (+164.1%), from €182,905 to €483,062
mainly Net result for the year (+€267,782) and Other debts (+€195,000)
- Intangible fixed assets -€17,000
down €17,000 (-12.5%), from €136,000 to €119,000
- Other debts +€195,000
up €195,000 (+128.8%), from €151,396 to €346,396
- Tax, wage and social debts +€86,931
up €86,931 (+130.1%), from €66,842 to €153,773
of which Taxes: +€87,295
- Reserves +€17,700
up €17,700 (+8.4%), from €211,000 to €228,700
- Debts after one year -€12,428
down €12,428 (-56.5%), from €21,991 to €9,563
- Current portion of long-term debt -€8,549
down €8,549 (-40.9%), from €20,922 to €12,373
- Gross operating margin +€58,926
up €58,926 (+16.5%), from €356,241 to €415,167
- Taxes +€18,704
up €18,704 (+29.1%), from €64,266 to €82,970
- Staff costs +€5,473
up €5,473 (+21.4%), from €25,530 to €31,003
- Other operating charges -€4,833
down €4,833 (-95.3%), from €5,073 to €240
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.
Cash bridge derived
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 | €482,509 | €759,915 | +€277,406 | +57.5% |
| Fixed assets | 21/28 | €275,758 | €260,119 | -€15,638 | -5.7% |
| Intangible fixed assets | 21 | €136,000 | €119,000 | -€17,000 | -12.5% |
| Tangible fixed assets | 22/27 | €139,758 | €141,119 | +€1,362 | +1.0% |
| Land and buildings | 22 | €61,443 | €70,983 | +€9,540 | +15.5% |
| Plant, machinery and equipment | 23 | €10,695 | €13,309 | +€2,614 | +24.4% |
| Furniture and vehicles | 24 | €67,620 | €56,828 | -€10,792 | -16.0% |
| Current assets | 29/58 | €206,752 | €499,796 | +€293,044 | +141.7% |
| Amounts receivable within one year | 40/41 | €7,150 | €5,894 | -€1,256 | -17.6% |
| Trade receivables | 40 | €7,150 | €5,894 | -€1,256 | -17.6% |
| Cash at bank and in hand | 54/58 | €182,905 | €483,062 | +€300,158 | +164.1% |
| Deferred charges and accrued income | 490/1 | €16,697 | €10,840 | -€5,858 | -35.1% |
| Total equity and liabilities | 10/49 | €482,509 | €759,915 | +€277,406 | +57.5% |
| Equity | 10/15 | €218,401 | €236,183 | +€17,782 | +8.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €211,000 | €228,700 | +€17,700 | +8.4% |
| Distributable reserves | 133 | €211,000 | €228,700 | +€17,700 | +8.4% |
| Profit (loss) carried forward | 14 | €2,401 | €2,483 | +€82 | +3.4% |
| Amounts payable | 17/49 | €264,109 | €523,732 | +€259,623 | +98.3% |
| Amounts payable after more than one year | 17 | €21,991 | €9,563 | -€12,428 | -56.5% |
| Financial debts | 170/4 | €21,991 | €9,563 | -€12,428 | -56.5% |
| Amounts payable within one year | 42/48 | €242,118 | €514,169 | +€272,052 | +112.4% |
| Current portion of amounts payable after more than one year | 42 | €20,922 | €12,373 | -€8,549 | -40.9% |
| Trade debts | 44 | €2,958 | €1,628 | -€1,331 | -45.0% |
| Suppliers | 440/4 | €2,958 | €1,628 | -€1,331 | -45.0% |
| Taxes, remuneration and social security | 45 | €66,842 | €153,773 | +€86,931 | +130.1% |
| Taxes | 450/3 | €65,068 | €152,363 | +€87,295 | +134.2% |
| Remuneration and social security | 454/9 | €1,774 | €1,410 | -€364 | -20.5% |
| Other amounts payable | 47/48 | €151,396 | €346,396 | +€195,000 | +128.8% |
| Remuneration, social security and pensions | 62 | €25,530 | €31,003 | +€5,473 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,836 | €32,144 | +€2,308 | +7.7% |
| Other operating charges | 640/8 | €5,073 | €240 | -€4,833 | -95.3% |
| Gross operating margin | 9900 | €356,241 | €415,167 | +€58,926 | +16.5% |
| Operating profit (loss) | 9901 | €295,802 | €351,779 | +€55,978 | +18.9% |
| Financial income | 75/76B | €2 | €0 | -€1 | -98.7% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -98.7% |
| Financial charges | 65/66B | €2,119 | €1,027 | -€1,093 | -51.5% |
| Recurring financial charges | 65 | €2,119 | €1,027 | -€1,093 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €293,684 | €350,752 | +€57,069 | +19.4% |
| Income taxes | 67/77 | €64,266 | €82,970 | +€18,704 | +29.1% |
| Profit (loss) for the period | 9904 | €229,418 | €267,782 | +€38,365 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €229,418 | €267,782 | +€38,365 | +16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.