JADUIS: 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.
JADUIS
Largest movements
- Cash -€46,896
down €46,896 (-38.3%), from €122,379 to €75,483
mainly Other debts (-€50,009) and Tax, wage and social debts (-€19,276)
- Tangible fixed assets -€21,258
down €21,258 (-13.1%), from €162,056 to €140,798
of which Plant, machinery and equipment: -€15,329
- Intangible fixed assets -€18,577
down €18,577 (-85.9%), from €21,634 to €3,057
- Stocks and contracts +€4,990
up €4,990 (+64.5%), from €7,731 to €12,720
- Other debts -€50,009
down €50,009 (-81.2%), from €61,563 to €11,554
- Tax, wage and social debts -€19,276
down €19,276 (-44.2%), from €43,617 to €24,341
of which Taxes: -€11,014
- Profit (loss) carried forward +€8,958
up €8,958 (+6.2%), from €144,965 to €153,923
- Debts after one year -€8,232
no longer reported in 2025 (was €8,232)
- Trade debts -€7,896
down €7,896 (-35.2%), from €22,447 to €14,550
- Gross operating margin -€76,934
down €76,934 (-29.8%), from €258,016 to €181,082
- Staff costs -€12,806
down €12,806 (-10.2%), from €125,644 to €112,837
- Taxes -€11,019
down €11,019 (-64.7%), from €17,021 to €6,002
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 | €330,063 | €247,331 | -€82,731 | -25.1% |
| Fixed assets | 21/28 | €183,690 | €143,855 | -€39,835 | -21.7% |
| Intangible fixed assets | 21 | €21,634 | €3,057 | -€18,577 | -85.9% |
| Tangible fixed assets | 22/27 | €162,056 | €140,798 | -€21,258 | -13.1% |
| Plant, machinery and equipment | 23 | €93,603 | €78,274 | -€15,329 | -16.4% |
| Furniture and vehicles | 24 | €368 | €109 | -€259 | -70.4% |
| Other tangible fixed assets | 26 | €68,085 | €62,415 | -€5,670 | -8.3% |
| Current assets | 29/58 | €146,373 | €103,476 | -€42,897 | -29.3% |
| Stocks and contracts in progress | 3 | €7,731 | €12,720 | +€4,990 | +64.5% |
| Stocks | 30/36 | €7,731 | €12,720 | +€4,990 | +64.5% |
| Amounts receivable within one year | 40/41 | €15,307 | €14,467 | -€840 | -5.5% |
| Trade receivables | 40 | €5,828 | €3,967 | -€1,861 | -31.9% |
| Other amounts receivable | 41 | €9,480 | €10,501 | +€1,021 | +10.8% |
| Cash at bank and in hand | 54/58 | €122,379 | €75,483 | -€46,896 | -38.3% |
| Deferred charges and accrued income | 490/1 | €956 | €806 | -€150 | -15.7% |
| Total equity and liabilities | 10/49 | €330,063 | €247,331 | -€82,731 | -25.1% |
| Equity | 10/15 | €177,965 | €186,923 | +€8,958 | +5.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,965 | €153,923 | +€8,958 | +6.2% |
| Amounts payable | 17/49 | €152,098 | €60,409 | -€91,689 | -60.3% |
| Amounts payable after more than one year | 17 | €8,232 | - | -€8,232 | |
| Financial debts | 170/4 | €8,232 | - | -€8,232 | |
| Amounts payable within one year | 42/48 | €143,866 | €60,409 | -€83,457 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | €16,239 | €9,508 | -€6,732 | -41.5% |
| Trade debts | 44 | €22,447 | €14,550 | -€7,896 | -35.2% |
| Suppliers | 440/4 | €22,447 | €14,550 | -€7,896 | -35.2% |
| Advances received on contracts in progress | 46 | - | €456 | +€456 | |
| Taxes, remuneration and social security | 45 | €43,617 | €24,341 | -€19,276 | -44.2% |
| Taxes | 450/3 | €19,101 | €8,088 | -€11,014 | -57.7% |
| Remuneration and social security | 454/9 | €24,516 | €16,254 | -€8,262 | -33.7% |
| Other amounts payable | 47/48 | €61,563 | €11,554 | -€50,009 | -81.2% |
| Remuneration, social security and pensions | 62 | €125,644 | €112,837 | -€12,806 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,622 | €42,345 | -€277 | -0.6% |
| Other operating charges | 640/8 | €651 | €2,156 | +€1,504 | +230.9% |
| Gross operating margin | 9900 | €258,016 | €181,082 | -€76,934 | -29.8% |
| Operating profit (loss) | 9901 | €89,099 | €23,744 | -€65,355 | -73.4% |
| Financial income | 75/76B | €2,052 | €1,940 | -€112 | -5.4% |
| Recurring financial income | 75 | €2,052 | €1,940 | -€112 | -5.4% |
| Financial charges | 65/66B | €538 | €725 | +€187 | +34.8% |
| Recurring financial charges | 65 | €538 | €725 | +€187 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €90,614 | €24,959 | -€65,654 | -72.5% |
| Income taxes | 67/77 | €17,021 | €6,002 | -€11,019 | -64.7% |
| Profit (loss) for the period | 9904 | €73,593 | €18,958 | -€54,635 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,593 | €18,958 | -€54,635 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.