JCDB AUDIO: 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.
JCDB AUDIO
Largest movements
- Cash -€13,951
down €13,951 (-16.6%), from €83,906 to €69,955
mainly Contributions, distributions and other (-€56,608) and Net result for the year (-€8,511)
- Tangible fixed assets -€1,840
down €1,840 (-43.5%), from €4,227 to €2,386
of which Furniture and vehicles: -€1,026
- Profit (loss) carried forward -€65,119
down €65,119 (-100%), from €65,119 to €0
- Other debts +€43,128
up €43,128 (+507%), from €8,500 to €51,628
- Tax, wage and social debts +€5,521
up €5,521 (+93.5%), from €5,903 to €11,425
of which Taxes: +€5,506
- Gross operating margin -€13,875
down €13,875, from €10,345 to -€3,531
- Taxes -€2,603
down €2,603 (-88.3%), from €2,949 to €345
- Financial charges +€1,067
up €1,067 (+113%), from €944 to €2,011
- Depreciation +€165
up €165 (+9.9%), from €1,675 to €1,840
- Other operating charges +€143
up €143 (+19.4%), from €736 to €879
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 | €99,288 | €82,594 | -€16,694 | -16.8% |
| Fixed assets | 21/28 | €4,227 | €2,386 | -€1,840 | -43.5% |
| Tangible fixed assets | 22/27 | €4,227 | €2,386 | -€1,840 | -43.5% |
| Plant, machinery and equipment | 23 | €2,736 | €1,922 | -€814 | -29.8% |
| Furniture and vehicles | 24 | €1,491 | €464 | -€1,026 | -68.8% |
| Current assets | 29/58 | €95,061 | €80,207 | -€14,854 | -15.6% |
| Amounts receivable within one year | 40/41 | €10,846 | €9,969 | -€877 | -8.1% |
| Trade receivables | 40 | €6,045 | €7,798 | +€1,752 | +29.0% |
| Other amounts receivable | 41 | €4,801 | €2,171 | -€2,629 | -54.8% |
| Cash at bank and in hand | 54/58 | €83,906 | €69,955 | -€13,951 | -16.6% |
| Deferred charges and accrued income | 490/1 | €310 | €283 | -€26 | -8.5% |
| Total equity and liabilities | 10/49 | €99,288 | €82,594 | -€16,694 | -16.8% |
| Equity | 10/15 | €84,178 | €19,058 | -€65,119 | -77.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €458 | €458 | = | 0.0% |
| Non-distributable reserves | 130/1 | €458 | €458 | = | 0.0% |
| Reserves not available under the articles | 1311 | €458 | €458 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,119 | €0 | -€65,119 | -100% |
| Amounts payable | 17/49 | €15,110 | €63,535 | +€48,425 | +320% |
| Amounts payable within one year | 42/48 | €15,110 | €63,535 | +€48,425 | +320% |
| Trade debts | 44 | €707 | €483 | -€224 | -31.7% |
| Suppliers | 440/4 | €707 | €483 | -€224 | -31.7% |
| Taxes, remuneration and social security | 45 | €5,903 | €11,425 | +€5,521 | +93.5% |
| Taxes | 450/3 | €3,751 | €9,257 | +€5,506 | +147% |
| Remuneration and social security | 454/9 | €2,153 | €2,168 | +€15 | +0.7% |
| Other amounts payable | 47/48 | €8,500 | €51,628 | +€43,128 | +507% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,675 | €1,840 | +€165 | +9.9% |
| Other operating charges | 640/8 | €736 | €879 | +€143 | +19.4% |
| Gross operating margin | 9900 | €10,345 | -€3,531 | -€13,875 | |
| Operating profit (loss) | 9901 | €7,934 | -€6,249 | -€14,183 | |
| Financial income | 75/76B | €55 | €94 | +€39 | +71.1% |
| Recurring financial income | 75 | €55 | €94 | +€39 | +71.1% |
| Financial charges | 65/66B | €944 | €2,011 | +€1,067 | +113% |
| Recurring financial charges | 65 | €944 | €2,011 | +€1,067 | +113% |
| Profit (loss) for the period before taxes | 9903 | €7,045 | -€8,166 | -€15,211 | |
| Income taxes | 67/77 | €2,949 | €345 | -€2,603 | -88.3% |
| Profit (loss) for the period | 9904 | €4,096 | -€8,511 | -€12,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,096 | -€8,511 | -€12,607 |
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 22 October 2026 via checked.be.