JCDH: 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.
JCDH
Largest movements
- Cash +€25,916
up €25,916 (+297.4%), from €8,715 to €34,631
mainly Debts after one year (+€136,765) and Net result for the year (+€68,275)
- Other debts -€156,021
down €156,021 (-99.1%), from €157,505 to €1,484
- Debts after one year +€136,765
new in 2025: €136,765
- Profit (loss) carried forward +€38,275
up €38,275 (+22.4%), from €170,509 to €208,784
- Tax, wage and social debts +€5,689
new in 2025: €5,689
- Current portion of long-term debt +€4,905
up €4,905 (+54.0%), from €9,080 to €13,985
- Financial income +€9,000
up €9,000 (+56.3%), from €16,000 to €25,000
- Gross operating margin +€8,360
up €8,360 (+14.2%), from €58,841 to €67,202
- Depreciation -€5,870
down €5,870 (-98.9%), from €5,937 to €68
- Financial charges +€5,133
up €5,133 (+1467.6%), from €350 to €5,483
- Taxes +€1,458
up €1,458 (+9.9%), from €14,731 to €16,189
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 | €347,871 | €376,796 | +€28,925 | +8.3% |
| Fixed assets | 21/28 | €338,535 | €341,807 | +€3,271 | +1.0% |
| Tangible fixed assets | 22/27 | €0 | €3,271 | +€3,271 | |
| Furniture and vehicles | 24 | €0 | €3,271 | +€3,271 | |
| Financial fixed assets | 28 | €338,535 | €338,535 | = | 0.0% |
| Current assets | 29/58 | €9,335 | €34,989 | +€25,654 | +274.8% |
| Amounts receivable within one year | 40/41 | €269 | - | -€269 | |
| Other amounts receivable | 41 | €269 | - | -€269 | |
| Cash at bank and in hand | 54/58 | €8,715 | €34,631 | +€25,916 | +297.4% |
| Deferred charges and accrued income | 490/1 | €352 | €359 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €347,871 | €376,796 | +€28,925 | +8.3% |
| Equity | 10/15 | €180,509 | €218,784 | +€38,275 | +21.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,509 | €208,784 | +€38,275 | +22.4% |
| Amounts payable | 17/49 | €167,362 | €158,012 | -€9,349 | -5.6% |
| Amounts payable after more than one year | 17 | - | €136,765 | +€136,765 | |
| Financial debts | 170/4 | - | €136,765 | +€136,765 | |
| Amounts payable within one year | 42/48 | €167,362 | €21,248 | -€146,114 | -87.3% |
| Current portion of amounts payable after more than one year | 42 | €9,080 | €13,985 | +€4,905 | +54.0% |
| Trade debts | 44 | €777 | €89 | -€688 | -88.5% |
| Suppliers | 440/4 | €777 | €89 | -€688 | -88.5% |
| Taxes, remuneration and social security | 45 | - | €5,689 | +€5,689 | |
| Taxes | 450/3 | - | €5,689 | +€5,689 | |
| Other amounts payable | 47/48 | €157,505 | €1,484 | -€156,021 | -99.1% |
| Remuneration, social security and pensions | 62 | €1,770 | €1,770 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,937 | €68 | -€5,870 | -98.9% |
| Other operating charges | 640/8 | €528 | €417 | -€111 | -21.0% |
| Gross operating margin | 9900 | €58,841 | €67,202 | +€8,360 | +14.2% |
| Operating profit (loss) | 9901 | €50,606 | €64,947 | +€14,341 | +28.3% |
| Financial income | 75/76B | €16,000 | €25,000 | +€9,000 | +56.3% |
| Recurring financial income | 75 | €16,000 | €25,000 | +€9,000 | +56.3% |
| Financial charges | 65/66B | €350 | €5,483 | +€5,133 | +1467.6% |
| Recurring financial charges | 65 | €350 | €5,483 | +€5,133 | +1467.6% |
| Profit (loss) for the period before taxes | 9903 | €66,256 | €84,464 | +€18,208 | +27.5% |
| Income taxes | 67/77 | €14,731 | €16,189 | +€1,458 | +9.9% |
| Profit (loss) for the period | 9904 | €51,525 | €68,275 | +€16,749 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,525 | €68,275 | +€16,749 | +32.5% |
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 7 October 2026 via checked.be.