JD CAR: 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.
JD CAR
Largest movements
- Cash +€11,516
up €11,516 (+17.7%), from €64,969 to €76,485
mainly Net result for the year (+€13,290) and Tax, wage and social debts (+€1,458)
- Receivables within one year +€3,241
new in 2025: €3,241
of which Trade receivables: +€2,517
- Reserves +€13,290
up €13,290 (+56.8%), from €23,385 to €36,675
- Tax, wage and social debts +€1,458
up €1,458 (+74.2%), from €1,964 to €3,422
- Gross operating margin -€428
down €428 (-2.1%), from €20,430 to €20,003
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 | €64,969 | €79,726 | +€14,757 | +22.7% |
| Current assets | 29/58 | €64,969 | €79,726 | +€14,757 | +22.7% |
| Amounts receivable within one year | 40/41 | - | €3,241 | +€3,241 | |
| Trade receivables | 40 | - | €2,517 | +€2,517 | |
| Other amounts receivable | 41 | - | €725 | +€725 | |
| Cash at bank and in hand | 54/58 | €64,969 | €76,485 | +€11,516 | +17.7% |
| Total equity and liabilities | 10/49 | €64,969 | €79,726 | +€14,757 | +22.7% |
| Equity | 10/15 | €47,385 | €60,675 | +€13,290 | +28.0% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €23,385 | €36,675 | +€13,290 | +56.8% |
| Distributable reserves | 133 | €23,385 | €36,675 | +€13,290 | +56.8% |
| Amounts payable | 17/49 | €17,584 | €19,052 | +€1,468 | +8.3% |
| Amounts payable within one year | 42/48 | €17,584 | €19,052 | +€1,468 | +8.3% |
| Trade debts | 44 | - | €10 | +€10 | |
| Suppliers | 440/4 | - | €10 | +€10 | |
| Taxes, remuneration and social security | 45 | €1,964 | €3,422 | +€1,458 | +74.2% |
| Taxes | 450/3 | €1,964 | €3,422 | +€1,458 | +74.2% |
| Other amounts payable | 47/48 | €15,619 | €15,619 | = | 0.0% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €20,430 | €20,003 | -€428 | -2.1% |
| Operating profit (loss) | 9901 | €20,430 | €19,937 | -€493 | -2.4% |
| Financial charges | 65/66B | €47 | €43 | -€4 | -8.5% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €20,383 | €19,894 | -€489 | -2.4% |
| Income taxes | 67/77 | €6,675 | €6,604 | -€71 | -1.1% |
| Profit (loss) for the period | 9904 | €13,708 | €13,290 | -€418 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,708 | €13,290 | -€418 | -3.1% |
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 16 October 2026 via checked.be.