JD ELEC: 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 ELEC
Largest movements
- Cash -€13,142
down €13,142 (-83.2%), from €15,791 to €2,649
mainly Tax, wage and social debts (-€11,707) and Debts after one year (-€7,342)
- Tangible fixed assets -€1,937
down €1,937 (-24.1%), from €8,026 to €6,089
of which Plant, machinery and equipment: -€1,166
- Stocks and contracts +€1,282
up €1,282 (+12.0%), from €10,662 to €11,945
- Deferred charges and accrued income -€1,270
no longer reported in 2025 (was €1,270)
- Receivables within one year +€1,176
up €1,176 (+4.2%), from €27,775 to €28,952
of which Other amounts receivable: +€13,654
- Tax, wage and social debts -€11,707
down €11,707 (-35.2%), from €33,289 to €21,582
of which Taxes: -€11,037
- Debts after one year -€7,342
no longer reported in 2025 (was €7,342)
- Trade debts +€6,083
up €6,083 (+56.3%), from €10,811 to €16,894
- Profit (loss) carried forward +€2,456
up €2,456, from -€239 to €2,217
- Other debts -€2,232
no longer reported in 2025 (was €2,232)
- Gross operating margin -€9,353
down €9,353 (-32.2%), from €29,089 to €19,736
- Staff costs -€5,606
down €5,606 (-75.9%), from €7,391 to €1,784
- Financial charges +€3,864
up €3,864 (+378%), from €1,023 to €4,887
- Other operating charges +€3,123
up €3,123 (+68.7%), from €4,548 to €7,671
- Depreciation -€1,980
down €1,980 (-50.5%), from €3,923 to €1,944
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 | €63,524 | €49,635 | -€13,890 | -21.9% |
| Fixed assets | 21/28 | €8,026 | €6,089 | -€1,937 | -24.1% |
| Tangible fixed assets | 22/27 | €8,026 | €6,089 | -€1,937 | -24.1% |
| Plant, machinery and equipment | 23 | €3,838 | €2,672 | -€1,166 | -30.4% |
| Furniture and vehicles | 24 | €4,188 | €3,417 | -€771 | -18.4% |
| Current assets | 29/58 | €55,498 | €43,545 | -€11,953 | -21.5% |
| Stocks and contracts in progress | 3 | €10,662 | €11,945 | +€1,282 | +12.0% |
| Stocks | 30/36 | €10,662 | €11,945 | +€1,282 | +12.0% |
| Amounts receivable within one year | 40/41 | €27,775 | €28,952 | +€1,176 | +4.2% |
| Trade receivables | 40 | €27,526 | €15,049 | -€12,477 | -45.3% |
| Other amounts receivable | 41 | €249 | €13,903 | +€13,654 | +5,485% |
| Cash at bank and in hand | 54/58 | €15,791 | €2,649 | -€13,142 | -83.2% |
| Deferred charges and accrued income | 490/1 | €1,270 | - | -€1,270 | |
| Total equity and liabilities | 10/49 | €63,524 | €49,635 | -€13,890 | -21.9% |
| Equity | 10/15 | €1,361 | €3,817 | +€2,456 | +180% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239 | €2,217 | +€2,456 | |
| Amounts payable | 17/49 | €62,163 | €45,818 | -€16,346 | -26.3% |
| Amounts payable after more than one year | 17 | €7,342 | - | -€7,342 | |
| Financial debts | 170/4 | €7,342 | - | -€7,342 | |
| Amounts payable within one year | 42/48 | €54,821 | €45,818 | -€9,004 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €8,400 | €7,342 | -€1,058 | -12.6% |
| Financial debts | 43 | €90 | - | -€90 | |
| Credit institutions | 430/8 | €90 | - | -€90 | |
| Trade debts | 44 | €10,811 | €16,894 | +€6,083 | +56.3% |
| Suppliers | 440/4 | €10,811 | €16,894 | +€6,083 | +56.3% |
| Taxes, remuneration and social security | 45 | €33,289 | €21,582 | -€11,707 | -35.2% |
| Taxes | 450/3 | €32,619 | €21,582 | -€11,037 | -33.8% |
| Remuneration and social security | 454/9 | €670 | - | -€670 | |
| Other amounts payable | 47/48 | €2,232 | - | -€2,232 | |
| Remuneration, social security and pensions | 62 | €7,391 | €1,784 | -€5,606 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,923 | €1,944 | -€1,980 | -50.5% |
| Other operating charges | 640/8 | €4,548 | €7,671 | +€3,123 | +68.7% |
| Gross operating margin | 9900 | €29,089 | €19,736 | -€9,353 | -32.2% |
| Operating profit (loss) | 9901 | €13,227 | €8,337 | -€4,890 | -37.0% |
| Financial income | 75/76B | €37 | €415 | +€378 | +1,018% |
| Recurring financial income | 75 | €37 | €415 | +€378 | +1,018% |
| Financial charges | 65/66B | €1,023 | €4,887 | +€3,864 | +378% |
| Recurring financial charges | 65 | €1,023 | €4,887 | +€3,864 | +378% |
| Profit (loss) for the period before taxes | 9903 | €12,241 | €3,865 | -€8,376 | -68.4% |
| Income taxes | 67/77 | - | €1,409 | +€1,409 | |
| Profit (loss) for the period | 9904 | €12,241 | €2,456 | -€9,785 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,241 | €2,456 | -€9,785 | -79.9% |
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 13 October 2026 via checked.be.