JD IDEA CONCEPT: 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 IDEA CONCEPT
Largest movements
- Receivables within one year +€25,548
up €25,548 (+164%), from €15,576 to €41,124
of which Trade receivables: +€24,458
- Cash -€18,323
down €18,323 (-90.0%), from €20,366 to €2,043
mainly Receivables within one year (-€25,548) and Net result for the year (-€10,202)
- Tax, wage and social debts +€15,310
up €15,310 (+136%), from €11,278 to €26,588
of which Taxes: +€14,134
- Profit (loss) carried forward -€10,202
down €10,202 (-81.5%), from €12,518 to €2,316
- Trade debts +€2,324
up €2,324 (+57.1%), from €4,069 to €6,393
- Staff costs +€10,779
up €10,779 (+33.9%), from €31,771 to €42,550
- Gross operating margin +€4,315
up €4,315 (+14.3%), from €30,084 to €34,399
- Other operating charges +€1,295
up €1,295 (+155%), from €838 to €2,133
- Taxes -€931
down €931, from €860 to -€71
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 | €37,972 | €45,297 | +€7,325 | +19.3% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €37,767 | €45,092 | +€7,325 | +19.4% |
| Amounts receivable within one year | 40/41 | €15,576 | €41,124 | +€25,548 | +164% |
| Trade receivables | 40 | €9,625 | €34,083 | +€24,458 | +254% |
| Other amounts receivable | 41 | €5,951 | €7,041 | +€1,090 | +18.3% |
| Cash at bank and in hand | 54/58 | €20,366 | €2,043 | -€18,323 | -90.0% |
| Deferred charges and accrued income | 490/1 | €1,825 | €1,925 | +€100 | +5.5% |
| Total equity and liabilities | 10/49 | €37,972 | €45,297 | +€7,325 | +19.3% |
| Equity | 10/15 | €22,518 | €12,316 | -€10,202 | -45.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,518 | €2,316 | -€10,202 | -81.5% |
| Amounts payable | 17/49 | €15,454 | €32,981 | +€17,527 | +113% |
| Amounts payable within one year | 42/48 | €15,454 | €32,981 | +€17,527 | +113% |
| Trade debts | 44 | €4,069 | €6,393 | +€2,324 | +57.1% |
| Suppliers | 440/4 | €4,069 | €6,393 | +€2,324 | +57.1% |
| Taxes, remuneration and social security | 45 | €11,278 | €26,588 | +€15,310 | +136% |
| Taxes | 450/3 | €9,100 | €23,234 | +€14,134 | +155% |
| Remuneration and social security | 454/9 | €2,178 | €3,354 | +€1,176 | +54.0% |
| Other amounts payable | 47/48 | €107 | - | -€107 | |
| Remuneration, social security and pensions | 62 | €31,771 | €42,550 | +€10,779 | +33.9% |
| Other operating charges | 640/8 | €838 | €2,133 | +€1,295 | +155% |
| Gross operating margin | 9900 | €30,084 | €34,399 | +€4,315 | +14.3% |
| Operating profit (loss) | 9901 | -€2,525 | -€10,284 | -€7,759 | -307% |
| Financial income | 75/76B | €17 | €206 | +€189 | +1,112% |
| Recurring financial income | 75 | €17 | €206 | +€189 | +1,112% |
| Financial charges | 65/66B | €451 | €195 | -€256 | -56.8% |
| Recurring financial charges | 65 | €451 | €195 | -€256 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,959 | -€10,273 | -€7,314 | -247% |
| Income taxes | 67/77 | €860 | -€71 | -€931 | |
| Profit (loss) for the period | 9904 | -€3,819 | -€10,202 | -€6,383 | -167% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,819 | -€10,202 | -€6,383 | -167% |
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 14 October 2026 via checked.be.