JD IT: 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 IT
Largest movements
- Receivables after one year -€35,000
down €35,000 (-100%), from €35,000 to €0
- Receivables within one year -€33,634
down €33,634 (-38.7%), from €86,882 to €53,247
of which Other amounts receivable: -€19,494
- Cash +€33,074
up €33,074 (+38.9%), from €84,928 to €118,002
mainly Net result for the year (+€71,921) and Receivables after one year (+€35,000)
- Tangible fixed assets -€12,852
down €12,852 (-18.2%), from €70,706 to €57,854
of which Leasing and similar rights: -€12,858
- Profit (loss) carried forward -€109,771
down €109,771 (-100%), from €109,771 to €0
- Reserves +€71,921
up €71,921 (+32.5%), from €221,134 to €293,055
of which Distributable reserves: +€71,921
- Current portion of long-term debt -€11,869
down €11,869 (-100%), from €11,869 to €0
- Other operating charges -€5,114
down €5,114 (-65.3%), from €7,834 to €2,720
- Financial charges -€1,944
down €1,944 (-85.7%), from €2,270 to €326
- Financial income +€1,879
up €1,879 (+45.0%), from €4,175 to €6,055
- Taxes +€1,841
up €1,841 (+7.0%), from €26,377 to €28,218
- Gross operating margin -€1,724
down €1,724 (-1.5%), from €113,067 to €111,344
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 | €370,643 | €322,356 | -€48,286 | -13.0% |
| Fixed assets | 21/28 | €108,925 | €96,073 | -€12,852 | -11.8% |
| Tangible fixed assets | 22/27 | €70,706 | €57,854 | -€12,852 | -18.2% |
| Land and buildings | 22 | €4,931 | €4,422 | -€509 | -10.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,486 | €2,002 | +€515 | +34.7% |
| Leasing and similar rights | 25 | €64,288 | €51,430 | -€12,858 | -20.0% |
| Financial fixed assets | 28 | €38,219 | €38,219 | = | 0.0% |
| Current assets | 29/58 | €261,718 | €226,283 | -€35,434 | -13.5% |
| Amounts receivable after more than one year | 29 | €35,000 | €0 | -€35,000 | -100% |
| Other amounts receivable | 291 | €35,000 | €0 | -€35,000 | -100% |
| Amounts receivable within one year | 40/41 | €86,882 | €53,247 | -€33,634 | -38.7% |
| Trade receivables | 40 | €29,403 | €15,263 | -€14,140 | -48.1% |
| Other amounts receivable | 41 | €57,479 | €37,984 | -€19,494 | -33.9% |
| Current investments | 50/53 | €53,461 | €53,461 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,928 | €118,002 | +€33,074 | +38.9% |
| Deferred charges and accrued income | 490/1 | €1,448 | €1,574 | +€126 | +8.7% |
| Total equity and liabilities | 10/49 | €370,643 | €322,356 | -€48,286 | -13.0% |
| Equity | 10/15 | €337,104 | €299,255 | -€37,850 | -11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €221,134 | €293,055 | +€71,921 | +32.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €221,134 | €293,055 | +€71,921 | +32.5% |
| Profit (loss) carried forward | 14 | €109,771 | €0 | -€109,771 | -100% |
| Amounts payable | 17/49 | €33,538 | €23,102 | -€10,437 | -31.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,538 | €23,102 | -€10,437 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €11,869 | €0 | -€11,869 | -100% |
| Trade debts | 44 | €3,113 | €639 | -€2,474 | -79.5% |
| Suppliers | 440/4 | €3,113 | €639 | -€2,474 | -79.5% |
| Taxes, remuneration and social security | 45 | €18,556 | €21,520 | +€2,965 | +16.0% |
| Taxes | 450/3 | €18,556 | €21,298 | +€2,742 | +14.8% |
| Remuneration and social security | 454/9 | €0 | €223 | +€223 | |
| Other amounts payable | 47/48 | €0 | €942 | +€942 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,549 | €14,215 | -€335 | -2.3% |
| Other operating charges | 640/8 | €7,834 | €2,720 | -€5,114 | -65.3% |
| Gross operating margin | 9900 | €113,067 | €111,344 | -€1,724 | -1.5% |
| Operating profit (loss) | 9901 | €90,684 | €94,409 | +€3,725 | +4.1% |
| Financial income | 75/76B | €4,175 | €6,055 | +€1,879 | +45.0% |
| Recurring financial income | 75 | €4,175 | €6,055 | +€1,879 | +45.0% |
| Financial charges | 65/66B | €2,270 | €326 | -€1,944 | -85.7% |
| Recurring financial charges | 65 | €2,270 | €326 | -€1,944 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €92,590 | €100,139 | +€7,549 | +8.2% |
| Income taxes | 67/77 | €26,377 | €28,218 | +€1,841 | +7.0% |
| Profit (loss) for the period | 9904 | €66,213 | €71,921 | +€5,708 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,213 | €71,921 | +€5,708 | +8.6% |
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 20 October 2026 via checked.be.