JD PRO: 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.
JD PRO
Largest movements
- Receivables within one year +€23,939
up €23,939 (+47.5%), from €50,443 to €74,382
- Cash -€16,497
down €16,497 (-80.9%), from €20,383 to €3,887
mainly Trade debts (-€33,798) and Receivables within one year (-€23,939)
- Tangible fixed assets +€4,491
up €4,491 (+15.2%), from €29,585 to €34,076
of which Plant, machinery and equipment: +€7,453
- Other debts +€44,432
up €44,432 (+1239.9%), from €3,584 to €48,016
- Trade debts -€33,798
down €33,798 (-66.3%), from €50,980 to €17,183
- Debts after one year -€5,144
down €5,144 (-74.5%), from €6,909 to €1,765
- Reserves +€4,000
up €4,000 (+54.8%), from €7,300 to €11,300
- Tax, wage and social debts +€2,136
up €2,136 (+89.3%), from €2,391 to €4,526
- Gross operating margin +€6,474
up €6,474 (+41.7%), from €15,534 to €22,008
- Depreciation +€4,186
up €4,186 (+39.4%), from €10,618 to €14,804
- Other operating charges +€493
up €493 (+27.0%), from €1,822 to €2,315
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 | €100,731 | €112,722 | +€11,991 | +11.9% |
| Fixed assets | 21/28 | €29,720 | €34,211 | +€4,491 | +15.1% |
| Tangible fixed assets | 22/27 | €29,585 | €34,076 | +€4,491 | +15.2% |
| Plant, machinery and equipment | 23 | €26,624 | €34,076 | +€7,453 | +28.0% |
| Furniture and vehicles | 24 | €2,962 | - | -€2,962 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €71,011 | €78,511 | +€7,500 | +10.6% |
| Amounts receivable within one year | 40/41 | €50,443 | €74,382 | +€23,939 | +47.5% |
| Trade receivables | 40 | €50,443 | €74,382 | +€23,939 | +47.5% |
| Cash at bank and in hand | 54/58 | €20,383 | €3,887 | -€16,497 | -80.9% |
| Deferred charges and accrued income | 490/1 | €184 | €242 | +€58 | +31.2% |
| Total equity and liabilities | 10/49 | €100,731 | €112,722 | +€11,991 | +11.9% |
| Equity | 10/15 | €32,345 | €36,508 | +€4,163 | +12.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €7,300 | €11,300 | +€4,000 | +54.8% |
| Distributable reserves | 133 | €7,300 | €11,300 | +€4,000 | +54.8% |
| Profit (loss) carried forward | 14 | €45 | €208 | +€163 | +360.5% |
| Amounts payable | 17/49 | €68,386 | €76,214 | +€7,828 | +11.4% |
| Amounts payable after more than one year | 17 | €6,909 | €1,765 | -€5,144 | -74.5% |
| Financial debts | 170/4 | €6,909 | €1,765 | -€5,144 | -74.5% |
| Amounts payable within one year | 42/48 | €61,477 | €74,449 | +€12,971 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €4,523 | €4,724 | +€201 | +4.4% |
| Trade debts | 44 | €50,980 | €17,183 | -€33,798 | -66.3% |
| Suppliers | 440/4 | €50,980 | €17,183 | -€33,798 | -66.3% |
| Taxes, remuneration and social security | 45 | €2,391 | €4,526 | +€2,136 | +89.3% |
| Taxes | 450/3 | €2,391 | €4,526 | +€2,136 | +89.3% |
| Other amounts payable | 47/48 | €3,584 | €48,016 | +€44,432 | +1239.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,618 | €14,804 | +€4,186 | +39.4% |
| Other operating charges | 640/8 | €1,822 | €2,315 | +€493 | +27.0% |
| Gross operating margin | 9900 | €15,534 | €22,008 | +€6,474 | +41.7% |
| Operating profit (loss) | 9901 | €3,094 | €4,889 | +€1,796 | +58.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €768 | €552 | -€216 | -28.1% |
| Recurring financial charges | 65 | €768 | €552 | -€216 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €2,326 | €4,339 | +€2,013 | +86.6% |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | €2,326 | €4,163 | +€1,837 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,326 | €4,163 | +€1,837 | +79.0% |
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 3 October 2026 via checked.be.