JD SOLUT1ONS: 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 SOLUT1ONS
Largest movements
- Deferred charges and accrued income +€9,460
up €9,460 (+4846.3%), from €195 to €9,655
- Cash +€9,355
up €9,355 (+6.4%), from €147,042 to €156,397
mainly Net result for the year (+€42,220) and Other debts (+€8,808)
- Reserves +€30,720
up €30,720 (+26.0%), from €118,331 to €149,051
- Tax, wage and social debts -€24,370
down €24,370 (-77.4%), from €31,467 to €7,098
- Other debts +€8,808
up €8,808 (+260.6%), from €3,380 to €12,188
- Trade debts +€2,387
up €2,387 (+116.3%), from €2,052 to €4,439
- Gross operating margin -€19,940
down €19,940 (-24.1%), from €82,667 to €62,727
- Taxes -€5,446
down €5,446 (-24.0%), from €22,677 to €17,231
- Financial charges +€1,646
up €1,646 (+545.2%), from €302 to €1,948
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 | €157,730 | €175,277 | +€17,547 | +11.1% |
| Fixed assets | 21/28 | €9,023 | €8,328 | -€695 | -7.7% |
| Tangible fixed assets | 22/27 | €9,023 | €8,328 | -€695 | -7.7% |
| Plant, machinery and equipment | 23 | €1,237 | €952 | -€285 | -23.0% |
| Other tangible fixed assets | 26 | €7,786 | €7,375 | -€410 | -5.3% |
| Current assets | 29/58 | €148,707 | €166,949 | +€18,242 | +12.3% |
| Amounts receivable within one year | 40/41 | €1,470 | €897 | -€573 | -39.0% |
| Trade receivables | 40 | €1,470 | €0 | -€1,470 | -100.0% |
| Other amounts receivable | 41 | - | €897 | +€897 | |
| Cash at bank and in hand | 54/58 | €147,042 | €156,397 | +€9,355 | +6.4% |
| Deferred charges and accrued income | 490/1 | €195 | €9,655 | +€9,460 | +4846.3% |
| Total equity and liabilities | 10/49 | €157,730 | €175,277 | +€17,547 | +11.1% |
| Equity | 10/15 | €120,831 | €151,551 | +€30,720 | +25.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €118,331 | €149,051 | +€30,720 | +26.0% |
| Distributable reserves | 133 | €118,331 | €149,051 | +€30,720 | +26.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €36,899 | €23,725 | -€13,174 | -35.7% |
| Amounts payable within one year | 42/48 | €36,899 | €23,725 | -€13,174 | -35.7% |
| Trade debts | 44 | €2,052 | €4,439 | +€2,387 | +116.3% |
| Suppliers | 440/4 | €2,052 | €4,439 | +€2,387 | +116.3% |
| Taxes, remuneration and social security | 45 | €31,467 | €7,098 | -€24,370 | -77.4% |
| Taxes | 450/3 | €31,467 | €7,098 | -€24,370 | -77.4% |
| Other amounts payable | 47/48 | €3,380 | €12,188 | +€8,808 | +260.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €695 | -€57 | -7.6% |
| Other operating charges | 640/8 | €880 | €636 | -€244 | -27.7% |
| Gross operating margin | 9900 | €82,667 | €62,727 | -€19,940 | -24.1% |
| Operating profit (loss) | 9901 | €81,034 | €61,395 | -€19,639 | -24.2% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €302 | €1,948 | +€1,646 | +545.2% |
| Recurring financial charges | 65 | €302 | €1,948 | +€1,646 | +545.2% |
| Profit (loss) for the period before taxes | 9903 | €80,732 | €59,452 | -€21,280 | -26.4% |
| Income taxes | 67/77 | €22,677 | €17,231 | -€5,446 | -24.0% |
| Profit (loss) for the period | 9904 | €58,055 | €42,220 | -€15,835 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,055 | €42,220 | -€15,835 | -27.3% |
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 10 October 2026 via checked.be.