JD Trainer: 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 Trainer
Largest movements
- Cash +€19,488
up €19,488 (+456.9%), from €4,265 to €23,753
mainly Tax, wage and social debts (+€8,774) and Depreciation (+€7,650)
- Tangible fixed assets -€7,650
down €7,650 (-41.9%), from €18,263 to €10,613
of which Furniture and vehicles: -€7,011
- Receivables within one year +€2,135
up €2,135 (+56.9%), from €3,753 to €5,888
- Tax, wage and social debts +€8,774
up €8,774 (+537.3%), from €1,633 to €10,407
of which Remuneration and social security: +€7,926
- Profit (loss) carried forward +€2,983
up €2,983 (+33.6%), from -€8,873 to -€5,891
- Trade debts +€2,315
up €2,315 (+59.6%), from €3,884 to €6,199
- Gross operating margin +€17,896
up €17,896, from -€6,502 to €11,394
- Depreciation +€1,787
up €1,787 (+30.5%), from €5,863 to €7,650
- Other operating charges -€178
down €178 (-22.6%), from €788 to €610
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 | €28,071 | €41,985 | +€13,914 | +49.6% |
| Fixed assets | 21/28 | €18,263 | €10,613 | -€7,650 | -41.9% |
| Tangible fixed assets | 22/27 | €18,263 | €10,613 | -€7,650 | -41.9% |
| Plant, machinery and equipment | 23 | €2,454 | €1,815 | -€639 | -26.0% |
| Furniture and vehicles | 24 | €15,809 | €8,798 | -€7,011 | -44.3% |
| Current assets | 29/58 | €9,809 | €31,372 | +€21,564 | +219.8% |
| Amounts receivable within one year | 40/41 | €3,753 | €5,888 | +€2,135 | +56.9% |
| Trade receivables | 40 | €3,753 | €5,888 | +€2,135 | +56.9% |
| Cash at bank and in hand | 54/58 | €4,265 | €23,753 | +€19,488 | +456.9% |
| Deferred charges and accrued income | 490/1 | €1,791 | €1,731 | -€59 | -3.3% |
| Total equity and liabilities | 10/49 | €28,071 | €41,985 | +€13,914 | +49.6% |
| Equity | 10/15 | -€5,873 | -€2,891 | +€2,983 | +50.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,873 | -€5,891 | +€2,983 | +33.6% |
| Amounts payable | 17/49 | €33,944 | €44,876 | +€10,931 | +32.2% |
| Amounts payable within one year | 42/48 | €33,944 | €44,876 | +€10,931 | +32.2% |
| Trade debts | 44 | €3,884 | €6,199 | +€2,315 | +59.6% |
| Suppliers | 440/4 | €3,884 | €6,199 | +€2,315 | +59.6% |
| Taxes, remuneration and social security | 45 | €1,633 | €10,407 | +€8,774 | +537.3% |
| Taxes | 450/3 | €1,633 | €2,481 | +€848 | +51.9% |
| Remuneration and social security | 454/9 | - | €7,926 | +€7,926 | |
| Other amounts payable | 47/48 | €28,427 | €28,270 | -€158 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,863 | €7,650 | +€1,787 | +30.5% |
| Other operating charges | 640/8 | €788 | €610 | -€178 | -22.6% |
| Gross operating margin | 9900 | -€6,502 | €11,394 | +€17,896 | |
| Operating profit (loss) | 9901 | -€13,154 | €3,134 | +€16,288 | |
| Financial charges | 65/66B | €53 | €151 | +€99 | +187.5% |
| Recurring financial charges | 65 | €53 | €151 | +€99 | +187.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,206 | €2,983 | +€16,189 | |
| Profit (loss) for the period | 9904 | -€13,206 | €2,983 | +€16,189 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,206 | €2,983 | +€16,189 |
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 12 October 2026 via checked.be.