JDA: 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.
JDA
Largest movements
- Cash +€20,267
up €20,267 (+163%), from €12,450 to €32,717
mainly Net result for the year (+€18,306) and Trade debts (+€7,044)
- Tangible fixed assets +€10,654
up €10,654 (+186%), from €5,716 to €16,370
of which Land and buildings: +€7,033
- Receivables within one year -€3,607
down €3,607 (-50.3%), from €7,170 to €3,563
of which Trade receivables: -€4,675
- Reserves +€18,306
up €18,306 (+139%), from €13,151 to €31,457
- Trade debts +€7,044
up €7,044 (+551%), from €1,278 to €8,323
- Tax, wage and social debts +€1,964
up €1,964 (+23.4%), from €8,406 to €10,371
of which Remuneration and social security: +€2,325
- Gross operating margin +€20,140
up €20,140 (+247%), from €8,138 to €28,278
- Taxes +€4,569
up €4,569 (+217%), from €2,107 to €6,676
- Depreciation +€1,298
up €1,298 (+85.2%), from €1,523 to €2,821
- Other operating charges -€677
down €677 (-54.9%), from €1,232 to €555
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 | €25,336 | €52,650 | +€27,314 | +108% |
| Fixed assets | 21/28 | €5,716 | €16,370 | +€10,654 | +186% |
| Tangible fixed assets | 22/27 | €5,716 | €16,370 | +€10,654 | +186% |
| Land and buildings | 22 | - | €7,033 | +€7,033 | |
| Furniture and vehicles | 24 | €5,716 | €9,337 | +€3,621 | +63.3% |
| Current assets | 29/58 | €19,620 | €36,281 | +€16,660 | +84.9% |
| Amounts receivable within one year | 40/41 | €7,170 | €3,563 | -€3,607 | -50.3% |
| Trade receivables | 40 | €4,840 | €165 | -€4,675 | -96.6% |
| Other amounts receivable | 41 | €2,330 | €3,398 | +€1,068 | +45.9% |
| Cash at bank and in hand | 54/58 | €12,450 | €32,717 | +€20,267 | +163% |
| Total equity and liabilities | 10/49 | €25,336 | €52,650 | +€27,314 | +108% |
| Equity | 10/15 | €15,651 | €33,957 | +€18,306 | +117% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,151 | €31,457 | +€18,306 | +139% |
| Distributable reserves | 133 | €13,151 | €31,457 | +€18,306 | +139% |
| Amounts payable | 17/49 | €9,685 | €18,693 | +€9,008 | +93.0% |
| Amounts payable within one year | 42/48 | €9,685 | €18,693 | +€9,008 | +93.0% |
| Trade debts | 44 | €1,278 | €8,323 | +€7,044 | +551% |
| Suppliers | 440/4 | €1,278 | €8,323 | +€7,044 | +551% |
| Taxes, remuneration and social security | 45 | €8,406 | €10,371 | +€1,964 | +23.4% |
| Taxes | 450/3 | €8,406 | €8,046 | -€361 | -4.3% |
| Remuneration and social security | 454/9 | - | €2,325 | +€2,325 | |
| Non-recurring operating income | 76A | €106 | €1,330 | +€1,224 | +1,158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €2,821 | +€1,298 | +85.2% |
| Other operating charges | 640/8 | €1,232 | €555 | -€677 | -54.9% |
| Gross operating margin | 9900 | €8,138 | €28,278 | +€20,140 | +247% |
| Operating profit (loss) | 9901 | €5,383 | €24,901 | +€19,519 | +363% |
| Financial income | 75/76B | €91 | €151 | +€60 | +66.0% |
| Recurring financial income | 75 | €91 | €151 | +€60 | +66.0% |
| Financial charges | 65/66B | - | €70 | +€70 | |
| Recurring financial charges | 65 | - | €70 | +€70 | |
| Profit (loss) for the period before taxes | 9903 | €5,474 | €24,982 | +€19,509 | +356% |
| Income taxes | 67/77 | €2,107 | €6,676 | +€4,569 | +217% |
| Profit (loss) for the period | 9904 | €3,366 | €18,306 | +€14,939 | +444% |
| Profit (loss) for the period to be appropriated | 9905 | €3,366 | €18,306 | +€14,939 | +444% |
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 28 October 2026 via checked.be.