JDA-Law: 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-Law
Largest movements
- Cash +€28,374
up €28,374 (+74.9%), from €37,866 to €66,240
mainly Net result for the year (+€25,611) and Other debts (+€1,957)
- Receivables within one year +€1,122
up €1,122 (+532%), from €211 to €1,333
- Tangible fixed assets -€799
down €799 (-27.1%), from €2,949 to €2,150
- Reserves +€25,611
up €25,611 (+99.6%), from €25,710 to €51,321
- Other debts +€1,957
up €1,957 (+33.4%), from €5,860 to €7,817
- Tax, wage and social debts +€1,615
up €1,615 (+35.1%), from €4,596 to €6,211
- Accrued charges and deferred income -€750
no longer reported in 2025 (was €750)
- Gross operating margin +€973
up €973 (+2.9%), from €33,918 to €34,891
- Depreciation +€711
up €711 (+115%), from €619 to €1,330
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 | €41,026 | €69,723 | +€28,697 | +69.9% |
| Fixed assets | 21/28 | €2,949 | €2,150 | -€799 | -27.1% |
| Tangible fixed assets | 22/27 | €2,949 | €2,150 | -€799 | -27.1% |
| Plant, machinery and equipment | 23 | €2,949 | €2,150 | -€799 | -27.1% |
| Current assets | 29/58 | €38,077 | €67,573 | +€29,496 | +77.5% |
| Amounts receivable within one year | 40/41 | €211 | €1,333 | +€1,122 | +532% |
| Other amounts receivable | 41 | €211 | €1,333 | +€1,122 | +532% |
| Cash at bank and in hand | 54/58 | €37,866 | €66,240 | +€28,374 | +74.9% |
| Total equity and liabilities | 10/49 | €41,026 | €69,723 | +€28,697 | +69.9% |
| Equity | 10/15 | €28,710 | €54,321 | +€25,611 | +89.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,710 | €51,321 | +€25,611 | +99.6% |
| Distributable reserves | 133 | €25,710 | €51,321 | +€25,611 | +99.6% |
| Amounts payable | 17/49 | €12,316 | €15,402 | +€3,086 | +25.1% |
| Amounts payable within one year | 42/48 | €11,566 | €15,402 | +€3,836 | +33.2% |
| Financial debts | 43 | €210 | €339 | +€129 | +61.4% |
| Credit institutions | 430/8 | €210 | €339 | +€129 | +61.4% |
| Trade debts | 44 | €900 | €1,035 | +€135 | +15.0% |
| Suppliers | 440/4 | €900 | €1,035 | +€135 | +15.0% |
| Taxes, remuneration and social security | 45 | €4,596 | €6,211 | +€1,615 | +35.1% |
| Taxes | 450/3 | €4,596 | €6,211 | +€1,615 | +35.1% |
| Other amounts payable | 47/48 | €5,860 | €7,817 | +€1,957 | +33.4% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €619 | €1,330 | +€711 | +115% |
| Other operating charges | 640/8 | €387 | €450 | +€63 | +16.3% |
| Gross operating margin | 9900 | €33,918 | €34,891 | +€973 | +2.9% |
| Operating profit (loss) | 9901 | €32,912 | €33,111 | +€199 | +0.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €414 | €622 | +€208 | +50.2% |
| Recurring financial charges | 65 | €414 | €622 | +€208 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | €32,499 | €32,489 | -€10 | 0.0% |
| Income taxes | 67/77 | €6,789 | €6,878 | +€89 | +1.3% |
| Profit (loss) for the period | 9904 | €25,710 | €25,611 | -€99 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,710 | €25,611 | -€99 | -0.4% |
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 17 October 2026 via checked.be.