JDA Partners: 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 Partners
Largest movements
- Receivables within one year +€34,342
up €34,342 (+2421.6%), from €1,418 to €35,760
of which Trade receivables: +€34,172
- Cash +€5,855
up €5,855 (+479900.0%), from €1 to €5,856
mainly Net result for the year (+€28,949) and Trade debts (+€10,771)
- Profit (loss) carried forward +€28,049
up €28,049, from -€19,329 to €8,720
- Trade debts +€10,771
up €10,771 (+20226.8%), from €53 to €10,824
- Tax, wage and social debts +€4,537
up €4,537 (+699.4%), from €649 to €5,186
- Other debts -€3,471
down €3,471 (-19.3%), from €17,998 to €14,527
- Gross operating margin +€35,708
up €35,708, from -€613 to €35,095
- Taxes +€4,815
up €4,815 (+2597.2%), from €185 to €5,000
- Financial charges -€2,378
down €2,378 (-97.9%), from €2,428 to €50
- Other operating charges -€2,159
down €2,159 (-73.3%), from €2,947 to €788
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 | €2,371 | €42,257 | +€39,886 | +1681.9% |
| Fixed assets | 21/28 | €731 | €420 | -€311 | -42.6% |
| Tangible fixed assets | 22/27 | €731 | €420 | -€311 | -42.6% |
| Furniture and vehicles | 24 | €731 | €420 | -€311 | -42.6% |
| Current assets | 29/58 | €1,640 | €41,837 | +€40,197 | +2450.9% |
| Amounts receivable within one year | 40/41 | €1,418 | €35,760 | +€34,342 | +2421.6% |
| Trade receivables | 40 | €1,418 | €35,590 | +€34,172 | +2409.6% |
| Other amounts receivable | 41 | - | €170 | +€170 | |
| Cash at bank and in hand | 54/58 | €1 | €5,856 | +€5,855 | +479900.0% |
| Deferred charges and accrued income | 490/1 | €221 | €221 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €2,371 | €42,257 | +€39,886 | +1681.9% |
| Equity | 10/15 | -€16,329 | €11,720 | +€28,049 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€19,329 | €8,720 | +€28,049 | |
| Amounts payable | 17/49 | €18,700 | €30,537 | +€11,837 | +63.3% |
| Amounts payable within one year | 42/48 | €18,700 | €30,537 | +€11,837 | +63.3% |
| Trade debts | 44 | €53 | €10,824 | +€10,771 | +20226.8% |
| Suppliers | 440/4 | €53 | €10,824 | +€10,771 | +20226.8% |
| Taxes, remuneration and social security | 45 | €649 | €5,186 | +€4,537 | +699.4% |
| Taxes | 450/3 | €649 | €5,186 | +€4,537 | +699.4% |
| Other amounts payable | 47/48 | €17,998 | €14,527 | -€3,471 | -19.3% |
| Non-recurring operating income | 76A | - | €31,757 | +€31,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €311 | -€104 | -25.1% |
| Other operating charges | 640/8 | €2,947 | €788 | -€2,159 | -73.3% |
| Gross operating margin | 9900 | -€613 | €35,095 | +€35,708 | |
| Operating profit (loss) | 9901 | -€3,975 | €33,996 | +€37,971 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €2,428 | €50 | -€2,378 | -97.9% |
| Recurring financial charges | 65 | €2,428 | €50 | -€2,378 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,403 | €33,949 | +€40,352 | |
| Income taxes | 67/77 | €185 | €5,000 | +€4,815 | +2597.2% |
| Profit (loss) for the period | 9904 | -€6,589 | €28,949 | +€35,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,589 | €28,949 | +€35,538 |
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 9 October 2026 via checked.be.