JDB AIR: what changed
JDB AIR
Largest movements
- Cash +€112,767
up €112,767 (+287%), from €39,228 to €151,995
mainly Net result for the year (+€92,385) and Tax, wage and social debts (+€33,025)
- Current investments +€12,000
up €12,000 (+75.0%), from €16,000 to €28,000
- Reserves +€92,385
up €92,385 (+269%), from €34,283 to €126,668
- Tax, wage and social debts +€33,025
up €33,025 (+604%), from €5,466 to €38,492
- Gross operating margin +€121,963
up €121,963 (+757%), from €16,101 to €138,064
- Turnover +€114,560
up €114,560 (+344%), from €33,322 to €147,882
- Taxes +€38,142
up €38,142 (+748%), from €5,096 to €43,238
- Purchases and services -€7,403
down €7,403 (-42.5%), from €17,437 to €10,034
- Other operating charges +€1,797
up €1,797 (+467%), from €384 to €2,181
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,228 | €181,247 | +€126,019 | +228% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | - | €1,251 | +€1,251 | |
| Tangible fixed assets | 22/27 | - | €1,251 | +€1,251 | |
| Furniture and vehicles | 24 | - | €1,251 | +€1,251 | |
| Current assets | 29/58 | €55,228 | €179,995 | +€124,767 | +226% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €16,000 | €28,000 | +€12,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €39,228 | €151,995 | +€112,767 | +287% |
| Total equity and liabilities | 10/49 | €55,228 | €181,247 | +€126,019 | +228% |
| Equity | 10/15 | €39,283 | €131,668 | +€92,385 | +235% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,283 | €126,668 | +€92,385 | +269% |
| Distributable reserves | 133 | €34,283 | €126,668 | +€92,385 | +269% |
| Amounts payable | 17/49 | €15,945 | €49,579 | +€33,633 | +211% |
| Amounts payable within one year | 42/48 | €15,945 | €49,579 | +€33,633 | +211% |
| Trade debts | 44 | €960 | €1,790 | +€831 | +86.5% |
| Suppliers | 440/4 | €960 | €1,790 | +€831 | +86.5% |
| Advances received on contracts in progress | 46 | €1,800 | - | -€1,800 | |
| Taxes, remuneration and social security | 45 | €5,466 | €38,492 | +€33,025 | +604% |
| Taxes | 450/3 | €5,466 | €38,492 | +€33,025 | +604% |
| Other amounts payable | 47/48 | €7,719 | €9,297 | +€1,578 | +20.4% |
| Turnover | 70 | €33,322 | €147,882 | +€114,560 | +344% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,437 | €10,034 | -€7,403 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €186 | +€186 | |
| Other operating charges | 640/8 | €384 | €2,181 | +€1,797 | +467% |
| Gross operating margin | 9900 | €16,101 | €138,064 | +€121,963 | +757% |
| Operating profit (loss) | 9901 | €15,716 | €135,696 | +€119,980 | +763% |
| Financial charges | 65/66B | €458 | €74 | -€384 | -83.9% |
| Recurring financial charges | 65 | €458 | €74 | -€384 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €15,259 | €135,623 | +€120,364 | +789% |
| Income taxes | 67/77 | €5,096 | €43,238 | +€38,142 | +748% |
| Profit (loss) for the period | 9904 | €10,163 | €92,385 | +€82,222 | +809% |
| Profit (loss) for the period to be appropriated | 9905 | €10,163 | €92,385 | +€82,222 | +809% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.