JDB BEHEER: 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.
JDB BEHEER
Largest movements
- Cash -€40,127
down €40,127 (-78.5%), from €51,085 to €10,958
mainly Debts after one year (-€33,378) and Contributions, distributions and other (-€28,280)
- Debts after one year -€33,378
down €33,378 (-100%), from €33,378 to €0
- Current portion of long-term debt -€10,655
down €10,655 (-24.2%), from €44,033 to €33,378
- Financial income -€54,610
down €54,610 (-99.3%), from €55,000 to €390
- Gross operating margin +€11,375
up €11,375 (+38.8%), from €29,339 to €40,714
- Taxes +€3,085
up €3,085 (+44.7%), from €6,900 to €9,985
- Financial charges +€519
up €519 (+31.3%), from €1,659 to €2,178
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 | €436,439 | €393,782 | -€42,657 | -9.8% |
| Fixed assets | 21/28 | €350,150 | €350,000 | -€150 | 0.0% |
| Financial fixed assets | 28 | €350,150 | €350,000 | -€150 | 0.0% |
| Current assets | 29/58 | €86,289 | €43,782 | -€42,507 | -49.3% |
| Amounts receivable within one year | 40/41 | €15,200 | €12,230 | -€2,970 | -19.5% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €3,100 | €130 | -€2,970 | -95.8% |
| Current investments | 50/53 | €20,004 | €20,004 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,085 | €10,958 | -€40,127 | -78.5% |
| Deferred charges and accrued income | 490/1 | €0 | €590 | +€590 | |
| Total equity and liabilities | 10/49 | €436,439 | €393,782 | -€42,657 | -9.8% |
| Equity | 10/15 | €51,023 | €51,026 | +€3 | 0.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,023 | €1,026 | +€3 | +0.3% |
| Amounts payable | 17/49 | €385,416 | €342,756 | -€42,660 | -11.1% |
| Amounts payable after more than one year | 17 | €33,378 | €0 | -€33,378 | -100% |
| Financial debts | 170/4 | €33,378 | €0 | -€33,378 | -100% |
| Amounts payable within one year | 42/48 | €352,038 | €342,756 | -€9,282 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €44,033 | €33,378 | -€10,655 | -24.2% |
| Trade debts | 44 | €12,184 | €12,850 | +€666 | +5.5% |
| Suppliers | 440/4 | €12,184 | €12,850 | +€666 | +5.5% |
| Other amounts payable | 47/48 | €295,821 | €296,529 | +€707 | +0.2% |
| Other operating charges | 640/8 | €502 | €657 | +€155 | +30.8% |
| Gross operating margin | 9900 | €29,339 | €40,714 | +€11,375 | +38.8% |
| Operating profit (loss) | 9901 | €28,836 | €40,057 | +€11,220 | +38.9% |
| Financial income | 75/76B | €55,000 | €390 | -€54,610 | -99.3% |
| Recurring financial income | 75 | €55,000 | €390 | -€54,610 | -99.3% |
| Financial charges | 65/66B | €1,659 | €2,178 | +€519 | +31.3% |
| Recurring financial charges | 65 | €1,659 | €2,178 | +€519 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €82,178 | €38,268 | -€43,909 | -53.4% |
| Income taxes | 67/77 | €6,900 | €9,985 | +€3,085 | +44.7% |
| Profit (loss) for the period | 9904 | €75,278 | €28,283 | -€46,995 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,278 | €28,283 | -€46,995 | -62.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.