JDB-BUILDING & PROJECT DEVELOPMENT: what changed
Two fiscal 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-BUILDING & PROJECT DEVELOPMENT
Largest movements
- Receivables within one year -€169,097
down €169,097 (-33.1%), from €511,431 to €342,334
- Cash -€64,377
down €64,377 (-55.5%), from €115,960 to €51,582
mainly Other debts (-€258,692) and Trade debts (-€471)
- Other debts -€258,692
down €258,692 (-63.3%), from €408,692 to €150,000
- Reserves +€14,895
up €14,895 (+6.5%), from €228,654 to €243,549
- Financial income -€6,898
down €6,898 (-31.3%), from €22,014 to €15,116
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 | €647,237 | €402,968 | -€244,269 | -37.7% |
| Fixed assets | 21/28 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Financial fixed assets | 28 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Affiliated companies | 280/1 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Participating interests | 280 | €7,000 | €1,000 | -€6,000 | -85.7% |
| Current assets | 29/58 | €640,237 | €401,968 | -€238,269 | -37.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €511,431 | €342,334 | -€169,097 | -33.1% |
| Other amounts receivable | 41 | €511,431 | €342,334 | -€169,097 | -33.1% |
| Cash at bank and in hand | 54/58 | €115,960 | €51,582 | -€64,377 | -55.5% |
| Deferred charges and accrued income | 490/1 | €12,846 | €8,052 | -€4,794 | -37.3% |
| Total equity and liabilities | 10/49 | €647,237 | €402,968 | -€244,269 | -37.7% |
| Equity | 10/15 | €234,854 | €249,749 | +€14,895 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,654 | €243,549 | +€14,895 | +6.5% |
| Distributable reserves | 133 | €228,654 | €243,549 | +€14,895 | +6.5% |
| Amounts payable | 17/49 | €412,383 | €153,219 | -€259,163 | -62.8% |
| Amounts payable within one year | 42/48 | €412,383 | €153,219 | -€259,163 | -62.8% |
| Trade debts | 44 | €3,691 | €3,219 | -€471 | -12.8% |
| Suppliers | 440/4 | €3,691 | €3,219 | -€471 | -12.8% |
| Other amounts payable | 47/48 | €408,692 | €150,000 | -€258,692 | -63.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | - | €8,344 | +€8,344 | |
| Non-recurring operating income | 76A | - | €8,344 | +€8,344 | |
| Operating charges | 60/66A | €7,705 | €7,824 | +€119 | +1.5% |
| Services and other goods | 61 | €6,793 | €7,052 | +€258 | +3.8% |
| Other operating charges | 640/8 | €911 | €772 | -€139 | -15.3% |
| Operating profit (loss) | 9901 | -€7,705 | €520 | +€8,225 | |
| Financial income | 75/76B | €22,014 | €15,116 | -€6,898 | -31.3% |
| Recurring financial income | 75 | €22,014 | €15,116 | -€6,898 | -31.3% |
| Income from financial fixed assets | 750 | €8,800 | €3,300 | -€5,500 | -62.5% |
| Income from current assets | 751 | €13,214 | €11,816 | -€1,398 | -10.6% |
| Financial charges | 65/66B | €1,622 | €742 | -€881 | -54.3% |
| Recurring financial charges | 65 | €1,622 | €742 | -€881 | -54.3% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €1,622 | €742 | -€881 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €12,687 | €14,895 | +€2,208 | +17.4% |
| Profit (loss) for the period | 9904 | €12,687 | €14,895 | +€2,208 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,687 | €14,895 | +€2,208 | +17.4% |
Source: filed annual accounts (NBB), fiscal 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.