JDB 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 DEVELOPMENT
Largest movements
- Financial fixed assets +€304,236
up €304,236 (+33.8%), from €900,000 to €1.2m
- Receivables after one year -€13,516
no longer reported in 2025 (was €13,516)
- Debts after one year +€247,222
new in 2025: €247,222
- Contributions +€40,000
up €40,000 (+4.3%), from €920,000 to €960,000
- Financial income +€5,810
new in 2025: €5,810
- Financial charges +€3,805
up €3,805 (+1429.6%), from €266 to €4,071
- Gross operating margin -€1,648
down €1,648 (-625.4%), from -€263 to -€1,911
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 | €918,181 | €1,205,869 | +€287,688 | +31.3% |
| Fixed assets | 21/28 | €900,000 | €1,204,236 | +€304,236 | +33.8% |
| Financial fixed assets | 28 | €900,000 | €1,204,236 | +€304,236 | +33.8% |
| Current assets | 29/58 | €18,181 | €1,633 | -€16,548 | -91.0% |
| Amounts receivable after more than one year | 29 | €13,516 | - | -€13,516 | |
| Other amounts receivable | 291 | €13,516 | - | -€13,516 | |
| Cash at bank and in hand | 54/58 | €4,665 | €1,633 | -€3,032 | -65.0% |
| Total equity and liabilities | 10/49 | €918,181 | €1,205,869 | +€287,688 | +31.3% |
| Equity | 10/15 | €914,280 | €953,707 | +€39,428 | +4.3% |
| Contributions | 10/11 | €920,000 | €960,000 | +€40,000 | +4.3% |
| Profit (loss) carried forward | 14 | -€5,720 | -€6,293 | -€572 | -10.0% |
| Amounts payable | 17/49 | €3,901 | €252,161 | +€248,260 | +6364.0% |
| Amounts payable after more than one year | 17 | - | €247,222 | +€247,222 | |
| Other amounts payable | 178/9 | - | €247,222 | +€247,222 | |
| Amounts payable within one year | 42/48 | €3,901 | €4,939 | +€1,038 | +26.6% |
| Trade debts | 44 | €86 | - | -€86 | |
| Suppliers | 440/4 | €86 | - | -€86 | |
| Taxes, remuneration and social security | 45 | - | €1,124 | +€1,124 | |
| Taxes | 450/3 | - | €1,124 | +€1,124 | |
| Other amounts payable | 47/48 | €3,815 | €3,815 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€263 | -€1,911 | -€1,648 | -625.4% |
| Operating profit (loss) | 9901 | -€651 | -€2,311 | -€1,660 | -255.1% |
| Financial income | 75/76B | - | €5,810 | +€5,810 | |
| Recurring financial income | 75 | - | €5,810 | +€5,810 | |
| Financial charges | 65/66B | €266 | €4,071 | +€3,805 | +1429.6% |
| Recurring financial charges | 65 | €266 | €4,071 | +€3,805 | +1429.6% |
| Profit (loss) for the period before taxes | 9903 | -€917 | -€572 | +€345 | +37.6% |
| Profit (loss) for the period | 9904 | -€917 | -€572 | +€345 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€917 | -€572 | +€345 | +37.6% |
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 6 October 2026 via checked.be.