JDB MAINTENANCE: 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 MAINTENANCE
Largest movements
- Stocks and contracts -€90,000
down €90,000 (-36.0%), from €250,000 to €160,000
- Tangible fixed assets -€28,556
down €28,556 (-22.2%), from €128,477 to €99,921
of which Furniture and vehicles: -€26,532
- Receivables within one year +€8,478
up €8,478 (+12.3%), from €68,817 to €77,295
of which Other amounts receivable: +€29,400
- Other debts -€102,874
down €102,874 (-54.0%), from €190,636 to €87,762
- Short-term financial debts +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€80,367
down €80,367 (-75.4%), from €106,611 to €26,244
- Trade debts -€20,461
down €20,461 (-73.9%), from €27,674 to €7,213
- Tax, wage and social debts +€16,966
up €16,966 (+157.6%), from €10,765 to €27,731
- Depreciation +€17,074
up €17,074 (+129.6%), from €13,172 to €30,246
- Financial charges -€6,417
down €6,417 (-69.7%), from €9,207 to €2,790
- Other operating charges -€4,663
down €4,663 (-59.1%), from €7,895 to €3,232
- Gross operating margin +€4,634
up €4,634 (+7.8%), from €59,331 to €63,966
- Taxes -€967
down €967 (-10.7%), from €9,033 to €8,066
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 | €451,535 | €346,612 | -€104,923 | -23.2% |
| Fixed assets | 21/28 | €128,477 | €99,921 | -€28,556 | -22.2% |
| Tangible fixed assets | 22/27 | €128,477 | €99,921 | -€28,556 | -22.2% |
| Plant, machinery and equipment | 23 | €3,729 | €1,705 | -€2,024 | -54.3% |
| Furniture and vehicles | 24 | €124,748 | €98,216 | -€26,532 | -21.3% |
| Current assets | 29/58 | €323,058 | €246,691 | -€76,366 | -23.6% |
| Stocks and contracts in progress | 3 | €250,000 | €160,000 | -€90,000 | -36.0% |
| Stocks | 30/36 | €250,000 | €160,000 | -€90,000 | -36.0% |
| Amounts receivable within one year | 40/41 | €68,817 | €77,295 | +€8,478 | +12.3% |
| Trade receivables | 40 | €45,547 | €24,625 | -€20,922 | -45.9% |
| Other amounts receivable | 41 | €23,270 | €52,670 | +€29,400 | +126.3% |
| Cash at bank and in hand | 54/58 | €2,429 | €5,328 | +€2,899 | +119.3% |
| Deferred charges and accrued income | 490/1 | €1,811 | €4,068 | +€2,257 | +124.6% |
| Total equity and liabilities | 10/49 | €451,535 | €346,612 | -€104,923 | -23.2% |
| Equity | 10/15 | €127,071 | €46,704 | -€80,367 | -63.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,611 | €26,244 | -€80,367 | -75.4% |
| Amounts payable | 17/49 | €324,464 | €299,908 | -€24,556 | -7.6% |
| Amounts payable after more than one year | 17 | €72,385 | €55,437 | -€16,948 | -23.4% |
| Financial debts | 170/4 | €72,385 | €55,437 | -€16,948 | -23.4% |
| Amounts payable within one year | 42/48 | €252,079 | €244,471 | -€7,608 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €23,004 | €21,766 | -€1,238 | -5.4% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €27,674 | €7,213 | -€20,461 | -73.9% |
| Suppliers | 440/4 | €27,674 | €7,213 | -€20,461 | -73.9% |
| Taxes, remuneration and social security | 45 | €10,765 | €27,731 | +€16,966 | +157.6% |
| Taxes | 450/3 | €10,765 | €27,731 | +€16,966 | +157.6% |
| Other amounts payable | 47/48 | €190,636 | €87,762 | -€102,874 | -54.0% |
| Remuneration, social security and pensions | 62 | -€576 | - | +€576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,172 | €30,246 | +€17,074 | +129.6% |
| Other operating charges | 640/8 | €7,895 | €3,232 | -€4,663 | -59.1% |
| Gross operating margin | 9900 | €59,331 | €63,966 | +€4,634 | +7.8% |
| Operating profit (loss) | 9901 | €38,841 | €30,488 | -€8,353 | -21.5% |
| Financial income | 75/76B | €18 | €1 | -€17 | -95.5% |
| Recurring financial income | 75 | €18 | €1 | -€17 | -95.5% |
| Financial charges | 65/66B | €9,207 | €2,790 | -€6,417 | -69.7% |
| Recurring financial charges | 65 | €9,207 | €2,790 | -€6,417 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €29,652 | €27,699 | -€1,953 | -6.6% |
| Income taxes | 67/77 | €9,033 | €8,066 | -€967 | -10.7% |
| Profit (loss) for the period | 9904 | €20,619 | €19,633 | -€986 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,619 | €19,633 | -€986 | -4.8% |
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 4 October 2026 via checked.be.