JDB Metaal: 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 Metaal
Largest movements
- Receivables within one year +€212,680
up €212,680 (+2,197%), from €9,680 to €222,360
of which Other amounts receivable: +€203,000
- Cash +€18,293
up €18,293 (+64.0%), from €28,594 to €46,887
mainly Other debts (+€320,511) and Net result for the year (+€9,867)
- Other debts +€320,511
up €320,511 (+95,390%), from €336 to €320,847
- Debts after one year -€100,000
down €100,000 (-12.8%), from €780,000 to €680,000
- Financial charges +€20,861
up €20,861 (+88,505%), from €24 to €20,884
- Gross operating margin +€9,534
up €9,534 (+39.0%), from €24,443 to €33,977
- Taxes -€2,176
down €2,176 (-43.9%), from €4,951 to €2,775
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 | €818,274 | €1,050,650 | +€232,376 | +28.4% |
| Fixed assets | 21/28 | €780,000 | €780,000 | = | 0.0% |
| Financial fixed assets | 28 | €780,000 | €780,000 | = | 0.0% |
| Current assets | 29/58 | €38,274 | €270,650 | +€232,376 | +607% |
| Amounts receivable within one year | 40/41 | €9,680 | €222,360 | +€212,680 | +2,197% |
| Trade receivables | 40 | €9,680 | €19,360 | +€9,680 | +100% |
| Other amounts receivable | 41 | - | €203,000 | +€203,000 | |
| Cash at bank and in hand | 54/58 | €28,594 | €46,887 | +€18,293 | +64.0% |
| Deferred charges and accrued income | 490/1 | - | €1,403 | +€1,403 | |
| Total equity and liabilities | 10/49 | €818,274 | €1,050,650 | +€232,376 | +28.4% |
| Equity | 10/15 | €22,081 | €31,949 | +€9,867 | +44.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €19,081 | €28,949 | +€9,867 | +51.7% |
| Distributable reserves | 133 | €19,081 | €28,949 | +€9,867 | +51.7% |
| Amounts payable | 17/49 | €796,193 | €1,018,701 | +€222,509 | +27.9% |
| Amounts payable after more than one year | 17 | €780,000 | €680,000 | -€100,000 | -12.8% |
| Financial debts | 170/4 | €780,000 | €680,000 | -€100,000 | -12.8% |
| Amounts payable within one year | 42/48 | €16,193 | €338,701 | +€322,509 | +1,992% |
| Trade debts | 44 | €2,342 | €1,576 | -€766 | -32.7% |
| Suppliers | 440/4 | €2,342 | €1,576 | -€766 | -32.7% |
| Taxes, remuneration and social security | 45 | €13,515 | €16,278 | +€2,763 | +20.4% |
| Taxes | 450/3 | €9,951 | €12,693 | +€2,742 | +27.6% |
| Remuneration and social security | 454/9 | €3,564 | €3,585 | +€21 | +0.6% |
| Other amounts payable | 47/48 | €336 | €320,847 | +€320,511 | +95,390% |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | €24,443 | €33,977 | +€9,534 | +39.0% |
| Operating profit (loss) | 9901 | €24,056 | €33,450 | +€9,394 | +39.1% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €24 | €20,884 | +€20,861 | +88,505% |
| Recurring financial charges | 65 | €24 | €20,884 | +€20,861 | +88,505% |
| Profit (loss) for the period before taxes | 9903 | €24,032 | €12,642 | -€11,390 | -47.4% |
| Income taxes | 67/77 | €4,951 | €2,775 | -€2,176 | -43.9% |
| Profit (loss) for the period | 9904 | €19,081 | €9,867 | -€9,214 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,081 | €9,867 | -€9,214 | -48.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.