JDB-MP: 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-MP
Largest movements
- Receivables within one year +€75,738
up €75,738 (+123%), from €61,500 to €137,238
of which Trade receivables: +€50,339
- Cash -€52,725
down €52,725 (-81.0%), from €65,104 to €12,379
mainly Receivables within one year (-€75,738) and Deferred charges and accrued income (-€21,463)
- Deferred charges and accrued income +€21,463
up €21,463, from €0 to €21,463
- Tangible fixed assets +€3,119
up €3,119 (+13.1%), from €23,868 to €26,987
of which Furniture and vehicles: +€3,847
- Profit (loss) carried forward +€40,389
up €40,389 (+28.2%), from €143,087 to €183,476
- Tax, wage and social debts +€5,681
up €5,681 (+272%), from €2,091 to €7,772
- Financial income +€2,160
up €2,160 (+400%), from €541 to €2,700
- Depreciation +€873
up €873 (+16.4%), from €5,323 to €6,196
- Gross operating margin +€775
up €775 (+1.4%), from €56,480 to €57,255
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 | €150,472 | €198,067 | +€47,596 | +31.6% |
| Fixed assets | 21/28 | €23,868 | €26,987 | +€3,119 | +13.1% |
| Tangible fixed assets | 22/27 | €23,868 | €26,987 | +€3,119 | +13.1% |
| Plant, machinery and equipment | 23 | €4,421 | €3,693 | -€728 | -16.5% |
| Furniture and vehicles | 24 | €19,447 | €23,293 | +€3,847 | +19.8% |
| Current assets | 29/58 | €126,604 | €171,081 | +€44,477 | +35.1% |
| Amounts receivable within one year | 40/41 | €61,500 | €137,238 | +€75,738 | +123% |
| Trade receivables | 40 | €10,738 | €61,077 | +€50,339 | +469% |
| Other amounts receivable | 41 | €50,762 | €76,161 | +€25,399 | +50.0% |
| Cash at bank and in hand | 54/58 | €65,104 | €12,379 | -€52,725 | -81.0% |
| Deferred charges and accrued income | 490/1 | €0 | €21,463 | +€21,463 | |
| Total equity and liabilities | 10/49 | €150,472 | €198,067 | +€47,596 | +31.6% |
| Equity | 10/15 | €146,087 | €186,476 | +€40,389 | +27.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,087 | €183,476 | +€40,389 | +28.2% |
| Amounts payable | 17/49 | €4,384 | €11,591 | +€7,207 | +164% |
| Amounts payable within one year | 42/48 | €4,384 | €11,591 | +€7,207 | +164% |
| Trade debts | 44 | €2,293 | €1,894 | -€399 | -17.4% |
| Suppliers | 440/4 | €2,293 | €1,894 | -€399 | -17.4% |
| Taxes, remuneration and social security | 45 | €2,091 | €7,772 | +€5,681 | +272% |
| Taxes | 450/3 | €2,091 | €7,772 | +€5,681 | +272% |
| Other amounts payable | 47/48 | - | €1,925 | +€1,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,323 | €6,196 | +€873 | +16.4% |
| Other operating charges | 640/8 | €1,425 | €1,102 | -€323 | -22.6% |
| Gross operating margin | 9900 | €56,480 | €57,255 | +€775 | +1.4% |
| Operating profit (loss) | 9901 | €49,732 | €49,957 | +€225 | +0.5% |
| Financial income | 75/76B | €541 | €2,700 | +€2,160 | +400% |
| Recurring financial income | 75 | €541 | €2,700 | +€2,160 | +400% |
| Financial charges | 65/66B | €80 | €4 | -€76 | -95.3% |
| Recurring financial charges | 65 | €80 | €4 | -€76 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €50,193 | €52,653 | +€2,460 | +4.9% |
| Income taxes | 67/77 | €11,956 | €12,264 | +€308 | +2.6% |
| Profit (loss) for the period | 9904 | €38,236 | €40,389 | +€2,152 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,236 | €40,389 | +€2,152 | +5.6% |
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 27 October 2026 via checked.be.