JDB & PARTNERS: 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 & PARTNERS
Largest movements
- Cash +€58,110
up €58,110 (+2,980%), from €1,950 to €60,060
mainly Other debts (+€104,052) and Depreciation (+€39,695)
- Receivables within one year +€24,405
up €24,405 (+380%), from €6,428 to €30,834
- Tangible fixed assets -€11,115
down €11,115 (-4.0%), from €278,958 to €267,844
- Other debts +€104,052
up €104,052 (+149%), from €70,000 to €174,052
- Profit (loss) carried forward -€30,919
down €30,919 (-28.1%), from €110,146 to €79,227
- Gross operating margin -€92,425
no longer reported in 2025 (was €92,425)
- Turnover +€30,000
new in 2025: €30,000
- Taxes -€13,650
no longer reported in 2025 (was €13,650)
- Services and other goods +€12,188
new in 2025: €12,188
- Depreciation +€8,182
up €8,182 (+26.0%), from €31,512 to €39,695
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 | €287,337 | €360,067 | +€72,730 | +25.3% |
| Fixed assets | 21/28 | €278,958 | €267,844 | -€11,115 | -4.0% |
| Tangible fixed assets | 22/27 | €278,958 | €267,844 | -€11,115 | -4.0% |
| Land and buildings | 22 | €278,958 | €267,844 | -€11,115 | -4.0% |
| Current assets | 29/58 | €8,378 | €92,223 | +€83,845 | +1,001% |
| Amounts receivable within one year | 40/41 | €6,428 | €30,834 | +€24,405 | +380% |
| Trade receivables | 40 | €6,428 | €30,834 | +€24,405 | +380% |
| Cash at bank and in hand | 54/58 | €1,950 | €60,060 | +€58,110 | +2,980% |
| Deferred charges and accrued income | 490/1 | - | €1,329 | +€1,329 | |
| Total equity and liabilities | 10/49 | €287,337 | €360,067 | +€72,730 | +25.3% |
| Equity | 10/15 | €208,269 | €177,349 | -€30,919 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,522 | €79,522 | = | 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% |
| Tax-exempt reserves | 132 | €77,662 | €77,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,146 | €79,227 | -€30,919 | -28.1% |
| Amounts payable | 17/49 | €79,068 | €182,717 | +€103,649 | +131% |
| Amounts payable within one year | 42/48 | €79,068 | €182,717 | +€103,649 | +131% |
| Trade debts | 44 | €420 | €17 | -€403 | -95.9% |
| Suppliers | 440/4 | €420 | €17 | -€403 | -95.9% |
| Taxes, remuneration and social security | 45 | €8,648 | €8,648 | = | 0.0% |
| Taxes | 450/3 | €8,648 | €8,648 | = | 0.0% |
| Other amounts payable | 47/48 | €70,000 | €174,052 | +€104,052 | +149% |
| Operating income | 70/76A | - | €30,000 | +€30,000 | |
| Turnover | 70 | - | €30,000 | +€30,000 | |
| Operating charges | 60/66A | - | €60,447 | +€60,447 | |
| Services and other goods | 61 | - | €12,188 | +€12,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,512 | €39,695 | +€8,182 | +26.0% |
| Other operating charges | 640/8 | €8,219 | €8,564 | +€345 | +4.2% |
| Gross operating margin | 9900 | €92,425 | - | -€92,425 | |
| Operating profit (loss) | 9901 | €52,694 | -€30,447 | -€83,141 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €591 | €472 | -€119 | -20.1% |
| Recurring financial charges | 65 | €591 | €472 | -€119 | -20.1% |
| Other financial charges | 652/9 | - | €472 | +€472 | |
| Profit (loss) for the period before taxes | 9903 | €52,109 | -€30,919 | -€83,028 | |
| Income taxes | 67/77 | €13,650 | - | -€13,650 | |
| Profit (loss) for the period | 9904 | €38,460 | -€30,919 | -€69,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,460 | -€30,919 | -€69,379 |
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 21 October 2026 via checked.be.