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JDB TECHNOLOGY: 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.

What changed

JDB TECHNOLOGY

BE 0802.954.221
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,441
2024 · €10,709-€1,268
Equity
€43,271
2024 · €33,830+€9,441
Cash
€12,135
2024 · €6,525+€5,610
Balance sheet total
€68,150
2024 · €50,649+€17,501

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€8,645

    up €8,645 (+29.1%), from €29,759 to €38,404

    of which Plant, machinery and equipment: +€6,297

  • Cash +€5,610

    up €5,610 (+86.0%), from €6,525 to €12,135

    mainly Depreciation (+€13,239) and Net result for the year (+€9,441)

  • Receivables within one year +€1,818

    up €1,818 (+14.6%), from €12,468 to €14,286

    of which Other amounts receivable: +€1,411

  • Stocks and contracts +€1,300

    new in 2025: €1,300

Equity and liabilities
  • Reserves +€9,441

    up €9,441 (+30.6%), from €30,830 to €40,271

  • Tax, wage and social debts +€7,926

    up €7,926 (+131.0%), from €6,051 to €13,976

    of which Taxes: +€7,926

  • Trade debts -€7,342

    down €7,342 (-69.0%), from €10,635 to €3,293

  • Debts after one year +€5,113

    new in 2025: €5,113

  • Current portion of long-term debt +€2,497

    new in 2025: €2,497

Income statement
  • Depreciation +€2,476

    up €2,476 (+23.0%), from €10,763 to €13,239

  • Gross operating margin +€1,663

    up €1,663 (+5.5%), from €30,041 to €31,704

  • Financial income +€406

    up €406 (+8684.4%), from €5 to €410

  • Other operating charges +€395

    up €395 (+32.1%), from €1,231 to €1,626

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €10,709
Gross operating margin +€1,663
Depreciation -€2,476
Other operating charges -€395
Financial income +€406
Financial charges -€252
Taxes -€213
Result 2025 €9,441

Cash bridge derived

cash 2024 to 2025

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.

From operations +€19,884
Investment -€21,884
Financing +€7,610
Cash 2024 €6,525
Net result for the year +€9,441
Depreciation +€13,239
Stocks and contracts -€1,300
Receivables within one year -€1,818
Deferred charges and accrued income -€128
Trade debts -€7,342
Tax, wage and social debts +€7,926
Other debts -€134
Investment in fixed assets (net) -€21,884
Debts after one year +€5,113
Current portion of long-term debt +€2,497
Cash 2025 €12,135
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €50,649 €68,150 +€17,501 +34.6%
Fixed assets 21/28 €29,759 €38,404 +€8,645 +29.1%
Tangible fixed assets 22/27 €29,759 €38,404 +€8,645 +29.1%
Plant, machinery and equipment 23 €13,171 €19,469 +€6,297 +47.8%
Furniture and vehicles 24 €16,587 €18,935 +€2,348 +14.2%
Current assets 29/58 €20,890 €29,746 +€8,856 +42.4%
Stocks and contracts in progress 3 - €1,300 +€1,300
Contracts in progress 37 - €1,300 +€1,300
Amounts receivable within one year 40/41 €12,468 €14,286 +€1,818 +14.6%
Trade receivables 40 €12,468 €12,874 +€407 +3.3%
Other amounts receivable 41 - €1,411 +€1,411
Cash at bank and in hand 54/58 €6,525 €12,135 +€5,610 +86.0%
Deferred charges and accrued income 490/1 €1,898 €2,026 +€128 +6.7%
Total equity and liabilities 10/49 €50,649 €68,150 +€17,501 +34.6%
Equity 10/15 €33,830 €43,271 +€9,441 +27.9%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €30,830 €40,271 +€9,441 +30.6%
Distributable reserves 133 €30,830 €40,271 +€9,441 +30.6%
Amounts payable 17/49 €16,819 €24,879 +€8,060 +47.9%
Amounts payable after more than one year 17 - €5,113 +€5,113
Financial debts 170/4 - €5,113 +€5,113
Amounts payable within one year 42/48 €16,819 €19,766 +€2,947 +17.5%
Current portion of amounts payable after more than one year 42 - €2,497 +€2,497
Trade debts 44 €10,635 €3,293 -€7,342 -69.0%
Suppliers 440/4 €10,635 €3,293 -€7,342 -69.0%
Taxes, remuneration and social security 45 €6,051 €13,976 +€7,926 +131.0%
Taxes 450/3 €6,051 €13,976 +€7,926 +131.0%
Remuneration and social security 454/9 €0 - =
Other amounts payable 47/48 €134 €0 -€134 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €10,763 €13,239 +€2,476 +23.0%
Other operating charges 640/8 €1,231 €1,626 +€395 +32.1%
Gross operating margin 9900 €30,041 €31,704 +€1,663 +5.5%
Operating profit (loss) 9901 €18,047 €16,839 -€1,209 -6.7%
Financial income 75/76B €5 €410 +€406 +8684.4%
Recurring financial income 75 €5 €410 +€406 +8684.4%
Financial charges 65/66B €3,594 €3,846 +€252 +7.0%
Recurring financial charges 65 €3,594 €3,846 +€252 +7.0%
Profit (loss) for the period before taxes 9903 €14,458 €13,403 -€1,055 -7.3%
Income taxes 67/77 €3,749 €3,962 +€213 +5.7%
Profit (loss) for the period 9904 €10,709 €9,441 -€1,268 -11.8%
Profit (loss) for the period to be appropriated 9905 €10,709 €9,441 -€1,268 -11.8%

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 28 September 2026 via checked.be.