JDBP: 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.
JDBP
Largest movements
- Receivables within one year +€48,476
up €48,476 (+326%), from €14,865 to €63,341
of which Other amounts receivable: +€30,106
- Deferred charges and accrued income -€5,458
no longer reported in 2025 (was €5,458)
- Cash +€3,176
up €3,176 (+258%), from €1,232 to €4,407
mainly Tax, wage and social debts (+€34,196) and Net result for the year (+€14,061)
- Tangible fixed assets +€1,134
up €1,134 (+95.1%), from €1,192 to €2,326
of which Furniture and vehicles: +€1,817
- Tax, wage and social debts +€34,196
up €34,196 (+746%), from €4,586 to €38,782
of which Taxes: +€28,833
- Reserves +€14,061
up €14,061 (+252%), from €5,589 to €19,649
- Other debts -€871
no longer reported in 2025 (was €871)
- Gross operating margin +€67,601
up €67,601 (+1,052%), from €6,426 to €74,027
- Staff costs +€37,037
new in 2025: €37,037
- Financial charges +€6,733
up €6,733 (+269%), from €2,499 to €9,232
- Taxes +€5,126
up €5,126 (+406%), from €1,262 to €6,388
- Other operating charges +€3,932
up €3,932 (+2,025%), from €194 to €4,126
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 | €24,058 | €71,236 | +€47,178 | +196% |
| Fixed assets | 21/28 | €2,504 | €3,488 | +€984 | +39.3% |
| Intangible fixed assets | 21 | €1,312 | €1,162 | -€150 | -11.4% |
| Tangible fixed assets | 22/27 | €1,192 | €2,326 | +€1,134 | +95.1% |
| Plant, machinery and equipment | 23 | €1,192 | €509 | -€683 | -57.3% |
| Furniture and vehicles | 24 | - | €1,817 | +€1,817 | |
| Current assets | 29/58 | €21,554 | €67,748 | +€46,194 | +214% |
| Amounts receivable within one year | 40/41 | €14,865 | €63,341 | +€48,476 | +326% |
| Trade receivables | 40 | €14,865 | €33,235 | +€18,370 | +124% |
| Other amounts receivable | 41 | - | €30,106 | +€30,106 | |
| Cash at bank and in hand | 54/58 | €1,232 | €4,407 | +€3,176 | +258% |
| Deferred charges and accrued income | 490/1 | €5,458 | - | -€5,458 | |
| Total equity and liabilities | 10/49 | €24,058 | €71,236 | +€47,178 | +196% |
| Equity | 10/15 | €7,089 | €21,149 | +€14,061 | +198% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,589 | €19,649 | +€14,061 | +252% |
| Distributable reserves | 133 | €5,589 | €19,649 | +€14,061 | +252% |
| Amounts payable | 17/49 | €16,970 | €50,087 | +€33,117 | +195% |
| Amounts payable within one year | 42/48 | €16,970 | €50,087 | +€33,117 | +195% |
| Trade debts | 44 | €11,513 | €11,305 | -€208 | -1.8% |
| Suppliers | 440/4 | €11,513 | €11,305 | -€208 | -1.8% |
| Taxes, remuneration and social security | 45 | €4,586 | €38,782 | +€34,196 | +746% |
| Taxes | 450/3 | €4,586 | €33,419 | +€28,833 | +629% |
| Remuneration and social security | 454/9 | - | €5,363 | +€5,363 | |
| Other amounts payable | 47/48 | €871 | - | -€871 | |
| Remuneration, social security and pensions | 62 | - | €37,037 | +€37,037 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,070 | €1,049 | -€1,022 | -49.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,191 | +€3,191 | |
| Other operating charges | 640/8 | €194 | €4,126 | +€3,932 | +2,025% |
| Gross operating margin | 9900 | €6,426 | €74,027 | +€67,601 | +1,052% |
| Operating profit (loss) | 9901 | €4,162 | €28,624 | +€24,462 | +588% |
| Financial income | 75/76B | €0 | €1,057 | +€1,057 | +1,762,150% |
| Recurring financial income | 75 | €0 | €1,057 | +€1,057 | +1,762,150% |
| Financial charges | 65/66B | €2,499 | €9,232 | +€6,733 | +269% |
| Recurring financial charges | 65 | €2,499 | €9,232 | +€6,733 | +269% |
| Profit (loss) for the period before taxes | 9903 | €1,663 | €20,449 | +€18,786 | +1,130% |
| Income taxes | 67/77 | €1,262 | €6,388 | +€5,126 | +406% |
| Profit (loss) for the period | 9904 | €400 | €14,061 | +€13,661 | +3,413% |
| Profit (loss) for the period to be appropriated | 9905 | €400 | €14,061 | +€13,661 | +3,413% |
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 15 October 2026 via checked.be.