JDC Express: what changed
JDC Express
Largest movements
- Cash +€9,140
up €9,140 (+124%), from €7,362 to €16,502
mainly Net result for the year (+€9,292) and Depreciation (+€8,620)
- Tangible fixed assets -€6,620
down €6,620 (-60.9%), from €10,870 to €4,250
of which Furniture and vehicles: -€8,436
- Receivables within one year -€544
down €544 (-5.5%), from €9,817 to €9,272
of which Trade receivables: -€955
- Profit (loss) carried forward +€3,692
up €3,692 (+49.3%), from €7,496 to €11,188
- Debts after one year -€3,079
no longer reported in 2025 (was €3,079)
- Other debts +€2,935
up €2,935 (+463%), from €633 to €3,568
- Current portion of long-term debt -€2,850
down €2,850 (-48.1%), from €5,929 to €3,079
- Trade debts +€1,837
up €1,837 (+54.9%), from €3,344 to €5,182
- Gross operating margin +€1,621
up €1,621 (+7.4%), from €21,863 to €23,484
- Depreciation +€1,268
up €1,268 (+17.2%), from €7,352 to €8,620
- Financial charges -€650
down €650 (-53.9%), from €1,207 to €557
- Taxes +€288
up €288 (+7.3%), from €3,971 to €4,259
- Other operating charges -€279
down €279 (-50.0%), from €559 to €280
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,642 | €30,776 | +€2,134 | +7.5% |
| Fixed assets | 21/28 | €10,870 | €4,250 | -€6,620 | -60.9% |
| Tangible fixed assets | 22/27 | €10,870 | €4,250 | -€6,620 | -60.9% |
| Plant, machinery and equipment | 23 | - | €1,816 | +€1,816 | |
| Furniture and vehicles | 24 | €10,870 | €2,435 | -€8,436 | -77.6% |
| Current assets | 29/58 | €17,772 | €26,526 | +€8,755 | +49.3% |
| Amounts receivable within one year | 40/41 | €9,817 | €9,272 | -€544 | -5.5% |
| Trade receivables | 40 | €6,617 | €5,662 | -€955 | -14.4% |
| Other amounts receivable | 41 | €3,200 | €3,610 | +€410 | +12.8% |
| Cash at bank and in hand | 54/58 | €7,362 | €16,502 | +€9,140 | +124% |
| Deferred charges and accrued income | 490/1 | €593 | €753 | +€160 | +26.9% |
| Total equity and liabilities | 10/49 | €28,642 | €30,776 | +€2,134 | +7.5% |
| Equity | 10/15 | €10,996 | €14,688 | +€3,692 | +33.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,496 | €11,188 | +€3,692 | +49.3% |
| Amounts payable | 17/49 | €17,646 | €16,088 | -€1,558 | -8.8% |
| Amounts payable after more than one year | 17 | €3,079 | - | -€3,079 | |
| Financial debts | 170/4 | €3,079 | - | -€3,079 | |
| Amounts payable within one year | 42/48 | €14,536 | €16,088 | +€1,552 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €5,929 | €3,079 | -€2,850 | -48.1% |
| Trade debts | 44 | €3,344 | €5,182 | +€1,837 | +54.9% |
| Suppliers | 440/4 | €3,344 | €5,182 | +€1,837 | +54.9% |
| Taxes, remuneration and social security | 45 | €4,629 | €4,259 | -€370 | -8.0% |
| Taxes | 450/3 | €4,629 | €4,259 | -€370 | -8.0% |
| Other amounts payable | 47/48 | €633 | €3,568 | +€2,935 | +463% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,352 | €8,620 | +€1,268 | +17.2% |
| Other operating charges | 640/8 | €559 | €280 | -€279 | -50.0% |
| Non-recurring operating charges | 66A | €63 | €477 | +€413 | +655% |
| Gross operating margin | 9900 | €21,863 | €23,484 | +€1,621 | +7.4% |
| Operating profit (loss) | 9901 | €13,889 | €14,108 | +€219 | +1.6% |
| Financial charges | 65/66B | €1,207 | €557 | -€650 | -53.9% |
| Recurring financial charges | 65 | €1,207 | €557 | -€650 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €12,682 | €13,551 | +€869 | +6.9% |
| Income taxes | 67/77 | €3,971 | €4,259 | +€288 | +7.3% |
| Profit (loss) for the period | 9904 | €8,711 | €9,292 | +€581 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,711 | €9,292 | +€581 | +6.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.