JDC GROUP: 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.
JDC GROUP
Largest movements
- Tangible fixed assets -€102,204
down €102,204 (-4.1%), from €2.5m to €2.4m
of which Furniture and vehicles: -€96,436
- Cash +€54,576
up €54,576 (+456.1%), from €11,967 to €66,543
mainly Depreciation (+€107,089) and Net result for the year (+€49,900)
- Debts after one year -€59,792
down €59,792 (-2.7%), from €2.3m to €2.2m
- Profit (loss) carried forward +€49,899
up €49,899 (+48.8%), from -€102,206 to -€52,307
- Other debts -€46,000
down €46,000 (-15.9%), from €289,267 to €243,267
- Gross operating margin +€31,711
up €31,711 (+14.9%), from €212,584 to €244,295
- Other operating charges -€24,684
down €24,684 (-95.9%), from €25,747 to €1,063
- Turnover +€7,237
up €7,237 (+3.1%), from €230,211 to €237,448
- Financial charges +€5,495
up €5,495 (+6.8%), from €80,747 to €86,242
- Depreciation +€4,257
up €4,257 (+4.1%), from €102,832 to €107,089
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.
Cash bridge derived
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 | €2,514,268 | €2,466,640 | -€47,628 | -1.9% |
| Fixed assets | 21/28 | €2,502,301 | €2,400,097 | -€102,204 | -4.1% |
| Tangible fixed assets | 22/27 | €2,502,301 | €2,400,097 | -€102,204 | -4.1% |
| Land and buildings | 22 | €2,348,239 | €2,331,350 | -€16,889 | -0.7% |
| Plant, machinery and equipment | 23 | €55,337 | €66,457 | +€11,120 | +20.1% |
| Furniture and vehicles | 24 | €98,725 | €2,289 | -€96,436 | -97.7% |
| Current assets | 29/58 | €11,967 | €66,543 | +€54,576 | +456.1% |
| Cash at bank and in hand | 54/58 | €11,967 | €66,543 | +€54,576 | +456.1% |
| Total equity and liabilities | 10/49 | €2,514,268 | €2,466,640 | -€47,628 | -1.9% |
| Equity | 10/15 | -€96,006 | -€46,107 | +€49,899 | +52.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,206 | -€52,307 | +€49,899 | +48.8% |
| Amounts payable | 17/49 | €2,610,274 | €2,512,747 | -€97,527 | -3.7% |
| Amounts payable after more than one year | 17 | €2,251,481 | €2,191,689 | -€59,792 | -2.7% |
| Financial debts | 170/4 | €2,251,481 | €2,191,689 | -€59,792 | -2.7% |
| Amounts payable within one year | 42/48 | €358,793 | €321,058 | -€37,735 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €57,509 | €59,792 | +€2,283 | +4.0% |
| Trade debts | 44 | - | €1,633 | +€1,633 | |
| Suppliers | 440/4 | - | €1,633 | +€1,633 | |
| Taxes, remuneration and social security | 45 | €12,017 | €16,366 | +€4,349 | +36.2% |
| Taxes | 450/3 | €12,017 | €16,366 | +€4,349 | +36.2% |
| Other amounts payable | 47/48 | €289,267 | €243,267 | -€46,000 | -15.9% |
| Turnover | 70 | €230,211 | €237,448 | +€7,237 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,627 | €18,449 | +€822 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,832 | €107,089 | +€4,257 | +4.1% |
| Other operating charges | 640/8 | €25,747 | €1,063 | -€24,684 | -95.9% |
| Gross operating margin | 9900 | €212,584 | €244,295 | +€31,711 | +14.9% |
| Operating profit (loss) | 9901 | €84,005 | €136,142 | +€52,137 | +62.1% |
| Financial charges | 65/66B | €80,747 | €86,242 | +€5,495 | +6.8% |
| Recurring financial charges | 65 | €80,747 | €86,242 | +€5,495 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €3,258 | €49,900 | +€46,642 | +1431.6% |
| Profit (loss) for the period | 9904 | €3,258 | €49,900 | +€46,642 | +1431.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,258 | €49,900 | +€46,642 | +1431.6% |
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 4 October 2026 via checked.be.