JDC HR Services: 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.
JDC HR Services
Largest movements
- Cash -€29,826
down €29,826 (-21.3%), from €139,989 to €110,163
mainly Other debts (-€26,692) and Net result for the year (-€23,740)
- Receivables within one year -€14,745
down €14,745 (-54.3%), from €27,131 to €12,386
of which Other amounts receivable: -€9,895
- Tangible fixed assets -€8,548
down €8,548 (-82.1%), from €10,413 to €1,866
of which Furniture and vehicles: -€8,254
- Other debts -€26,692
down €26,692 (-40.0%), from €66,739 to €40,047
- Profit (loss) carried forward -€23,740
down €23,740, from €7,944 to -€15,796
- Trade debts -€2,049
down €2,049 (-77.2%), from €2,653 to €604
- Gross operating margin -€33,198
down €33,198, from €18,166 to -€15,031
- Taxes -€2,853
down €2,853 (-95.6%), from €2,985 to €132
- Financial income -€1,765
down €1,765 (-78.1%), from €2,260 to €495
- Financial charges -€273
down €273 (-58.5%), from €467 to €194
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 | €177,533 | €124,414 | -€53,118 | -29.9% |
| Fixed assets | 21/28 | €10,413 | €1,866 | -€8,548 | -82.1% |
| Tangible fixed assets | 22/27 | €10,413 | €1,866 | -€8,548 | -82.1% |
| Furniture and vehicles | 24 | €9,501 | €1,247 | -€8,254 | -86.9% |
| Other tangible fixed assets | 26 | €913 | €619 | -€294 | -32.2% |
| Current assets | 29/58 | €167,119 | €122,548 | -€44,571 | -26.7% |
| Amounts receivable within one year | 40/41 | €27,131 | €12,386 | -€14,745 | -54.3% |
| Trade receivables | 40 | €4,850 | €0 | -€4,850 | -100% |
| Other amounts receivable | 41 | €22,281 | €12,386 | -€9,895 | -44.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €139,989 | €110,163 | -€29,826 | -21.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €177,533 | €124,414 | -€53,118 | -29.9% |
| Equity | 10/15 | €107,314 | €83,575 | -€23,740 | -22.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €95,371 | €95,371 | = | 0.0% |
| Distributable reserves | 133 | €95,371 | €95,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,944 | -€15,796 | -€23,740 | |
| Amounts payable | 17/49 | €70,218 | €40,839 | -€29,379 | -41.8% |
| Amounts payable within one year | 42/48 | €70,150 | €40,839 | -€29,311 | -41.8% |
| Trade debts | 44 | €2,653 | €604 | -€2,049 | -77.2% |
| Suppliers | 440/4 | €2,653 | €604 | -€2,049 | -77.2% |
| Taxes, remuneration and social security | 45 | €759 | €189 | -€570 | -75.1% |
| Taxes | 450/3 | €759 | €189 | -€570 | -75.1% |
| Other amounts payable | 47/48 | €66,739 | €40,047 | -€26,692 | -40.0% |
| Accrued charges and deferred income | 492/3 | €68 | €0 | -€68 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,540 | €8,548 | +€8 | +0.1% |
| Other operating charges | 640/8 | €491 | €330 | -€161 | -32.8% |
| Gross operating margin | 9900 | €18,166 | -€15,031 | -€33,198 | |
| Operating profit (loss) | 9901 | €9,135 | -€23,909 | -€33,044 | |
| Financial income | 75/76B | €2,260 | €495 | -€1,765 | -78.1% |
| Recurring financial income | 75 | €2,260 | €495 | -€1,765 | -78.1% |
| Financial charges | 65/66B | €467 | €194 | -€273 | -58.5% |
| Recurring financial charges | 65 | €467 | €194 | -€273 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €10,928 | -€23,608 | -€34,536 | |
| Income taxes | 67/77 | €2,985 | €132 | -€2,853 | -95.6% |
| Profit (loss) for the period | 9904 | €7,944 | -€23,740 | -€31,683 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,944 | -€23,740 | -€31,683 |
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 14 October 2026 via checked.be.