JDC Management: 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 Management
Largest movements
- Receivables within one year +€54,450
new in 2025: €54,450
- Cash +€36,815
up €36,815 (+21.8%), from €168,618 to €205,433
mainly Net result for the year (+€78,867) and Other debts (+€15,000)
- Profit (loss) carried forward +€78,867
up €78,867 (+66.7%), from €118,177 to €197,044
- Other debts +€15,000
up €15,000 (+100%), from €15,000 to €30,000
- Tax, wage and social debts -€2,602
down €2,602 (-8.1%), from €31,941 to €29,339
No income-statement line moved by more than 1% of the activity.
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 | €168,618 | €259,883 | +€91,265 | +54.1% |
| Current assets | 29/58 | €168,618 | €259,883 | +€91,265 | +54.1% |
| Amounts receivable within one year | 40/41 | - | €54,450 | +€54,450 | |
| Trade receivables | 40 | - | €54,450 | +€54,450 | |
| Cash at bank and in hand | 54/58 | €168,618 | €205,433 | +€36,815 | +21.8% |
| Total equity and liabilities | 10/49 | €168,618 | €259,883 | +€91,265 | +54.1% |
| Equity | 10/15 | €121,677 | €200,544 | +€78,867 | +64.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,177 | €197,044 | +€78,867 | +66.7% |
| Amounts payable | 17/49 | €46,941 | €59,339 | +€12,398 | +26.4% |
| Amounts payable within one year | 42/48 | €46,941 | €59,339 | +€12,398 | +26.4% |
| Taxes, remuneration and social security | 45 | €31,941 | €29,339 | -€2,602 | -8.1% |
| Taxes | 450/3 | €31,941 | €29,339 | -€2,602 | -8.1% |
| Other amounts payable | 47/48 | €15,000 | €30,000 | +€15,000 | +100% |
| Other operating charges | 640/8 | €504 | €760 | +€255 | +50.6% |
| Gross operating margin | 9900 | €99,325 | €99,586 | +€261 | +0.3% |
| Operating profit (loss) | 9901 | €98,821 | €98,827 | +€6 | 0.0% |
| Financial charges | 65/66B | €66 | €65 | -€1 | -1.7% |
| Recurring financial charges | 65 | €66 | €65 | -€1 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €98,755 | €98,762 | +€7 | 0.0% |
| Income taxes | 67/77 | €19,855 | €19,895 | +€40 | +0.2% |
| Profit (loss) for the period | 9904 | €78,899 | €78,867 | -€32 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,899 | €78,867 | -€32 | 0.0% |
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.