JDC Résolution: 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 Résolution
Largest movements
- Cash -€46,493
no longer reported in 2025 (was €46,493)
mainly Trade debts (-€48,476) and Net result for the year (-€32,866)
- Receivables within one year -€22,736
down €22,736 (-23.5%), from €96,728 to €73,992
of which Trade receivables: -€21,151
- Stocks and contracts +€13,275
new in 2025: €13,275
- Tangible fixed assets +€2,038
up €2,038 (+34.7%), from €5,873 to €7,911
of which Plant, machinery and equipment: +€4,199
- Trade debts -€48,476
down €48,476 (-49.9%), from €97,051 to €48,575
- Profit (loss) carried forward -€32,866
down €32,866 (-90.6%), from €36,272 to €3,406
- Provisions +€24,720
new in 2025: €24,720
- Short-term financial debts +€4,253
new in 2025: €4,253
- Gross operating margin -€46,334
down €46,334 (-98.3%), from €47,121 to €787
- Provisions +€24,720
new in 2025: €24,720
- Taxes -€12,063
down €12,063 (-98.7%), from €12,222 to €158
- Financial charges +€3,557
up €3,557 (+802.9%), from €443 to €4,000
- Depreciation +€1,242
up €1,242 (+45.6%), from €2,726 to €3,968
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 | €150,327 | €96,182 | -€54,145 | -36.0% |
| Fixed assets | 21/28 | €5,873 | €7,911 | +€2,038 | +34.7% |
| Tangible fixed assets | 22/27 | €5,873 | €7,911 | +€2,038 | +34.7% |
| Plant, machinery and equipment | 23 | - | €4,199 | +€4,199 | |
| Furniture and vehicles | 24 | €5,873 | €3,712 | -€2,161 | -36.8% |
| Current assets | 29/58 | €144,454 | €88,271 | -€56,183 | -38.9% |
| Stocks and contracts in progress | 3 | - | €13,275 | +€13,275 | |
| Stocks | 30/36 | - | €13,275 | +€13,275 | |
| Amounts receivable within one year | 40/41 | €96,728 | €73,992 | -€22,736 | -23.5% |
| Trade receivables | 40 | €48,643 | €27,492 | -€21,151 | -43.5% |
| Other amounts receivable | 41 | €48,085 | €46,499 | -€1,585 | -3.3% |
| Cash at bank and in hand | 54/58 | €46,493 | - | -€46,493 | |
| Deferred charges and accrued income | 490/1 | €1,233 | €1,004 | -€229 | -18.6% |
| Total equity and liabilities | 10/49 | €150,327 | €96,182 | -€54,145 | -36.0% |
| Equity | 10/15 | €38,272 | €5,406 | -€32,866 | -85.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,272 | €3,406 | -€32,866 | -90.6% |
| Provisions and deferred taxes | 16 | - | €24,720 | +€24,720 | |
| Provisions for liabilities and charges | 160/5 | - | €24,720 | +€24,720 | |
| Other liabilities and charges | 164/5 | - | €24,720 | +€24,720 | |
| Amounts payable | 17/49 | €112,055 | €66,056 | -€45,999 | -41.1% |
| Amounts payable within one year | 42/48 | €112,055 | €66,056 | -€45,999 | -41.1% |
| Financial debts | 43 | - | €4,253 | +€4,253 | |
| Credit institutions | 430/8 | - | €4,253 | +€4,253 | |
| Trade debts | 44 | €97,051 | €48,575 | -€48,476 | -49.9% |
| Suppliers | 440/4 | €97,051 | €48,575 | -€48,476 | -49.9% |
| Taxes, remuneration and social security | 45 | €14,403 | €13,228 | -€1,175 | -8.2% |
| Taxes | 450/3 | €14,403 | €13,228 | -€1,175 | -8.2% |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,726 | €3,968 | +€1,242 | +45.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €24,720 | +€24,720 | |
| Other operating charges | 640/8 | €1,045 | €884 | -€161 | -15.4% |
| Gross operating margin | 9900 | €47,121 | €787 | -€46,334 | -98.3% |
| Operating profit (loss) | 9901 | €43,351 | -€28,784 | -€72,135 | |
| Financial income | 75/76B | €10 | €77 | +€66 | +636.6% |
| Recurring financial income | 75 | €10 | €77 | +€66 | +636.6% |
| Financial charges | 65/66B | €443 | €4,000 | +€3,557 | +802.9% |
| Recurring financial charges | 65 | €443 | €4,000 | +€3,557 | +802.9% |
| Profit (loss) for the period before taxes | 9903 | €42,918 | -€32,708 | -€75,626 | |
| Income taxes | 67/77 | €12,222 | €158 | -€12,063 | -98.7% |
| Profit (loss) for the period | 9904 | €30,696 | -€32,866 | -€63,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,696 | -€32,866 | -€63,562 |
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 5 October 2026 via checked.be.