JDC Resto: 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 Resto
Largest movements
- Cash -€17,589
down €17,589 (-67.9%), from €25,915 to €8,326
mainly Other debts (-€13,860) and Receivables within one year (-€12,485)
- Deferred charges and accrued income -€14,439
no longer reported in 2025 (was €14,439)
- Receivables within one year +€12,485
up €12,485 (+68.2%), from €18,319 to €30,804
of which Trade receivables: +€20,485
- Other debts -€13,860
down €13,860 (-37.3%), from €37,191 to €23,331
- Trade debts -€7,598
down €7,598 (-95.2%), from €7,984 to €387
- Tax, wage and social debts +€3,213
up €3,213 (+164.0%), from €1,959 to €5,172
- Profit (loss) carried forward -€1,299
down €1,299 (-24.4%), from €5,326 to €4,027
- Financial charges -€13,629
down €13,629 (-91.4%), from €14,916 to €1,288
of which Non-recurring financial charges: -€13,531
- Gross operating margin -€8,163
down €8,163 (-62.2%), from €13,119 to €4,956
- Other operating charges +€5,619
up €5,619 (+1450.6%), from €387 to €6,006
- Financial income +€746
up €746 (+7462.9%), from €10 to €756
of which Non-recurring financial income: +€756
- Taxes -€564
down €564, from €282 to -€282
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 | €58,673 | €39,130 | -€19,543 | -33.3% |
| Current assets | 29/58 | €58,673 | €39,130 | -€19,543 | -33.3% |
| Amounts receivable within one year | 40/41 | €18,319 | €30,804 | +€12,485 | +68.2% |
| Trade receivables | 40 | €10,319 | €30,804 | +€20,485 | +198.5% |
| Other amounts receivable | 41 | €8,000 | - | -€8,000 | |
| Cash at bank and in hand | 54/58 | €25,915 | €8,326 | -€17,589 | -67.9% |
| Deferred charges and accrued income | 490/1 | €14,439 | - | -€14,439 | |
| Total equity and liabilities | 10/49 | €58,673 | €39,130 | -€19,543 | -33.3% |
| Equity | 10/15 | €11,539 | €10,240 | -€1,299 | -11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12 | €12 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12 | €12 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12 | €12 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,326 | €4,027 | -€1,299 | -24.4% |
| Amounts payable | 17/49 | €47,135 | €28,890 | -€18,244 | -38.7% |
| Amounts payable within one year | 42/48 | €47,135 | €28,890 | -€18,244 | -38.7% |
| Trade debts | 44 | €7,984 | €387 | -€7,598 | -95.2% |
| Suppliers | 440/4 | €7,984 | €387 | -€7,598 | -95.2% |
| Taxes, remuneration and social security | 45 | €1,959 | €5,172 | +€3,213 | +164.0% |
| Taxes | 450/3 | €1,959 | €5,172 | +€3,213 | +164.0% |
| Other amounts payable | 47/48 | €37,191 | €23,331 | -€13,860 | -37.3% |
| Other operating charges | 640/8 | €387 | €6,006 | +€5,619 | +1450.6% |
| Gross operating margin | 9900 | €13,119 | €4,956 | -€8,163 | -62.2% |
| Operating profit (loss) | 9901 | €12,731 | -€1,050 | -€13,781 | |
| Financial income | 75/76B | €10 | €756 | +€746 | +7462.9% |
| Recurring financial income | 75 | €10 | €756 | +€746 | +7462.9% |
| Non-recurring financial income | 76B | - | €756 | +€756 | |
| Financial charges | 65/66B | €14,916 | €1,288 | -€13,629 | -91.4% |
| Recurring financial charges | 65 | €477 | €380 | -€98 | -20.5% |
| Non-recurring financial charges | 66B | €14,439 | €908 | -€13,531 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,175 | -€1,581 | +€594 | +27.3% |
| Income taxes | 67/77 | €282 | -€282 | -€564 | |
| Profit (loss) for the period | 9904 | -€2,457 | -€1,299 | +€1,158 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,457 | -€1,299 | +€1,158 | +47.1% |
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 8 October 2026 via checked.be.