JDC SYS: 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 SYS
Largest movements
- Receivables within one year -€2,004
down €2,004 (-10.2%), from €19,601 to €17,597
of which Trade receivables: -€1,614
- Cash +€536
up €536 (+36.7%), from €1,462 to €1,997
mainly Receivables within one year (+€2,004) and Net result for the year (+€1,318)
- Tax, wage and social debts -€3,117
down €3,117 (-36.4%), from €8,569 to €5,452
- Profit (loss) carried forward +€1,318
up €1,318 (+21.6%), from -€6,107 to -€4,789
- Trade debts +€331
up €331, from €0 to €331
- Other operating charges +€3,577
up €3,577 (+327%), from €1,094 to €4,672
- Gross operating margin -€2,925
down €2,925 (-34.5%), from €8,469 to €5,544
- Taxes -€1,452
down €1,452 (-79.6%), from €1,823 to €371
- Financial income +€293
up €293 (+43.8%), from €669 to €962
- Financial charges -€130
down €130 (-47.3%), from €276 to €145
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 | €21,063 | €19,594 | -€1,469 | -7.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €21,063 | €19,594 | -€1,469 | -7.0% |
| Amounts receivable within one year | 40/41 | €19,601 | €17,597 | -€2,004 | -10.2% |
| Trade receivables | 40 | €1,614 | - | -€1,614 | |
| Other amounts receivable | 41 | €17,987 | €17,597 | -€390 | -2.2% |
| Cash at bank and in hand | 54/58 | €1,462 | €1,997 | +€536 | +36.7% |
| Total equity and liabilities | 10/49 | €21,063 | €19,594 | -€1,469 | -7.0% |
| Equity | 10/15 | €12,493 | €13,811 | +€1,318 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,107 | -€4,789 | +€1,318 | +21.6% |
| Amounts payable | 17/49 | €8,569 | €5,783 | -€2,786 | -32.5% |
| Amounts payable within one year | 42/48 | €8,569 | €5,783 | -€2,786 | -32.5% |
| Trade debts | 44 | €0 | €331 | +€331 | |
| Suppliers | 440/4 | €0 | €331 | +€331 | |
| Taxes, remuneration and social security | 45 | €8,569 | €5,452 | -€3,117 | -36.4% |
| Taxes | 450/3 | €8,569 | €5,452 | -€3,117 | -36.4% |
| Other operating charges | 640/8 | €1,094 | €4,672 | +€3,577 | +327% |
| Gross operating margin | 9900 | €8,469 | €5,544 | -€2,925 | -34.5% |
| Operating profit (loss) | 9901 | €7,374 | €872 | -€6,502 | -88.2% |
| Financial income | 75/76B | €669 | €962 | +€293 | +43.8% |
| Recurring financial income | 75 | €669 | €962 | +€293 | +43.8% |
| Financial charges | 65/66B | €276 | €145 | -€130 | -47.3% |
| Recurring financial charges | 65 | €276 | €145 | -€130 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €7,768 | €1,689 | -€6,079 | -78.3% |
| Income taxes | 67/77 | €1,823 | €371 | -€1,452 | -79.6% |
| Profit (loss) for the period | 9904 | €5,945 | €1,318 | -€4,627 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,945 | €1,318 | -€4,627 | -77.8% |
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 13 October 2026 via checked.be.