JDC VERZEKERINGEN: 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 VERZEKERINGEN
Largest movements
- Cash +€5,328
up €5,328 (+105%), from €5,070 to €10,398
mainly Net result for the year (+€5,543) and Receivables within one year (+€3,151)
- Receivables within one year -€3,151
down €3,151 (-24.7%), from €12,765 to €9,614
of which Other amounts receivable: -€3,151
- Deferred charges and accrued income +€684
up €684 (+626%), from €109 to €793
- Reserves +€31,043
up €31,043 (+279%), from €11,143 to €42,186
- Profit (loss) carried forward -€25,500
down €25,500 (-99.6%), from €25,597 to €97
- Tax, wage and social debts -€3,142
down €3,142 (-91.2%), from €3,447 to €305
- Trade debts +€766
up €766, from €0 to €766
- Gross operating margin +€9,235
up €9,235 (+1,462%), from €632 to €9,867
- Taxes +€2,806
up €2,806 (+1,915%), from €147 to €2,953
- Financial charges -€252
down €252 (-54.6%), from €461 to €209
- Depreciation -€188
down €188 (-25.5%), from €738 to €550
- Other operating charges +€148
up €148 (+31.8%), from €464 to €612
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 | €47,592 | €50,753 | +€3,161 | +6.6% |
| Fixed assets | 21/28 | €1,249 | €1,549 | +€300 | +24.0% |
| Tangible fixed assets | 22/27 | €1,249 | €1,549 | +€300 | +24.0% |
| Plant, machinery and equipment | 23 | €1,206 | €826 | -€380 | -31.5% |
| Furniture and vehicles | 24 | €43 | €722 | +€680 | +1,597% |
| Current assets | 29/58 | €46,344 | €49,205 | +€2,861 | +6.2% |
| Amounts receivable after more than one year | 29 | €28,400 | €28,400 | = | 0.0% |
| Other amounts receivable | 291 | €28,400 | €28,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,765 | €9,614 | -€3,151 | -24.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,765 | €9,614 | -€3,151 | -24.7% |
| Cash at bank and in hand | 54/58 | €5,070 | €10,398 | +€5,328 | +105% |
| Deferred charges and accrued income | 490/1 | €109 | €793 | +€684 | +626% |
| Total equity and liabilities | 10/49 | €47,592 | €50,753 | +€3,161 | +6.6% |
| Equity | 10/15 | €42,941 | €48,483 | +€5,543 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,143 | €42,186 | +€31,043 | +279% |
| Distributable reserves | 133 | €11,143 | €42,186 | +€31,043 | +279% |
| Profit (loss) carried forward | 14 | €25,597 | €97 | -€25,500 | -99.6% |
| Amounts payable | 17/49 | €4,652 | €2,270 | -€2,382 | -51.2% |
| Amounts payable within one year | 42/48 | €4,652 | €2,270 | -€2,382 | -51.2% |
| Financial debts | 43 | €1,205 | €1,199 | -€6 | -0.5% |
| Other loans | 439 | €1,205 | €1,199 | -€6 | -0.5% |
| Trade debts | 44 | €0 | €766 | +€766 | |
| Suppliers | 440/4 | €0 | €766 | +€766 | |
| Taxes, remuneration and social security | 45 | €3,447 | €305 | -€3,142 | -91.2% |
| Taxes | 450/3 | €3,447 | €305 | -€3,142 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €738 | €550 | -€188 | -25.5% |
| Other operating charges | 640/8 | €464 | €612 | +€148 | +31.8% |
| Gross operating margin | 9900 | €632 | €9,867 | +€9,235 | +1,462% |
| Operating profit (loss) | 9901 | -€570 | €8,705 | +€9,275 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €461 | €209 | -€252 | -54.6% |
| Recurring financial charges | 65 | €461 | €209 | -€252 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,031 | €8,496 | +€9,527 | |
| Income taxes | 67/77 | €147 | €2,953 | +€2,806 | +1,915% |
| Profit (loss) for the period | 9904 | -€1,178 | €5,543 | +€6,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,178 | €5,543 | +€6,720 |
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 24 October 2026 via checked.be.