JDCA: 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.
JDCA
Largest movements
- Cash +€27,367
up €27,367 (+40.5%), from €67,586 to €94,954
mainly Net result for the year (+€25,717) and Tax, wage and social debts (+€8,363)
- Tangible fixed assets +€10,977
new in 2025: €10,977
of which Furniture and vehicles: +€6,172
- Deferred charges and accrued income -€6,098
down €6,098 (-94.2%), from €6,475 to €377
- Receivables within one year +€1,683
up €1,683 (+11.4%), from €14,707 to €16,389
- Reserves +€25,717
up €25,717 (+42.4%), from €60,655 to €86,372
- Tax, wage and social debts +€8,363
up €8,363 (+36.0%), from €23,202 to €31,565
of which Taxes: +€8,363
- Accrued charges and deferred income -€1,792
down €1,792 (-73.2%), from €2,448 to €656
- Other debts +€1,709
up €1,709 (+763.3%), from €224 to €1,933
- Gross operating margin -€22,754
down €22,754 (-36.3%), from €62,721 to €39,967
- Taxes -€3,040
down €3,040 (-24.7%), from €12,304 to €9,264
- Other operating charges -€916
down €916 (-72.6%), from €1,262 to €346
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 | €88,768 | €122,697 | +€33,929 | +38.2% |
| Fixed assets | 21/28 | - | €10,977 | +€10,977 | |
| Tangible fixed assets | 22/27 | - | €10,977 | +€10,977 | |
| Plant, machinery and equipment | 23 | - | €4,805 | +€4,805 | |
| Furniture and vehicles | 24 | - | €6,172 | +€6,172 | |
| Current assets | 29/58 | €88,768 | €111,720 | +€22,952 | +25.9% |
| Amounts receivable within one year | 40/41 | €14,707 | €16,389 | +€1,683 | +11.4% |
| Trade receivables | 40 | €14,707 | €16,389 | +€1,683 | +11.4% |
| Cash at bank and in hand | 54/58 | €67,586 | €94,954 | +€27,367 | +40.5% |
| Deferred charges and accrued income | 490/1 | €6,475 | €377 | -€6,098 | -94.2% |
| Total equity and liabilities | 10/49 | €88,768 | €122,697 | +€33,929 | +38.2% |
| Equity | 10/15 | €62,655 | €88,372 | +€25,717 | +41.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,655 | €86,372 | +€25,717 | +42.4% |
| Distributable reserves | 133 | €60,655 | €86,372 | +€25,717 | +42.4% |
| Amounts payable | 17/49 | €26,113 | €34,325 | +€8,212 | +31.4% |
| Amounts payable within one year | 42/48 | €23,665 | €33,669 | +€10,004 | +42.3% |
| Trade debts | 44 | €239 | €170 | -€69 | -28.8% |
| Suppliers | 440/4 | €239 | €170 | -€69 | -28.8% |
| Taxes, remuneration and social security | 45 | €23,202 | €31,565 | +€8,363 | +36.0% |
| Taxes | 450/3 | €23,202 | €31,565 | +€8,363 | +36.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €224 | €1,933 | +€1,709 | +763.3% |
| Accrued charges and deferred income | 492/3 | €2,448 | €656 | -€1,792 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €1,586 | -€414 | -20.7% |
| Other operating charges | 640/8 | €1,262 | €346 | -€916 | -72.6% |
| Gross operating margin | 9900 | €62,721 | €39,967 | -€22,754 | -36.3% |
| Operating profit (loss) | 9901 | €59,459 | €38,035 | -€21,424 | -36.0% |
| Financial income | 75/76B | €32 | €36 | +€5 | +14.3% |
| Recurring financial income | 75 | €32 | €36 | +€5 | +14.3% |
| Financial charges | 65/66B | €3,055 | €3,090 | +€35 | +1.2% |
| Recurring financial charges | 65 | €3,055 | €3,090 | +€35 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €56,436 | €34,981 | -€21,455 | -38.0% |
| Income taxes | 67/77 | €12,304 | €9,264 | -€3,040 | -24.7% |
| Profit (loss) for the period | 9904 | €44,132 | €25,717 | -€18,415 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,132 | €25,717 | -€18,415 | -41.7% |
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 11 October 2026 via checked.be.