JDCAI: 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.
JDCAI
Largest movements
- Cash +€40,414
up €40,414 (+58.9%), from €68,585 to €108,999
mainly Net result for the year (+€63,505) and Depreciation (+€8,810)
- Tangible fixed assets +€21,461
up €21,461 (+195.6%), from €10,969 to €32,430
- Current investments +€10,864
up €10,864 (+41.9%), from €25,921 to €36,785
- Receivables within one year -€8,270
down €8,270 (-28.7%), from €28,798 to €20,528
of which Trade receivables: -€13,691
- Reserves +€63,505
up €63,505 (+67.9%), from €93,468 to €156,973
- Gross operating margin +€15,326
up €15,326 (+22.2%), from €68,946 to €84,272
- Depreciation +€7,475
up €7,475 (+559.6%), from €1,336 to €8,810
- Financial income +€4,505
new in 2025: €4,505
- Taxes +€1,696
up €1,696 (+12.4%), from €13,683 to €15,379
- Financial charges +€872
up €872 (+2907500.0%), from €0 to €872
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 | €134,363 | €198,906 | +€64,543 | +48.0% |
| Fixed assets | 21/28 | €10,969 | €32,430 | +€21,461 | +195.6% |
| Tangible fixed assets | 22/27 | €10,969 | €32,430 | +€21,461 | +195.6% |
| Furniture and vehicles | 24 | €10,969 | €32,430 | +€21,461 | +195.6% |
| Current assets | 29/58 | €123,394 | €166,476 | +€43,082 | +34.9% |
| Amounts receivable within one year | 40/41 | €28,798 | €20,528 | -€8,270 | -28.7% |
| Trade receivables | 40 | €28,798 | €15,107 | -€13,691 | -47.5% |
| Other amounts receivable | 41 | - | €5,421 | +€5,421 | |
| Current investments | 50/53 | €25,921 | €36,785 | +€10,864 | +41.9% |
| Cash at bank and in hand | 54/58 | €68,585 | €108,999 | +€40,414 | +58.9% |
| Deferred charges and accrued income | 490/1 | €90 | €164 | +€74 | +83.1% |
| Total equity and liabilities | 10/49 | €134,363 | €198,906 | +€64,543 | +48.0% |
| Equity | 10/15 | €98,468 | €161,973 | +€63,505 | +64.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,468 | €156,973 | +€63,505 | +67.9% |
| Distributable reserves | 133 | €93,468 | €156,973 | +€63,505 | +67.9% |
| Amounts payable | 17/49 | €35,895 | €36,933 | +€1,038 | +2.9% |
| Amounts payable within one year | 42/48 | €35,895 | €36,933 | +€1,038 | +2.9% |
| Trade debts | 44 | €1,176 | €372 | -€804 | -68.4% |
| Suppliers | 440/4 | €1,176 | €372 | -€804 | -68.4% |
| Taxes, remuneration and social security | 45 | €34,408 | €36,141 | +€1,733 | +5.0% |
| Taxes | 450/3 | €34,408 | €36,141 | +€1,733 | +5.0% |
| Other amounts payable | 47/48 | €311 | €420 | +€109 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,336 | €8,810 | +€7,475 | +559.6% |
| Other operating charges | 640/8 | €187 | €210 | +€23 | +12.3% |
| Gross operating margin | 9900 | €68,946 | €84,272 | +€15,326 | +22.2% |
| Operating profit (loss) | 9901 | €67,424 | €75,252 | +€7,828 | +11.6% |
| Financial income | 75/76B | - | €4,505 | +€4,505 | |
| Recurring financial income | 75 | - | €4,505 | +€4,505 | |
| Financial charges | 65/66B | €0 | €872 | +€872 | +2907500.0% |
| Recurring financial charges | 65 | €0 | €872 | +€872 | +2907500.0% |
| Profit (loss) for the period before taxes | 9903 | €67,424 | €78,884 | +€11,461 | +17.0% |
| Income taxes | 67/77 | €13,683 | €15,379 | +€1,696 | +12.4% |
| Profit (loss) for the period | 9904 | €53,741 | €63,505 | +€9,765 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,741 | €63,505 | +€9,765 | +18.2% |
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 12 October 2026 via checked.be.