JDChâssis: 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.
JDChâssis
Largest movements
- Receivables within one year +€30,046
up €30,046 (+151.5%), from €19,828 to €49,874
of which Trade receivables: +€22,241
- Cash -€9,046
down €9,046 (-7.5%), from €120,031 to €110,985
mainly Accrued charges and deferred income (-€74,356) and Receivables within one year (-€30,046)
- Intangible fixed assets +€5,792
new in 2025: €5,792
- Deferred charges and accrued income +€1,934
up €1,934 (+91.9%), from €2,103 to €4,037
- Reserves +€79,271
up €79,271 (+218.1%), from €36,342 to €115,613
- Accrued charges and deferred income -€74,356
no longer reported in 2025 (was €74,356)
- Trade debts +€13,140
up €13,140 (+94.6%), from €13,883 to €27,023
- Tax, wage and social debts +€10,894
up €10,894 (+901.9%), from €1,208 to €12,102
- Gross operating margin +€32,576
up €32,576 (+44.5%), from €73,283 to €105,859
- Other operating charges -€20,508
down €20,508 (-92.4%), from €22,193 to €1,684
- Taxes +€13,646
up €13,646 (+71.2%), from €19,164 to €32,811
- Financial income +€2,817
up €2,817 (+34.9%), from €8,062 to €10,880
- Financial charges +€1,191
up €1,191 (+621.8%), from €192 to €1,382
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 | €144,881 | €173,658 | +€28,777 | +19.9% |
| Fixed assets | 21/28 | €2,919 | €8,762 | +€5,843 | +200.2% |
| Intangible fixed assets | 21 | - | €5,792 | +€5,792 | |
| Tangible fixed assets | 22/27 | €2,919 | €2,970 | +€51 | +1.8% |
| Furniture and vehicles | 24 | €2,919 | €2,970 | +€51 | +1.8% |
| Current assets | 29/58 | €141,962 | €164,896 | +€22,934 | +16.2% |
| Amounts receivable within one year | 40/41 | €19,828 | €49,874 | +€30,046 | +151.5% |
| Trade receivables | 40 | €5,153 | €27,393 | +€22,241 | +431.7% |
| Other amounts receivable | 41 | €14,676 | €22,481 | +€7,805 | +53.2% |
| Cash at bank and in hand | 54/58 | €120,031 | €110,985 | -€9,046 | -7.5% |
| Deferred charges and accrued income | 490/1 | €2,103 | €4,037 | +€1,934 | +91.9% |
| Total equity and liabilities | 10/49 | €144,881 | €173,658 | +€28,777 | +19.9% |
| Equity | 10/15 | €54,942 | €134,213 | +€79,271 | +144.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,342 | €115,613 | +€79,271 | +218.1% |
| Distributable reserves | 133 | €36,342 | €115,613 | +€79,271 | +218.1% |
| Amounts payable | 17/49 | €89,939 | €39,445 | -€50,493 | -56.1% |
| Amounts payable within one year | 42/48 | €15,583 | €39,445 | +€23,863 | +153.1% |
| Trade debts | 44 | €13,883 | €27,023 | +€13,140 | +94.6% |
| Suppliers | 440/4 | €13,883 | €27,023 | +€13,140 | +94.6% |
| Taxes, remuneration and social security | 45 | €1,208 | €12,102 | +€10,894 | +901.9% |
| Taxes | 450/3 | €1,208 | €12,102 | +€10,894 | +901.9% |
| Other amounts payable | 47/48 | €491 | €320 | -€171 | -34.8% |
| Accrued charges and deferred income | 492/3 | €74,356 | - | -€74,356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €1,591 | +€912 | +134.4% |
| Other operating charges | 640/8 | €22,193 | €1,684 | -€20,508 | -92.4% |
| Gross operating margin | 9900 | €73,283 | €105,859 | +€32,576 | +44.5% |
| Operating profit (loss) | 9901 | €50,412 | €102,584 | +€52,172 | +103.5% |
| Financial income | 75/76B | €8,062 | €10,880 | +€2,817 | +34.9% |
| Recurring financial income | 75 | €8,062 | €10,880 | +€2,817 | +34.9% |
| Financial charges | 65/66B | €192 | €1,382 | +€1,191 | +621.8% |
| Recurring financial charges | 65 | €192 | €1,382 | +€1,191 | +621.8% |
| Profit (loss) for the period before taxes | 9903 | €58,282 | €112,081 | +€53,799 | +92.3% |
| Income taxes | 67/77 | €19,164 | €32,811 | +€13,646 | +71.2% |
| Profit (loss) for the period | 9904 | €39,118 | €79,271 | +€40,153 | +102.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,118 | €79,271 | +€40,153 | +102.6% |
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 7 October 2026 via checked.be.