JDE DYNAMIC: 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.
JDE DYNAMIC
Largest movements
- Stocks and contracts +€115,059
new in 2025: €115,059
- Receivables within one year +€29,035
new in 2025: €29,035
- Tangible fixed assets +€22,054
new in 2025: €22,054
- Deferred charges and accrued income +€4,892
new in 2025: €4,892
- Trade debts +€41,096
new in 2025: €41,096
- Debts after one year +€35,361
new in 2025: €35,361
- Other debts +€31,634
up €31,634 (+864.8%), from €3,658 to €35,292
- Advances received +€29,743
new in 2025: €29,743
- Short-term financial debts +€21,245
new in 2025: €21,245
- Staff costs +€36,391
new in 2025: €36,391
- Gross operating margin +€23,754
up €23,754, from -€738 to €23,016
- Financial charges +€2,985
up €2,985 (+3409.0%), from €88 to €3,073
- Depreciation +€2,796
new in 2025: €2,796
- Other operating charges +€509
up €509 (+132.4%), from €384 to €893
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,719 | €171,826 | +€170,107 | +9896.0% |
| Fixed assets | 21/28 | - | €22,054 | +€22,054 | |
| Tangible fixed assets | 22/27 | - | €22,054 | +€22,054 | |
| Furniture and vehicles | 24 | - | €22,054 | +€22,054 | |
| Current assets | 29/58 | €1,719 | €149,772 | +€148,053 | +8613.0% |
| Stocks and contracts in progress | 3 | - | €115,059 | +€115,059 | |
| Stocks | 30/36 | - | €115,059 | +€115,059 | |
| Amounts receivable within one year | 40/41 | - | €29,035 | +€29,035 | |
| Trade receivables | 40 | - | €29,035 | +€29,035 | |
| Cash at bank and in hand | 54/58 | €1,719 | €786 | -€933 | -54.3% |
| Deferred charges and accrued income | 490/1 | - | €4,892 | +€4,892 | |
| Total equity and liabilities | 10/49 | €1,719 | €171,826 | +€170,107 | +9896.0% |
| Equity | 10/15 | -€1,939 | -€21,796 | -€19,857 | -1024.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,639 | -€28,496 | -€19,857 | -229.9% |
| Amounts payable | 17/49 | €3,658 | €193,622 | +€189,964 | +5193.1% |
| Amounts payable after more than one year | 17 | - | €35,361 | +€35,361 | |
| Financial debts | 170/4 | - | €35,361 | +€35,361 | |
| Amounts payable within one year | 42/48 | €3,658 | €157,831 | +€154,173 | +4214.7% |
| Current portion of amounts payable after more than one year | 42 | - | €9,366 | +€9,366 | |
| Financial debts | 43 | - | €21,245 | +€21,245 | |
| Credit institutions | 430/8 | - | €21,245 | +€21,245 | |
| Trade debts | 44 | - | €41,096 | +€41,096 | |
| Suppliers | 440/4 | - | €41,096 | +€41,096 | |
| Advances received on contracts in progress | 46 | - | €29,743 | +€29,743 | |
| Taxes, remuneration and social security | 45 | - | €21,089 | +€21,089 | |
| Taxes | 450/3 | - | €16,004 | +€16,004 | |
| Remuneration and social security | 454/9 | - | €5,085 | +€5,085 | |
| Other amounts payable | 47/48 | €3,658 | €35,292 | +€31,634 | +864.8% |
| Accrued charges and deferred income | 492/3 | - | €430 | +€430 | |
| Remuneration, social security and pensions | 62 | - | €36,391 | +€36,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,796 | +€2,796 | |
| Other operating charges | 640/8 | €384 | €893 | +€509 | +132.4% |
| Gross operating margin | 9900 | -€738 | €23,016 | +€23,754 | |
| Operating profit (loss) | 9901 | -€1,123 | -€17,065 | -€15,942 | -1420.2% |
| Financial income | 75/76B | - | €280 | +€280 | |
| Recurring financial income | 75 | - | €280 | +€280 | |
| Financial charges | 65/66B | €88 | €3,073 | +€2,985 | +3409.0% |
| Recurring financial charges | 65 | €88 | €3,073 | +€2,985 | +3409.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,210 | -€19,857 | -€18,647 | -1541.0% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€1,211 | -€19,857 | -€18,646 | -1539.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,211 | -€19,857 | -€18,646 | -1539.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 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.