JDE PARTS: 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 PARTS
Largest movements
- Receivables within one year +€38,522
up €38,522 (+79.3%), from €48,554 to €87,076
of which Other amounts receivable: +€19,313
- Deferred charges and accrued income -€2,974
down €2,974 (-21.2%), from €14,015 to €11,041
- Debts after one year +€18,485
up €18,485 (+10.6%), from €175,192 to €193,676
of which Other amounts payable: +€29,340
- Short-term financial debts +€13,090
new in 2025: €13,090
- Accrued charges and deferred income +€2,848
up €2,848 (+90.6%), from €3,144 to €5,992
- Staff costs +€7,088
up €7,088 (+83.4%), from €8,495 to €15,583
- Gross operating margin -€2,416
down €2,416 (-8.6%), from €27,934 to €25,518
- Taxes -€1,302
down €1,302 (-61.6%), from €2,114 to €812
- Other operating charges -€1,180
down €1,180 (-94.4%), from €1,250 to €70
- Financial income +€891
up €891 (+593%), from €150 to €1,042
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 | €221,423 | €257,471 | +€36,048 | +16.3% |
| Fixed assets | 21/28 | €141,205 | €141,206 | +€1 | 0.0% |
| Financial fixed assets | 28 | €141,205 | €141,206 | +€1 | 0.0% |
| Current assets | 29/58 | €80,218 | €116,265 | +€36,047 | +44.9% |
| Stocks and contracts in progress | 3 | €17,542 | €18,147 | +€605 | +3.4% |
| Stocks | 30/36 | €17,542 | €18,147 | +€605 | +3.4% |
| Amounts receivable within one year | 40/41 | €48,554 | €87,076 | +€38,522 | +79.3% |
| Trade receivables | 40 | €35,791 | €55,000 | +€19,209 | +53.7% |
| Other amounts receivable | 41 | €12,763 | €32,076 | +€19,313 | +151% |
| Cash at bank and in hand | 54/58 | €107 | - | -€107 | |
| Deferred charges and accrued income | 490/1 | €14,015 | €11,041 | -€2,974 | -21.2% |
| Total equity and liabilities | 10/49 | €221,423 | €257,471 | +€36,048 | +16.3% |
| Equity | 10/15 | €24,627 | €26,491 | +€1,864 | +7.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,627 | €6,491 | +€1,864 | +40.3% |
| Amounts payable | 17/49 | €196,796 | €230,980 | +€34,184 | +17.4% |
| Amounts payable after more than one year | 17 | €175,192 | €193,676 | +€18,485 | +10.6% |
| Financial debts | 170/4 | €94,942 | €84,086 | -€10,855 | -11.4% |
| Other amounts payable | 178/9 | €80,250 | €109,590 | +€29,340 | +36.6% |
| Amounts payable within one year | 42/48 | €18,460 | €31,312 | +€12,852 | +69.6% |
| Current portion of amounts payable after more than one year | 42 | €10,369 | €10,855 | +€486 | +4.7% |
| Financial debts | 43 | - | €13,090 | +€13,090 | |
| Credit institutions | 430/8 | - | €13,090 | +€13,090 | |
| Trade debts | 44 | €133 | €71 | -€61 | -46.4% |
| Suppliers | 440/4 | €133 | €71 | -€61 | -46.4% |
| Taxes, remuneration and social security | 45 | €7,958 | €7,295 | -€663 | -8.3% |
| Taxes | 450/3 | €5,437 | €2,926 | -€2,511 | -46.2% |
| Remuneration and social security | 454/9 | €2,521 | €4,369 | +€1,848 | +73.3% |
| Accrued charges and deferred income | 492/3 | €3,144 | €5,992 | +€2,848 | +90.6% |
| Remuneration, social security and pensions | 62 | €8,495 | €15,583 | +€7,088 | +83.4% |
| Other operating charges | 640/8 | €1,250 | €70 | -€1,180 | -94.4% |
| Gross operating margin | 9900 | €27,934 | €25,518 | -€2,416 | -8.6% |
| Operating profit (loss) | 9901 | €18,189 | €9,865 | -€8,323 | -45.8% |
| Financial income | 75/76B | €150 | €1,042 | +€891 | +593% |
| Recurring financial income | 75 | €150 | €1,042 | +€891 | +593% |
| Financial charges | 65/66B | €8,076 | €8,231 | +€155 | +1.9% |
| Recurring financial charges | 65 | €8,076 | €8,231 | +€155 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €10,263 | €2,676 | -€7,587 | -73.9% |
| Income taxes | 67/77 | €2,114 | €812 | -€1,302 | -61.6% |
| Profit (loss) for the period | 9904 | €8,149 | €1,864 | -€6,286 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,149 | €1,864 | -€6,286 | -77.1% |
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 31 October 2026 via checked.be.