JDEP: 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.
JDEP
Largest movements
- Receivables within one year +€8,319
up €8,319 (+1,127%), from €738 to €9,057
of which Other amounts receivable: +€9,057
- Debts after one year -€79,265
down €79,265 (-27.1%), from €292,982 to €213,717
- Reserves +€45,661
up €45,661 (+27.5%), from €165,902 to €211,562
- Tax, wage and social debts +€21,038
up €21,038 (+157%), from €13,425 to €34,463
of which Taxes: +€21,020
- Other debts +€16,812
up €16,812 (+10.1%), from €167,177 to €183,989
- Gross operating margin +€54,981
up €54,981 (+199%), from €27,584 to €82,565
- Taxes +€10,000
up €10,000 (+378%), from €2,642 to €12,642
- Financial charges -€1,830
down €1,830 (-12.0%), from €15,224 to €13,394
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 | €767,530 | €775,202 | +€7,672 | +1.0% |
| Fixed assets | 21/28 | €761,319 | €761,154 | -€165 | 0.0% |
| Tangible fixed assets | 22/27 | €1,319 | €1,154 | -€165 | -12.5% |
| Furniture and vehicles | 24 | €1,319 | €1,154 | -€165 | -12.5% |
| Financial fixed assets | 28 | €760,000 | €760,000 | = | 0.0% |
| Current assets | 29/58 | €6,211 | €14,048 | +€7,837 | +126% |
| Amounts receivable within one year | 40/41 | €738 | €9,057 | +€8,319 | +1,127% |
| Trade receivables | 40 | €738 | €0 | -€738 | -100% |
| Other amounts receivable | 41 | €0 | €9,057 | +€9,057 | |
| Cash at bank and in hand | 54/58 | €5,473 | €2,891 | -€2,582 | -47.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,100 | +€2,100 | |
| Total equity and liabilities | 10/49 | €767,530 | €775,202 | +€7,672 | +1.0% |
| Equity | 10/15 | €215,902 | €261,562 | +€45,661 | +21.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €165,902 | €211,562 | +€45,661 | +27.5% |
| Distributable reserves | 133 | €165,902 | €211,562 | +€45,661 | +27.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €551,628 | €513,640 | -€37,988 | -6.9% |
| Amounts payable after more than one year | 17 | €292,982 | €213,717 | -€79,265 | -27.1% |
| Financial debts | 170/4 | €292,982 | €213,717 | -€79,265 | -27.1% |
| Amounts payable within one year | 42/48 | €258,646 | €299,923 | +€41,277 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €77,400 | €79,265 | +€1,864 | +2.4% |
| Trade debts | 44 | €644 | €2,206 | +€1,562 | +242% |
| Suppliers | 440/4 | €644 | €2,206 | +€1,562 | +242% |
| Taxes, remuneration and social security | 45 | €13,425 | €34,463 | +€21,038 | +157% |
| Taxes | 450/3 | €11,164 | €32,184 | +€21,020 | +188% |
| Remuneration and social security | 454/9 | €2,261 | €2,279 | +€18 | +0.8% |
| Other amounts payable | 47/48 | €167,177 | €183,989 | +€16,812 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €165 | = | 0.0% |
| Other operating charges | 640/8 | €915 | €704 | -€211 | -23.1% |
| Gross operating margin | 9900 | €27,584 | €82,565 | +€54,981 | +199% |
| Operating profit (loss) | 9901 | €26,504 | €81,697 | +€55,193 | +208% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €15,224 | €13,394 | -€1,830 | -12.0% |
| Recurring financial charges | 65 | €15,224 | €13,394 | -€1,830 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €11,280 | €68,303 | +€57,022 | +506% |
| Income taxes | 67/77 | €2,642 | €12,642 | +€10,000 | +378% |
| Profit (loss) for the period | 9904 | €8,638 | €55,661 | +€47,022 | +544% |
| Profit (loss) for the period to be appropriated | 9905 | €8,638 | €55,661 | +€47,022 | +544% |
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 15 October 2026 via checked.be.