JDH DENT: 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.
JDH DENT
Largest movements
- Receivables within one year +€75,157
up €75,157 (+22.1%), from €340,698 to €415,855
of which Other amounts receivable: +€84,000
- Cash -€6,903
down €6,903 (-18.6%), from €37,093 to €30,190
mainly Receivables within one year (-€75,157) and Accrued charges and deferred income (-€8,337)
- Reserves +€75,482
up €75,482 (+229.1%), from €32,953 to €108,434
- Tax, wage and social debts +€9,485
up €9,485 (+93.1%), from €10,185 to €19,671
- Accrued charges and deferred income -€8,337
no longer reported in 2025 (was €8,337)
- Trade debts -€8,076
down €8,076 (-28.9%), from €27,987 to €19,911
- Gross operating margin +€46,494
up €46,494 (+87.7%), from €53,027 to €99,522
- Taxes +€9,485
up €9,485 (+93.1%), from €10,185 to €19,671
- Financial charges -€5,654
down €5,654 (-66.7%), from €8,477 to €2,822
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 | €380,683 | €449,605 | +€68,922 | +18.1% |
| Fixed assets | 21/28 | €1,670 | €2,920 | +€1,250 | +74.8% |
| Tangible fixed assets | 22/27 | €1,670 | €2,920 | +€1,250 | +74.8% |
| Furniture and vehicles | 24 | €1,670 | €2,920 | +€1,250 | +74.8% |
| Current assets | 29/58 | €379,013 | €446,685 | +€67,672 | +17.9% |
| Amounts receivable within one year | 40/41 | €340,698 | €415,855 | +€75,157 | +22.1% |
| Trade receivables | 40 | €20,698 | €11,855 | -€8,843 | -42.7% |
| Other amounts receivable | 41 | €320,000 | €404,000 | +€84,000 | +26.3% |
| Cash at bank and in hand | 54/58 | €37,093 | €30,190 | -€6,903 | -18.6% |
| Deferred charges and accrued income | 490/1 | €1,222 | €641 | -€582 | -47.6% |
| Total equity and liabilities | 10/49 | €380,683 | €449,605 | +€68,922 | +18.1% |
| Equity | 10/15 | €33,953 | €109,434 | +€75,482 | +222.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,953 | €108,434 | +€75,482 | +229.1% |
| Distributable reserves | 133 | €32,953 | €108,434 | +€75,482 | +229.1% |
| Amounts payable | 17/49 | €346,731 | €340,171 | -€6,560 | -1.9% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,393 | €40,171 | +€1,778 | +4.6% |
| Trade debts | 44 | €27,987 | €19,911 | -€8,076 | -28.9% |
| Suppliers | 440/4 | €27,987 | €19,911 | -€8,076 | -28.9% |
| Taxes, remuneration and social security | 45 | €10,185 | €19,671 | +€9,485 | +93.1% |
| Taxes | 450/3 | €10,185 | €19,671 | +€9,485 | +93.1% |
| Other amounts payable | 47/48 | €221 | €590 | +€369 | +166.9% |
| Accrued charges and deferred income | 492/3 | €8,337 | - | -€8,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €969 | -€86 | -8.1% |
| Other operating charges | 640/8 | €358 | €578 | +€219 | +61.2% |
| Gross operating margin | 9900 | €53,027 | €99,522 | +€46,494 | +87.7% |
| Operating profit (loss) | 9901 | €51,614 | €97,975 | +€46,360 | +89.8% |
| Financial charges | 65/66B | €8,477 | €2,822 | -€5,654 | -66.7% |
| Recurring financial charges | 65 | €8,477 | €2,822 | -€5,654 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €43,138 | €95,152 | +€52,015 | +120.6% |
| Income taxes | 67/77 | €10,185 | €19,671 | +€9,485 | +93.1% |
| Profit (loss) for the period | 9904 | €32,953 | €75,482 | +€42,529 | +129.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,953 | €75,482 | +€42,529 | +129.1% |
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 30 September 2026 via checked.be.