JDH-IT: 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.
JDH-IT
Largest movements
- Cash +€63,038
up €63,038 (+357.2%), from €17,649 to €80,687
mainly Net result for the year (+€66,689) and Tax, wage and social debts (+€31,644)
- Receivables within one year +€26,789
new in 2025: €26,789
- Deferred charges and accrued income +€2,422
new in 2025: €2,422
- Reserves +€66,689
up €66,689 (+1423.0%), from €4,687 to €71,376
- Tax, wage and social debts +€31,644
up €31,644 (+1415.3%), from €2,236 to €33,880
of which Taxes: +€27,598
- Other debts -€7,282
down €7,282 (-57.3%), from €12,720 to €5,437
- Trade debts +€2,020
new in 2025: €2,020
- Gross operating margin +€78,303
up €78,303 (+1053.7%), from €7,431 to €85,734
- Taxes +€15,588
up €15,588 (+697.2%), from €2,236 to €17,824
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 | €22,649 | €115,713 | +€93,064 | +410.9% |
| Fixed assets | 21/28 | €5,000 | €5,815 | +€815 | +16.3% |
| Tangible fixed assets | 22/27 | - | €815 | +€815 | |
| Furniture and vehicles | 24 | - | €815 | +€815 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €17,649 | €109,899 | +€92,249 | +522.7% |
| Amounts receivable within one year | 40/41 | - | €26,789 | +€26,789 | |
| Trade receivables | 40 | - | €26,789 | +€26,789 | |
| Cash at bank and in hand | 54/58 | €17,649 | €80,687 | +€63,038 | +357.2% |
| Deferred charges and accrued income | 490/1 | - | €2,422 | +€2,422 | |
| Total equity and liabilities | 10/49 | €22,649 | €115,713 | +€93,064 | +410.9% |
| Equity | 10/15 | €7,687 | €74,376 | +€66,689 | +867.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,687 | €71,376 | +€66,689 | +1423.0% |
| Distributable reserves | 133 | €4,687 | €71,376 | +€66,689 | +1423.0% |
| Amounts payable | 17/49 | €14,963 | €41,337 | +€26,375 | +176.3% |
| Amounts payable within one year | 42/48 | €14,956 | €41,337 | +€26,382 | +176.4% |
| Trade debts | 44 | - | €2,020 | +€2,020 | |
| Suppliers | 440/4 | - | €2,020 | +€2,020 | |
| Taxes, remuneration and social security | 45 | €2,236 | €33,880 | +€31,644 | +1415.3% |
| Taxes | 450/3 | €2,236 | €29,833 | +€27,598 | +1234.4% |
| Remuneration and social security | 454/9 | - | €4,046 | +€4,046 | |
| Other amounts payable | 47/48 | €12,720 | €5,437 | -€7,282 | -57.3% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €386 | +€386 | |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €7,431 | €85,734 | +€78,303 | +1053.7% |
| Operating profit (loss) | 9901 | €7,044 | €84,883 | +€77,839 | +1105.1% |
| Financial charges | 65/66B | €121 | €370 | +€248 | +204.7% |
| Recurring financial charges | 65 | €121 | €370 | +€248 | +204.7% |
| Profit (loss) for the period before taxes | 9903 | €6,922 | €84,513 | +€77,591 | +1120.9% |
| Income taxes | 67/77 | €2,236 | €17,824 | +€15,588 | +697.2% |
| Profit (loss) for the period | 9904 | €4,687 | €66,689 | +€62,003 | +1323.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,687 | €66,689 | +€62,003 | +1323.0% |
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 11 October 2026 via checked.be.