JDH PRODUCTIONS: 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 PRODUCTIONS
Largest movements
- Tangible fixed assets -€3,497
down €3,497 (-17.2%), from €20,338 to €16,842
of which Leasing and similar rights: -€3,631
- Cash +€3,359
up €3,359 (+25.8%), from €13,004 to €16,363
mainly Depreciation (+€5,201) and Net result for the year (+€2,246)
- Receivables within one year -€1,972
down €1,972 (-16.5%), from €11,959 to €9,987
of which Other amounts receivable: -€1,501
- Debts after one year -€3,365
down €3,365 (-24.5%), from €13,725 to €10,360
- Reserves +€2,240
up €2,240 (+14.7%), from €15,270 to €17,510
- Tax, wage and social debts -€1,085
down €1,085 (-10.0%), from €10,896 to €9,812
of which Taxes: -€2,951
- Depreciation +€2,947
up €2,947 (+131%), from €2,254 to €5,201
- Taxes -€1,635
down €1,635 (-55.8%), from €2,927 to €1,293
- Financial charges +€590
up €590 (+79.7%), from €741 to €1,331
- Gross operating margin -€502
down €502 (-4.5%), from €11,146 to €10,644
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 | €46,686 | €44,616 | -€2,070 | -4.4% |
| Fixed assets | 21/28 | €20,338 | €16,842 | -€3,497 | -17.2% |
| Tangible fixed assets | 22/27 | €20,338 | €16,842 | -€3,497 | -17.2% |
| Plant, machinery and equipment | 23 | €2,935 | €3,070 | +€135 | +4.6% |
| Leasing and similar rights | 25 | €17,403 | €13,772 | -€3,631 | -20.9% |
| Current assets | 29/58 | €26,347 | €27,774 | +€1,426 | +5.4% |
| Amounts receivable within one year | 40/41 | €11,959 | €9,987 | -€1,972 | -16.5% |
| Trade receivables | 40 | €10,365 | €9,894 | -€472 | -4.5% |
| Other amounts receivable | 41 | €1,594 | €93 | -€1,501 | -94.2% |
| Cash at bank and in hand | 54/58 | €13,004 | €16,363 | +€3,359 | +25.8% |
| Deferred charges and accrued income | 490/1 | €1,385 | €1,424 | +€40 | +2.9% |
| Total equity and liabilities | 10/49 | €46,686 | €44,616 | -€2,070 | -4.4% |
| Equity | 10/15 | €18,282 | €20,528 | +€2,246 | +12.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,270 | €17,510 | +€2,240 | +14.7% |
| Distributable reserves | 133 | €15,270 | €17,510 | +€2,240 | +14.7% |
| Profit (loss) carried forward | 14 | €12 | €18 | +€6 | +47.0% |
| Amounts payable | 17/49 | €28,404 | €24,088 | -€4,316 | -15.2% |
| Amounts payable after more than one year | 17 | €13,725 | €10,360 | -€3,365 | -24.5% |
| Financial debts | 170/4 | €13,725 | €10,360 | -€3,365 | -24.5% |
| Amounts payable within one year | 42/48 | €14,679 | €13,728 | -€952 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €3,169 | €3,365 | +€195 | +6.2% |
| Trade debts | 44 | €243 | €181 | -€62 | -25.5% |
| Suppliers | 440/4 | €243 | €181 | -€62 | -25.5% |
| Advances received on contracts in progress | 46 | €370 | €370 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,896 | €9,812 | -€1,085 | -10.0% |
| Taxes | 450/3 | €10,896 | €7,945 | -€2,951 | -27.1% |
| Remuneration and social security | 454/9 | €0 | €1,867 | +€1,867 | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,254 | €5,201 | +€2,947 | +131% |
| Other operating charges | 640/8 | €542 | €619 | +€77 | +14.2% |
| Gross operating margin | 9900 | €11,146 | €10,644 | -€502 | -4.5% |
| Operating profit (loss) | 9901 | €8,350 | €4,824 | -€3,527 | -42.2% |
| Financial income | 75/76B | €48 | €46 | -€3 | -5.4% |
| Recurring financial income | 75 | €48 | €46 | -€3 | -5.4% |
| Financial charges | 65/66B | €741 | €1,331 | +€590 | +79.7% |
| Recurring financial charges | 65 | €741 | €1,331 | +€590 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €7,658 | €3,539 | -€4,119 | -53.8% |
| Income taxes | 67/77 | €2,927 | €1,293 | -€1,635 | -55.8% |
| Profit (loss) for the period | 9904 | €4,731 | €2,246 | -€2,485 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,731 | €2,246 | -€2,485 | -52.5% |
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 20 October 2026 via checked.be.