JDI: 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.
JDI
Largest movements
- Receivables after one year -€74,200
down €74,200 (-75.1%), from €98,800 to €24,600
- Current investments +€19,017
up €19,017 (+379%), from €5,020 to €24,038
- Tangible fixed assets -€7,339
down €7,339 (-26.3%), from €27,913 to €20,574
of which Other tangible fixed assets: -€7,113
- Receivables within one year +€7,082
up €7,082 (+48.1%), from €14,717 to €21,799
of which Trade receivables: +€6,958
- Cash +€4,766
up €4,766 (+140%), from €3,405 to €8,171
mainly Receivables after one year (+€74,200) and Net result for the year (+€55,523)
- Profit (loss) carried forward -€74,477
down €74,477 (-54.0%), from €137,826 to €63,349
- Tax, wage and social debts +€24,247
up €24,247 (+579%), from €4,186 to €28,432
- Gross operating margin +€20,526
up €20,526 (+35.4%), from €57,915 to €78,441
- Taxes +€4,697
up €4,697 (+44.4%), from €10,580 to €15,277
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 | €150,590 | €100,364 | -€50,226 | -33.4% |
| Fixed assets | 21/28 | €27,913 | €20,574 | -€7,339 | -26.3% |
| Tangible fixed assets | 22/27 | €27,913 | €20,574 | -€7,339 | -26.3% |
| Plant, machinery and equipment | 23 | €226 | €0 | -€226 | -100% |
| Other tangible fixed assets | 26 | €27,687 | €20,574 | -€7,113 | -25.7% |
| Current assets | 29/58 | €122,677 | €79,790 | -€42,887 | -35.0% |
| Amounts receivable after more than one year | 29 | €98,800 | €24,600 | -€74,200 | -75.1% |
| Other amounts receivable | 291 | €98,800 | €24,600 | -€74,200 | -75.1% |
| Amounts receivable within one year | 40/41 | €14,717 | €21,799 | +€7,082 | +48.1% |
| Trade receivables | 40 | €13,613 | €20,570 | +€6,958 | +51.1% |
| Other amounts receivable | 41 | €1,104 | €1,229 | +€124 | +11.3% |
| Current investments | 50/53 | €5,020 | €24,038 | +€19,017 | +379% |
| Cash at bank and in hand | 54/58 | €3,405 | €8,171 | +€4,766 | +140% |
| Deferred charges and accrued income | 490/1 | €735 | €1,183 | +€448 | +61.0% |
| Total equity and liabilities | 10/49 | €150,590 | €100,364 | -€50,226 | -33.4% |
| Equity | 10/15 | €140,826 | €66,349 | -€74,477 | -52.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,826 | €63,349 | -€74,477 | -54.0% |
| Amounts payable | 17/49 | €9,764 | €34,015 | +€24,251 | +248% |
| Amounts payable within one year | 42/48 | €9,764 | €34,015 | +€24,251 | +248% |
| Trade debts | 44 | €2,616 | €2,780 | +€163 | +6.2% |
| Suppliers | 440/4 | €2,616 | €2,780 | +€163 | +6.2% |
| Taxes, remuneration and social security | 45 | €4,186 | €28,432 | +€24,247 | +579% |
| Taxes | 450/3 | €4,186 | €28,432 | +€24,247 | +579% |
| Other amounts payable | 47/48 | €2,962 | €2,803 | -€159 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,291 | €7,339 | +€48 | +0.7% |
| Other operating charges | 640/8 | €1,442 | €1,309 | -€133 | -9.2% |
| Gross operating margin | 9900 | €57,915 | €78,441 | +€20,526 | +35.4% |
| Operating profit (loss) | 9901 | €49,182 | €69,793 | +€20,611 | +41.9% |
| Financial income | 75/76B | €700 | €1,168 | +€468 | +66.9% |
| Recurring financial income | 75 | €700 | €1,168 | +€468 | +66.9% |
| Financial charges | 65/66B | €156 | €161 | +€5 | +3.3% |
| Recurring financial charges | 65 | €156 | €161 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €49,726 | €70,800 | +€21,074 | +42.4% |
| Income taxes | 67/77 | €10,580 | €15,277 | +€4,697 | +44.4% |
| Profit (loss) for the period | 9904 | €39,146 | €55,523 | +€16,377 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,146 | €55,523 | +€16,377 | +41.8% |
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 17 October 2026 via checked.be.