JDI: what changed
JDI
Largest movements
- Cash +€36,124
up €36,124 (+47.1%), from €76,664 to €112,788
mainly Net result for the year (+€34,628) and Depreciation (+€14,057)
- Tangible fixed assets -€14,057
down €14,057 (-21.3%), from €65,927 to €51,871
of which Furniture and vehicles: -€13,808
- Deferred charges and accrued income -€2,352
down €2,352 (-33.8%), from €6,961 to €4,609
- Receivables within one year +€2,314
up €2,314 (+42.8%), from €5,400 to €7,714
- Reserves +€35,000
up €35,000 (+81.4%), from €43,000 to €78,000
- Debts after one year -€14,235
down €14,235 (-27.3%), from €52,194 to €37,959
- Tax, wage and social debts +€7,643
up €7,643 (+32.0%), from €23,920 to €31,563
- Trade debts -€6,479
down €6,479 (-86.3%), from €7,505 to €1,026
- Gross operating margin +€11,937
up €11,937 (+24.2%), from €49,293 to €61,231
- Depreciation +€8,459
up €8,459 (+151%), from €5,597 to €14,057
- Other operating charges -€2,307
down €2,307 (-80.4%), from €2,868 to €561
- Taxes +€1,326
up €1,326 (+15.9%), from €8,364 to €9,690
- Financial charges +€843
up €843 (+58.0%), from €1,452 to €2,295
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,952 | €176,981 | +€22,029 | +14.2% |
| Fixed assets | 21/28 | €65,927 | €51,871 | -€14,057 | -21.3% |
| Tangible fixed assets | 22/27 | €65,927 | €51,871 | -€14,057 | -21.3% |
| Furniture and vehicles | 24 | €63,495 | €49,686 | -€13,808 | -21.7% |
| Other tangible fixed assets | 26 | €2,433 | €2,184 | -€248 | -10.2% |
| Current assets | 29/58 | €89,025 | €125,111 | +€36,086 | +40.5% |
| Amounts receivable within one year | 40/41 | €5,400 | €7,714 | +€2,314 | +42.8% |
| Trade receivables | 40 | €5,400 | €7,714 | +€2,314 | +42.8% |
| Cash at bank and in hand | 54/58 | €76,664 | €112,788 | +€36,124 | +47.1% |
| Deferred charges and accrued income | 490/1 | €6,961 | €4,609 | -€2,352 | -33.8% |
| Total equity and liabilities | 10/49 | €154,952 | €176,981 | +€22,029 | +14.2% |
| Equity | 10/15 | €53,628 | €88,256 | +€34,628 | +64.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,000 | €78,000 | +€35,000 | +81.4% |
| Distributable reserves | 133 | €43,000 | €78,000 | +€35,000 | +81.4% |
| Profit (loss) carried forward | 14 | €628 | €256 | -€372 | -59.2% |
| Amounts payable | 17/49 | €101,324 | €88,725 | -€12,599 | -12.4% |
| Amounts payable after more than one year | 17 | €52,194 | €37,959 | -€14,235 | -27.3% |
| Financial debts | 170/4 | €52,194 | €37,959 | -€14,235 | -27.3% |
| Amounts payable within one year | 42/48 | €48,519 | €50,534 | +€2,015 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €14,235 | €14,235 | = | 0.0% |
| Trade debts | 44 | €7,505 | €1,026 | -€6,479 | -86.3% |
| Suppliers | 440/4 | €7,505 | €1,026 | -€6,479 | -86.3% |
| Taxes, remuneration and social security | 45 | €23,920 | €31,563 | +€7,643 | +32.0% |
| Taxes | 450/3 | €23,920 | €31,563 | +€7,643 | +32.0% |
| Other amounts payable | 47/48 | €2,859 | €3,710 | +€851 | +29.8% |
| Accrued charges and deferred income | 492/3 | €612 | €233 | -€379 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,597 | €14,057 | +€8,459 | +151% |
| Other operating charges | 640/8 | €2,868 | €561 | -€2,307 | -80.4% |
| Non-recurring operating charges | 66A | €869 | - | -€869 | |
| Gross operating margin | 9900 | €49,293 | €61,231 | +€11,937 | +24.2% |
| Operating profit (loss) | 9901 | €39,959 | €46,613 | +€6,654 | +16.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,452 | €2,295 | +€843 | +58.0% |
| Recurring financial charges | 65 | €1,452 | €2,295 | +€843 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €38,507 | €44,318 | +€5,812 | +15.1% |
| Income taxes | 67/77 | €8,364 | €9,690 | +€1,326 | +15.9% |
| Profit (loss) for the period | 9904 | €30,143 | €34,628 | +€4,485 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,143 | €34,628 | +€4,485 | +14.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.