JDIA: 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.
JDIA
Largest movements
- Tangible fixed assets +€116,242
up €116,242 (+199.9%), from €58,153 to €174,395
of which Other tangible fixed assets: +€135,153
- Stocks and contracts +€22,582
up €22,582 (+55.9%), from €40,401 to €62,983
- Cash -€20,760
down €20,760 (-36.3%), from €57,120 to €36,361
mainly Investment in fixed assets (net) (-€141,467) and Stocks and contracts (-€22,582)
- Receivables within one year +€7,317
up €7,317 (+18.6%), from €39,349 to €46,666
of which Trade receivables: +€11,739
- Financial fixed assets -€3,600
down €3,600 (-100.0%), from €3,600 to €0
- Trade debts +€65,808
up €65,808 (+160.7%), from €40,963 to €106,771
- Debts after one year +€31,405
up €31,405 (+42.1%), from €74,541 to €105,945
of which Financial debts: +€43,145
- Accrued charges and deferred income +€13,200
up €13,200, from €0 to €13,200
- Current portion of long-term debt +€7,190
up €7,190 (+31.8%), from €22,638 to €29,828
- Tax, wage and social debts +€5,611
up €5,611 (+18.2%), from €30,865 to €36,476
of which Taxes: +€4,482
- Staff costs +€30,512
up €30,512 (+106.8%), from €28,579 to €59,091
- Gross operating margin +€25,041
up €25,041 (+32.0%), from €78,223 to €103,264
- Depreciation +€4,521
up €4,521 (+18.6%), from €24,304 to €28,825
- Taxes -€1,846
down €1,846 (-18.7%), from €9,890 to €8,044
- Financial charges +€1,272
up €1,272 (+66.2%), from €1,921 to €3,194
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 | €201,498 | €326,740 | +€125,242 | +62.2% |
| Fixed assets | 21/28 | €61,753 | €174,395 | +€112,642 | +182.4% |
| Tangible fixed assets | 22/27 | €58,153 | €174,395 | +€116,242 | +199.9% |
| Plant, machinery and equipment | 23 | €1,081 | €3,463 | +€2,383 | +220.5% |
| Furniture and vehicles | 24 | €39,964 | €18,670 | -€21,294 | -53.3% |
| Other tangible fixed assets | 26 | €17,108 | €152,262 | +€135,153 | +790.0% |
| Financial fixed assets | 28 | €3,600 | €0 | -€3,600 | -100.0% |
| Current assets | 29/58 | €139,745 | €152,345 | +€12,600 | +9.0% |
| Stocks and contracts in progress | 3 | €40,401 | €62,983 | +€22,582 | +55.9% |
| Stocks | 30/36 | €40,401 | €62,983 | +€22,582 | +55.9% |
| Amounts receivable within one year | 40/41 | €39,349 | €46,666 | +€7,317 | +18.6% |
| Trade receivables | 40 | €34,927 | €46,666 | +€11,739 | +33.6% |
| Other amounts receivable | 41 | €4,422 | €0 | -€4,422 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,120 | €36,361 | -€20,760 | -36.3% |
| Deferred charges and accrued income | 490/1 | €2,874 | €6,335 | +€3,462 | +120.5% |
| Total equity and liabilities | 10/49 | €201,498 | €326,740 | +€125,242 | +62.2% |
| Equity | 10/15 | €30,521 | €34,285 | +€3,764 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,921 | €15,685 | +€3,764 | +31.6% |
| Distributable reserves | 133 | €11,921 | €15,685 | +€3,764 | +31.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €170,977 | €292,455 | +€121,478 | +71.0% |
| Amounts payable after more than one year | 17 | €74,541 | €105,945 | +€31,405 | +42.1% |
| Financial debts | 170/4 | €27,541 | €70,685 | +€43,145 | +156.7% |
| Other amounts payable | 178/9 | €47,000 | €35,260 | -€11,740 | -25.0% |
| Amounts payable within one year | 42/48 | €96,436 | €173,309 | +€76,873 | +79.7% |
| Current portion of amounts payable after more than one year | 42 | €22,638 | €29,828 | +€7,190 | +31.8% |
| Trade debts | 44 | €40,963 | €106,771 | +€65,808 | +160.7% |
| Suppliers | 440/4 | €40,963 | €106,771 | +€65,808 | +160.7% |
| Taxes, remuneration and social security | 45 | €30,865 | €36,476 | +€5,611 | +18.2% |
| Taxes | 450/3 | €18,571 | €23,054 | +€4,482 | +24.1% |
| Remuneration and social security | 454/9 | €12,294 | €13,423 | +€1,129 | +9.2% |
| Other amounts payable | 47/48 | €1,970 | €234 | -€1,736 | -88.1% |
| Accrued charges and deferred income | 492/3 | €0 | €13,200 | +€13,200 | |
| Remuneration, social security and pensions | 62 | €28,579 | €59,091 | +€30,512 | +106.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,304 | €28,825 | +€4,521 | +18.6% |
| Other operating charges | 640/8 | €1,755 | €2,744 | +€989 | +56.4% |
| Gross operating margin | 9900 | €78,223 | €103,264 | +€25,041 | +32.0% |
| Operating profit (loss) | 9901 | €23,586 | €12,604 | -€10,982 | -46.6% |
| Financial income | 75/76B | €1,147 | €2,398 | +€1,251 | +109.1% |
| Recurring financial income | 75 | €1,147 | €2,398 | +€1,251 | +109.1% |
| Financial charges | 65/66B | €1,921 | €3,194 | +€1,272 | +66.2% |
| Recurring financial charges | 65 | €1,921 | €3,194 | +€1,272 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | €22,812 | €11,808 | -€11,003 | -48.2% |
| Income taxes | 67/77 | €9,890 | €8,044 | -€1,846 | -18.7% |
| Profit (loss) for the period | 9904 | €12,921 | €3,764 | -€9,157 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,921 | €3,764 | -€9,157 | -70.9% |
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 9 October 2026 via checked.be.