JDIC: 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.
JDIC
Largest movements
- Deferred charges and accrued income -€458,016
down €458,016 (-95.0%), from €482,362 to €24,346
- Financial fixed assets +€281,909
up €281,909 (+3.6%), from €7.9m to €8.1m
- Cash +€201,359
up €201,359 (+58.3%), from €345,292 to €546,650
mainly Net result for the year (+€503,179) and Deferred charges and accrued income (+€458,016)
- Profit (loss) carried forward +€503,179
new in 2025: €503,179
- Other debts -€297,460
down €297,460 (-5.0%), from €5.9m to €5.6m
- Financial income +€350,037
up €350,037 (+558%), from €62,781 to €412,818
- Financial charges -€47,611
down €47,611 (-57.2%), from €83,257 to €35,646
- Taxes -€30,070
down €30,070 (-89.3%), from €33,681 to €3,611
- Gross operating margin +€15,156
up €15,156 (+6.9%), from €218,453 to €233,609
- Other operating charges +€10,348
up €10,348 (+36.7%), from €28,197 to €38,545
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 | €14,591,790 | €14,779,362 | +€187,572 | +1.3% |
| Fixed assets | 21/28 | €12,571,623 | €12,846,796 | +€275,173 | +2.2% |
| Tangible fixed assets | 22/27 | €4,711,440 | €4,704,704 | -€6,736 | -0.1% |
| Land and buildings | 22 | €4,060,767 | €4,100,013 | +€39,247 | +1.0% |
| Plant, machinery and equipment | 23 | €75,706 | €81,447 | +€5,741 | +7.6% |
| Furniture and vehicles | 24 | €527,244 | €474,731 | -€52,514 | -10.0% |
| Other tangible fixed assets | 26 | €47,723 | €48,513 | +€790 | +1.7% |
| Financial fixed assets | 28 | €7,860,183 | €8,142,092 | +€281,909 | +3.6% |
| Current assets | 29/58 | €2,020,167 | €1,932,566 | -€87,600 | -4.3% |
| Amounts receivable within one year | 40/41 | €38,211 | €65,327 | +€27,116 | +71.0% |
| Trade receivables | 40 | €27,426 | €57,750 | +€30,324 | +111% |
| Other amounts receivable | 41 | €10,785 | €7,578 | -€3,207 | -29.7% |
| Current investments | 50/53 | €1,154,302 | €1,296,243 | +€141,941 | +12.3% |
| Cash at bank and in hand | 54/58 | €345,292 | €546,650 | +€201,359 | +58.3% |
| Deferred charges and accrued income | 490/1 | €482,362 | €24,346 | -€458,016 | -95.0% |
| Total equity and liabilities | 10/49 | €14,591,790 | €14,779,362 | +€187,572 | +1.3% |
| Equity | 10/15 | €8,449,615 | €8,952,794 | +€503,179 | +6.0% |
| Contributions | 10/11 | €7,968,600 | €7,968,600 | = | 0.0% |
| Reserves | 13 | €481,015 | €481,015 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,009 | €4,009 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,009 | €4,009 | = | 0.0% |
| Distributable reserves | 133 | €477,006 | €477,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €503,179 | +€503,179 | |
| Amounts payable | 17/49 | €6,142,175 | €5,826,569 | -€315,606 | -5.1% |
| Amounts payable within one year | 42/48 | €5,937,933 | €5,663,369 | -€274,564 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €210 | €811 | +€601 | +286% |
| Credit institutions | 430/8 | €210 | €811 | +€601 | +286% |
| Trade debts | 44 | €16,448 | €7,177 | -€9,271 | -56.4% |
| Suppliers | 440/4 | €16,448 | €7,177 | -€9,271 | -56.4% |
| Taxes, remuneration and social security | 45 | €9,157 | €40,724 | +€31,567 | +345% |
| Taxes | 450/3 | €9,157 | €40,724 | +€31,567 | +345% |
| Other amounts payable | 47/48 | €5,912,117 | €5,614,657 | -€297,460 | -5.0% |
| Accrued charges and deferred income | 492/3 | €204,242 | €163,200 | -€41,043 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,349 | €65,447 | +€1,098 | +1.7% |
| Other operating charges | 640/8 | €28,197 | €38,545 | +€10,348 | +36.7% |
| Gross operating margin | 9900 | €218,453 | €233,609 | +€15,156 | +6.9% |
| Operating profit (loss) | 9901 | €125,908 | €129,618 | +€3,710 | +2.9% |
| Financial income | 75/76B | €62,781 | €412,818 | +€350,037 | +558% |
| Recurring financial income | 75 | €62,781 | €412,818 | +€350,037 | +558% |
| Financial charges | 65/66B | €83,257 | €35,646 | -€47,611 | -57.2% |
| Recurring financial charges | 65 | €83,257 | €35,646 | -€47,611 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €105,432 | €506,790 | +€401,357 | +381% |
| Income taxes | 67/77 | €33,681 | €3,611 | -€30,070 | -89.3% |
| Profit (loss) for the period | 9904 | €71,751 | €503,179 | +€431,427 | +601% |
| Profit (loss) for the period to be appropriated | 9905 | €71,751 | €503,179 | +€431,427 | +601% |
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 13 October 2026 via checked.be.