JDITS: 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.
JDITS
Largest movements
- Tangible fixed assets +€328,234
up €328,234 (+161.0%), from €203,855 to €532,089
of which Land and buildings: +€322,170
- Cash -€61,897
down €61,897 (-59.0%), from €104,971 to €43,074
mainly Investment in fixed assets (net) (-€336,500) and Smaller working-capital items (-€855)
- Receivables within one year -€8,251
down €8,251 (-18.4%), from €44,915 to €36,664
of which Trade receivables: -€19,172
- Contributions +€150,000
up €150,000 (+750.0%), from €20,000 to €170,000
- Other debts +€107,584
up €107,584 (+48.0%), from €224,232 to €331,816
- Gross operating margin -€25,863
down €25,863 (-25.2%), from €102,641 to €76,778
- Taxes -€24,987
down €24,987 (-93.2%), from €26,810 to €1,823
- Other operating charges +€21,739
up €21,739 (+64.8%), from €33,538 to €55,278
- Financial income -€15,221
down €15,221 (-94.9%), from €16,030 to €810
- Financial charges +€11,403
up €11,403 (+2799.7%), from €407 to €11,811
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 | €493,641 | €751,886 | +€258,245 | +52.3% |
| Fixed assets | 21/28 | €343,150 | €671,384 | +€328,234 | +95.7% |
| Tangible fixed assets | 22/27 | €203,855 | €532,089 | +€328,234 | +161.0% |
| Land and buildings | 22 | €199,232 | €521,402 | +€322,170 | +161.7% |
| Furniture and vehicles | 24 | €68 | - | -€68 | |
| Other tangible fixed assets | 26 | €4,555 | €10,687 | +€6,132 | +134.6% |
| Financial fixed assets | 28 | €139,295 | €139,295 | = | 0.0% |
| Current assets | 29/58 | €150,491 | €80,501 | -€69,990 | -46.5% |
| Amounts receivable within one year | 40/41 | €44,915 | €36,664 | -€8,251 | -18.4% |
| Trade receivables | 40 | €44,915 | €25,743 | -€19,172 | -42.7% |
| Other amounts receivable | 41 | - | €10,920 | +€10,920 | |
| Cash at bank and in hand | 54/58 | €104,971 | €43,074 | -€61,897 | -59.0% |
| Deferred charges and accrued income | 490/1 | €606 | €764 | +€159 | +26.2% |
| Total equity and liabilities | 10/49 | €493,641 | €751,886 | +€258,245 | +52.3% |
| Equity | 10/15 | €245,907 | €396,318 | +€150,411 | +61.2% |
| Contributions | 10/11 | €20,000 | €170,000 | +€150,000 | +750.0% |
| Reserves | 13 | €223,908 | €223,908 | = | 0.0% |
| Distributable reserves | 133 | €223,908 | €223,908 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,998 | €2,409 | +€411 | +20.6% |
| Amounts payable | 17/49 | €247,735 | €355,568 | +€107,834 | +43.5% |
| Amounts payable within one year | 42/48 | €247,735 | €355,568 | +€107,834 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €9,501 | €9,501 | = | 0.0% |
| Trade debts | 44 | €1,038 | €1,983 | +€945 | +91.0% |
| Suppliers | 440/4 | €1,038 | €1,983 | +€945 | +91.0% |
| Taxes, remuneration and social security | 45 | €12,964 | €12,268 | -€696 | -5.4% |
| Taxes | 450/3 | €12,964 | €12,268 | -€696 | -5.4% |
| Other amounts payable | 47/48 | €224,232 | €331,816 | +€107,584 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,578 | €8,266 | +€3,687 | +80.5% |
| Other operating charges | 640/8 | €33,538 | €55,278 | +€21,739 | +64.8% |
| Gross operating margin | 9900 | €102,641 | €76,778 | -€25,863 | -25.2% |
| Operating profit (loss) | 9901 | €64,524 | €13,235 | -€51,290 | -79.5% |
| Financial income | 75/76B | €16,030 | €810 | -€15,221 | -94.9% |
| Recurring financial income | 75 | €16,030 | €810 | -€15,221 | -94.9% |
| Financial charges | 65/66B | €407 | €11,811 | +€11,403 | +2799.7% |
| Recurring financial charges | 65 | €407 | €11,811 | +€11,403 | +2799.7% |
| Profit (loss) for the period before taxes | 9903 | €80,147 | €2,234 | -€77,914 | -97.2% |
| Income taxes | 67/77 | €26,810 | €1,823 | -€24,987 | -93.2% |
| Profit (loss) for the period | 9904 | €53,337 | €411 | -€52,926 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,337 | €411 | -€52,926 | -99.2% |
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 4 October 2026 via checked.be.