JDIUS: 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.
JDIUS
Largest movements
- Current investments +€425,000
new in 2025: €425,000
- Cash -€366,271
down €366,271 (-70.0%), from €523,431 to €157,160
mainly Current investments (-€425,000) and Tax, wage and social debts (-€39,157)
- Deferred charges and accrued income +€16,811
up €16,811 (+150.7%), from €11,157 to €27,967
- Reserves +€117,233
up €117,233 (+25.6%), from €458,615 to €575,848
- Tax, wage and social debts -€39,157
down €39,157 (-63.2%), from €61,991 to €22,833
- Gross operating margin -€12,640
down €12,640 (-7.2%), from €175,353 to €162,713
- Taxes -€3,668
down €3,668 (-6.2%), from €59,257 to €55,589
- Financial income +€2,402
up €2,402 (+20.5%), from €11,706 to €14,108
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 | €537,312 | €615,665 | +€78,353 | +14.6% |
| Fixed assets | 21/28 | €2,725 | €4,193 | +€1,469 | +53.9% |
| Tangible fixed assets | 22/27 | €2,725 | €4,193 | +€1,469 | +53.9% |
| Plant, machinery and equipment | 23 | - | €2,355 | +€2,355 | |
| Furniture and vehicles | 24 | €2,725 | €1,838 | -€886 | -32.5% |
| Current assets | 29/58 | €534,587 | €611,472 | +€76,885 | +14.4% |
| Amounts receivable within one year | 40/41 | - | €1,345 | +€1,345 | |
| Other amounts receivable | 41 | - | €1,345 | +€1,345 | |
| Current investments | 50/53 | - | €425,000 | +€425,000 | |
| Cash at bank and in hand | 54/58 | €523,431 | €157,160 | -€366,271 | -70.0% |
| Deferred charges and accrued income | 490/1 | €11,157 | €27,967 | +€16,811 | +150.7% |
| Total equity and liabilities | 10/49 | €537,312 | €615,665 | +€78,353 | +14.6% |
| Equity | 10/15 | €460,615 | €577,848 | +€117,233 | +25.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €458,615 | €575,848 | +€117,233 | +25.6% |
| Distributable reserves | 133 | €458,615 | €575,848 | +€117,233 | +25.6% |
| Amounts payable | 17/49 | €76,696 | €37,817 | -€38,879 | -50.7% |
| Amounts payable within one year | 42/48 | €70,899 | €33,865 | -€37,035 | -52.2% |
| Trade debts | 44 | €1,140 | €740 | -€400 | -35.1% |
| Suppliers | 440/4 | €1,140 | €740 | -€400 | -35.1% |
| Taxes, remuneration and social security | 45 | €61,991 | €22,833 | -€39,157 | -63.2% |
| Taxes | 450/3 | €61,991 | €22,833 | -€39,157 | -63.2% |
| Other amounts payable | 47/48 | €7,769 | €10,292 | +€2,523 | +32.5% |
| Accrued charges and deferred income | 492/3 | €5,797 | €3,953 | -€1,845 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €886 | €1,175 | +€288 | +32.5% |
| Other operating charges | 640/8 | €588 | €988 | +€399 | +67.9% |
| Gross operating margin | 9900 | €175,353 | €162,713 | -€12,640 | -7.2% |
| Operating profit (loss) | 9901 | €173,878 | €160,551 | -€13,327 | -7.7% |
| Financial income | 75/76B | €11,706 | €14,108 | +€2,402 | +20.5% |
| Recurring financial income | 75 | €11,706 | €14,108 | +€2,402 | +20.5% |
| Financial charges | 65/66B | €534 | €1,838 | +€1,304 | +244.2% |
| Recurring financial charges | 65 | €534 | €1,838 | +€1,304 | +244.2% |
| Profit (loss) for the period before taxes | 9903 | €185,051 | €172,821 | -€12,229 | -6.6% |
| Income taxes | 67/77 | €59,257 | €55,589 | -€3,668 | -6.2% |
| Profit (loss) for the period | 9904 | €125,794 | €117,233 | -€8,561 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,794 | €117,233 | -€8,561 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.