JDJ: 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.
JDJ
Largest movements
- Tangible fixed assets +€98,092
new in 2025: €98,092
- Cash +€28,413
up €28,413 (+22.8%), from €124,555 to €152,968
mainly Net result for the year (+€124,665) and Trade debts (+€14,121)
- Receivables within one year +€16,122
up €16,122 (+96.3%), from €16,743 to €32,865
- Reserves +€123,832
up €123,832 (+137.9%), from €89,800 to €213,632
- Trade debts +€14,121
up €14,121 (+2161.2%), from €653 to €14,774
- Debts after one year +€3,781
new in 2025: €3,781
- Gross operating margin +€43,599
up €43,599 (+33.1%), from €131,671 to €175,270
- Depreciation +€9,550
up €9,550 (+331.8%), from €2,878 to €12,427
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 | €141,619 | €284,268 | +€142,649 | +100.7% |
| Fixed assets | 21/28 | - | €98,092 | +€98,092 | |
| Tangible fixed assets | 22/27 | - | €98,092 | +€98,092 | |
| Land and buildings | 22 | - | €98,092 | +€98,092 | |
| Current assets | 29/58 | €141,619 | €186,177 | +€44,557 | +31.5% |
| Amounts receivable within one year | 40/41 | €16,743 | €32,865 | +€16,122 | +96.3% |
| Trade receivables | 40 | €16,743 | €32,865 | +€16,122 | +96.3% |
| Cash at bank and in hand | 54/58 | €124,555 | €152,968 | +€28,413 | +22.8% |
| Deferred charges and accrued income | 490/1 | €321 | €343 | +€22 | +7.0% |
| Total equity and liabilities | 10/49 | €141,619 | €284,268 | +€142,649 | +100.7% |
| Equity | 10/15 | €94,800 | €218,632 | +€123,832 | +130.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €89,800 | €213,632 | +€123,832 | +137.9% |
| Distributable reserves | 133 | €89,800 | €213,632 | +€123,832 | +137.9% |
| Amounts payable | 17/49 | €46,820 | €65,636 | +€18,816 | +40.2% |
| Amounts payable after more than one year | 17 | - | €3,781 | +€3,781 | |
| Other amounts payable | 178/9 | - | €3,781 | +€3,781 | |
| Amounts payable within one year | 42/48 | €46,820 | €61,856 | +€15,036 | +32.1% |
| Trade debts | 44 | €653 | €14,774 | +€14,121 | +2161.2% |
| Suppliers | 440/4 | €653 | €14,774 | +€14,121 | +2161.2% |
| Taxes, remuneration and social security | 45 | €43,006 | €43,152 | +€146 | +0.3% |
| Taxes | 450/3 | €43,006 | €43,152 | +€146 | +0.3% |
| Other amounts payable | 47/48 | €3,160 | €3,929 | +€769 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,878 | €12,427 | +€9,550 | +331.8% |
| Other operating charges | 640/8 | €154 | €649 | +€495 | +320.5% |
| Gross operating margin | 9900 | €131,671 | €175,270 | +€43,599 | +33.1% |
| Operating profit (loss) | 9901 | €128,639 | €162,193 | +€33,554 | +26.1% |
| Financial charges | 65/66B | €2,340 | €2,283 | -€57 | -2.4% |
| Recurring financial charges | 65 | €2,340 | €2,283 | -€57 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €126,299 | €159,910 | +€33,611 | +26.6% |
| Income taxes | 67/77 | €35,666 | €35,245 | -€421 | -1.2% |
| Profit (loss) for the period | 9904 | €90,633 | €124,665 | +€34,033 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,633 | €124,665 | +€34,033 | +37.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.