JDJ Beheer: 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.
JDJ Beheer
Largest movements
- Current investments -€6.1m
down €6.1m (-74.2%), from €8.2m to €2.1m
- Other debts -€6.2m
down €6.2m (-97.6%), from €6.4m to €150,863
- Reserves +€140,700
up €140,700 (+8.4%), from €1.7m to €1.8m
- Financial income -€83,684
down €83,684 (-30.2%), from €276,687 to €193,004
- Taxes -€27,405
down €27,405 (-45.9%), from €59,738 to €32,333
- Gross operating margin -€5,549
down €5,549 (-51.2%), from -€10,831 to -€16,380
- Other operating charges -€4,898
down €4,898 (-89.8%), from €5,457 to €559
- Financial charges +€1,981
up €1,981 (+188%), from €1,051 to €3,032
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 | €8,210,237 | €2,116,140 | -€6.1m | -74.2% |
| Current assets | 29/58 | €8,210,237 | €2,116,140 | -€6.1m | -74.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,340 | €8,464 | +€3,124 | +58.5% |
| Other amounts receivable | 41 | €5,340 | €8,464 | +€3,124 | +58.5% |
| Current investments | 50/53 | €8,159,233 | €2,103,741 | -€6.1m | -74.2% |
| Cash at bank and in hand | 54/58 | €45,589 | €3,859 | -€41,730 | -91.5% |
| Deferred charges and accrued income | 490/1 | €75 | €76 | +€1 | +1.3% |
| Total equity and liabilities | 10/49 | €8,210,237 | €2,116,140 | -€6.1m | -74.2% |
| Equity | 10/15 | €1,692,145 | €1,832,844 | +€140,700 | +8.3% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €1,674,145 | €1,814,844 | +€140,700 | +8.4% |
| Distributable reserves | 133 | €1,674,145 | €1,814,844 | +€140,700 | +8.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €131,946 | €131,946 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €131,946 | €131,946 | = | 0.0% |
| Pensions and similar obligations | 160 | €131,946 | €131,946 | = | 0.0% |
| Amounts payable | 17/49 | €6,386,147 | €151,350 | -€6.2m | -97.6% |
| Amounts payable within one year | 42/48 | €6,386,147 | €151,350 | -€6.2m | -97.6% |
| Trade debts | 44 | €1,433 | €487 | -€946 | -66.0% |
| Suppliers | 440/4 | €1,433 | €487 | -€946 | -66.0% |
| Taxes, remuneration and social security | 45 | €22,237 | €0 | -€22,237 | -100% |
| Taxes | 450/3 | €22,237 | €0 | -€22,237 | -100% |
| Other amounts payable | 47/48 | €6,362,477 | €150,863 | -€6.2m | -97.6% |
| Other operating charges | 640/8 | €5,457 | €559 | -€4,898 | -89.8% |
| Gross operating margin | 9900 | -€10,831 | -€16,380 | -€5,549 | -51.2% |
| Operating profit (loss) | 9901 | -€16,288 | -€16,939 | -€651 | -4.0% |
| Financial income | 75/76B | €276,687 | €193,004 | -€83,684 | -30.2% |
| Recurring financial income | 75 | €276,687 | €193,004 | -€83,684 | -30.2% |
| Financial charges | 65/66B | €1,051 | €3,032 | +€1,981 | +188% |
| Recurring financial charges | 65 | €1,051 | €3,032 | +€1,981 | +188% |
| Profit (loss) for the period before taxes | 9903 | €259,349 | €173,033 | -€86,315 | -33.3% |
| Income taxes | 67/77 | €59,738 | €32,333 | -€27,405 | -45.9% |
| Profit (loss) for the period | 9904 | €199,610 | €140,700 | -€58,911 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €199,610 | €140,700 | -€58,911 | -29.5% |
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 19 October 2026 via checked.be.