Jdj Holding: 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 Holding
Largest movements
- Receivables within one year -€5.9m
down €5.9m (-70.6%), from €8.3m to €2.4m
of which Other amounts receivable: -€5.9m
- Current investments +€4.5m
new in 2025: €4.5m
- Cash +€720,217
up €720,217 (+4,253%), from €16,935 to €737,152
mainly Receivables within one year (+€5.9m) and Trade debts (+€622,140)
- Tangible fixed assets +€699,143
up €699,143 (+17.7%), from €3.9m to €4.6m
of which Land and buildings: +€694,323
- Tax, wage and social debts -€652,664
down €652,664 (-100%), from €652,664 to €0
- Trade debts +€622,140
up €622,140 (+15,563%), from €3,998 to €626,138
- Financial income -€14.8m
down €14.8m (-97.9%), from €15.1m to €321,293
- Taxes -€652,194
down €652,194 (-99.8%), from €653,341 to €1,147
- Gross operating margin +€29,439
up €29,439 (+96.5%), from €30,509 to €59,948
- Other operating charges +€26,648
up €26,648 (+536%), from €4,970 to €31,619
- Depreciation -€13,212
down €13,212 (-5.7%), from €231,847 to €218,635
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 | €12,425,047 | €12,480,025 | +€54,978 | +0.4% |
| Fixed assets | 21/28 | €3,965,858 | €4,665,001 | +€699,143 | +17.6% |
| Tangible fixed assets | 22/27 | €3,947,858 | €4,647,001 | +€699,143 | +17.7% |
| Land and buildings | 22 | €3,929,854 | €4,624,177 | +€694,323 | +17.7% |
| Plant, machinery and equipment | 23 | - | €1,888 | +€1,888 | |
| Furniture and vehicles | 24 | €11,199 | €15,010 | +€3,812 | +34.0% |
| Other tangible fixed assets | 26 | €6,806 | €5,926 | -€880 | -12.9% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €8,459,189 | €7,815,023 | -€644,166 | -7.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,325,680 | €2,448,598 | -€5.9m | -70.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,325,680 | €2,448,598 | -€5.9m | -70.6% |
| Current investments | 50/53 | - | €4,508,646 | +€4.5m | |
| Cash at bank and in hand | 54/58 | €16,935 | €737,152 | +€720,217 | +4,253% |
| Deferred charges and accrued income | 490/1 | €16,573 | €20,627 | +€4,053 | +24.5% |
| Total equity and liabilities | 10/49 | €12,425,047 | €12,480,025 | +€54,978 | +0.4% |
| Equity | 10/15 | €11,755,210 | €11,846,297 | +€91,087 | +0.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,736,660 | €11,827,747 | +€91,087 | +0.8% |
| Distributable reserves | 133 | €11,736,660 | €11,827,747 | +€91,087 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €669,837 | €633,728 | -€36,109 | -5.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €669,837 | €633,728 | -€36,109 | -5.4% |
| Trade debts | 44 | €3,998 | €626,138 | +€622,140 | +15,563% |
| Suppliers | 440/4 | €3,998 | €626,138 | +€622,140 | +15,563% |
| Taxes, remuneration and social security | 45 | €652,664 | €0 | -€652,664 | -100% |
| Taxes | 450/3 | €652,664 | €0 | -€652,664 | -100% |
| Other amounts payable | 47/48 | €13,175 | €7,590 | -€5,585 | -42.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231,847 | €218,635 | -€13,212 | -5.7% |
| Other operating charges | 640/8 | €4,970 | €31,619 | +€26,648 | +536% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €30,509 | €59,948 | +€29,439 | +96.5% |
| Operating profit (loss) | 9901 | -€206,308 | -€190,305 | +€16,003 | +7.8% |
| Financial income | 75/76B | €15,114,833 | €321,293 | -€14.8m | -97.9% |
| Recurring financial income | 75 | €15,114,833 | €321,293 | -€14.8m | -97.9% |
| Financial charges | 65/66B | €50,922 | €38,754 | -€12,168 | -23.9% |
| Recurring financial charges | 65 | €50,922 | €38,754 | -€12,168 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €14,857,602 | €92,233 | -€14.8m | -99.4% |
| Income taxes | 67/77 | €653,341 | €1,147 | -€652,194 | -99.8% |
| Profit (loss) for the period | 9904 | €14,204,261 | €91,087 | -€14.1m | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,204,261 | €91,087 | -€14.1m | -99.4% |
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 25 October 2026 via checked.be.