JDK Afbraakwerken: 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.
JDK Afbraakwerken
Largest movements
- Tangible fixed assets -€178,021
down €178,021 (-11.4%), from €1.6m to €1.4m
of which Furniture and vehicles: -€182,256
- Current investments +€22,991
up €22,991 (+46.9%), from €48,998 to €71,989
- Cash -€21,646
down €21,646 (-17.3%), from €125,154 to €103,508
mainly Debts after one year (-€235,284) and Investment in fixed assets (net) (-€100,236)
- Debts after one year -€235,284
down €235,284 (-19.4%), from €1.2m to €977,415
- Reserves +€50,000
up €50,000 (+66.7%), from €75,000 to €125,000
- Gross operating margin +€38,257
up €38,257 (+9.5%), from €402,455 to €440,712
- Taxes +€14,645
up €14,645 (+197%), from €7,418 to €22,063
- Financial charges +€7,598
up €7,598 (+17.4%), from €43,750 to €51,348
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 | €1,789,495 | €1,615,919 | -€173,576 | -9.7% |
| Fixed assets | 21/28 | €1,562,077 | €1,384,055 | -€178,021 | -11.4% |
| Tangible fixed assets | 22/27 | €1,561,402 | €1,383,380 | -€178,021 | -11.4% |
| Land and buildings | 22 | €563,716 | €542,962 | -€20,754 | -3.7% |
| Plant, machinery and equipment | 23 | €104,599 | €129,588 | +€24,989 | +23.9% |
| Furniture and vehicles | 24 | €893,087 | €710,830 | -€182,256 | -20.4% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €227,418 | €231,864 | +€4,446 | +2.0% |
| Amounts receivable within one year | 40/41 | €50,483 | €49,382 | -€1,101 | -2.2% |
| Trade receivables | 40 | €16,555 | €16,983 | +€427 | +2.6% |
| Other amounts receivable | 41 | €33,928 | €32,400 | -€1,528 | -4.5% |
| Current investments | 50/53 | €48,998 | €71,989 | +€22,991 | +46.9% |
| Cash at bank and in hand | 54/58 | €125,154 | €103,508 | -€21,646 | -17.3% |
| Deferred charges and accrued income | 490/1 | €2,783 | €6,985 | +€4,202 | +151% |
| Total equity and liabilities | 10/49 | €1,789,495 | €1,615,919 | -€173,576 | -9.7% |
| Equity | 10/15 | €200,987 | €262,372 | +€61,386 | +30.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Distributable reserves | 133 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Profit (loss) carried forward | 14 | €120,987 | €132,372 | +€11,386 | +9.4% |
| Amounts payable | 17/49 | €1,588,508 | €1,353,547 | -€234,961 | -14.8% |
| Amounts payable after more than one year | 17 | €1,212,699 | €977,415 | -€235,284 | -19.4% |
| Financial debts | 170/4 | €1,212,699 | €977,415 | -€235,284 | -19.4% |
| Amounts payable within one year | 42/48 | €375,809 | €376,132 | +€323 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €251,114 | €260,034 | +€8,920 | +3.6% |
| Trade debts | 44 | €67,853 | €67,888 | +€35 | +0.1% |
| Suppliers | 440/4 | €67,853 | €67,888 | +€35 | +0.1% |
| Taxes, remuneration and social security | 45 | €24,086 | €21,587 | -€2,499 | -10.4% |
| Taxes | 450/3 | €21,652 | €18,955 | -€2,697 | -12.5% |
| Remuneration and social security | 454/9 | €2,434 | €2,631 | +€198 | +8.1% |
| Other amounts payable | 47/48 | €32,756 | €26,624 | -€6,132 | -18.7% |
| Remuneration, social security and pensions | 62 | €18,024 | €18,119 | +€95 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282,389 | €278,258 | -€4,131 | -1.5% |
| Other operating charges | 640/8 | €13,950 | €11,044 | -€2,906 | -20.8% |
| Non-recurring operating charges | 66A | €9,132 | - | -€9,132 | |
| Gross operating margin | 9900 | €402,455 | €440,712 | +€38,257 | +9.5% |
| Operating profit (loss) | 9901 | €78,960 | €133,291 | +€54,332 | +68.8% |
| Financial income | 75/76B | €681 | €1,505 | +€824 | +121% |
| Recurring financial income | 75 | €681 | €1,505 | +€824 | +121% |
| Financial charges | 65/66B | €43,750 | €51,348 | +€7,598 | +17.4% |
| Recurring financial charges | 65 | €43,750 | €51,348 | +€7,598 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €35,891 | €83,448 | +€47,558 | +133% |
| Income taxes | 67/77 | €7,418 | €22,063 | +€14,645 | +197% |
| Profit (loss) for the period | 9904 | €28,472 | €61,386 | +€32,913 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €28,472 | €61,386 | +€32,913 | +116% |
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 29 October 2026 via checked.be.