JDK CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€7,630
up €7,630 (+88.4%), from €8,633 to €16,263
of which Furniture and vehicles: +€5,028
- Receivables within one year +€1,760
up €1,760 (+5.4%), from €32,320 to €34,080
of which Other amounts receivable: +€4,790
- Other debts +€7,132
up €7,132 (+411%), from €1,734 to €8,866
- Current portion of long-term debt +€6,118
new in 2025: €6,118
- Tax, wage and social debts -€5,291
down €5,291 (-30.6%), from €17,294 to €12,003
- Debts after one year +€1,621
new in 2025: €1,621
- Trade debts +€1,410
up €1,410 (+15.8%), from €8,905 to €10,315
- Gross operating margin -€14,858
down €14,858 (-60.0%), from €24,783 to €9,925
- Taxes -€5,407
down €5,407 (-94.7%), from €5,712 to €305
- Depreciation +€5,081
up €5,081 (+178%), from €2,858 to €7,939
- Financial charges +€434
up €434 (+278%), from €157 to €591
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 | €51,450 | €61,154 | +€9,705 | +18.9% |
| Fixed assets | 21/28 | €8,633 | €16,263 | +€7,630 | +88.4% |
| Tangible fixed assets | 22/27 | €8,633 | €16,263 | +€7,630 | +88.4% |
| Plant, machinery and equipment | 23 | €4,792 | €7,395 | +€2,602 | +54.3% |
| Furniture and vehicles | 24 | €3,841 | €8,869 | +€5,028 | +131% |
| Current assets | 29/58 | €42,816 | €44,891 | +€2,075 | +4.8% |
| Amounts receivable within one year | 40/41 | €32,320 | €34,080 | +€1,760 | +5.4% |
| Trade receivables | 40 | €32,320 | €29,291 | -€3,029 | -9.4% |
| Other amounts receivable | 41 | - | €4,790 | +€4,790 | |
| Cash at bank and in hand | 54/58 | €10,497 | €10,811 | +€314 | +3.0% |
| Total equity and liabilities | 10/49 | €51,450 | €61,154 | +€9,705 | +18.9% |
| Equity | 10/15 | €23,517 | €22,231 | -€1,286 | -5.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,017 | €21,017 | = | 0.0% |
| Distributable reserves | 133 | €21,017 | €21,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,286 | -€1,286 | |
| Amounts payable | 17/49 | €27,932 | €38,924 | +€10,991 | +39.3% |
| Amounts payable after more than one year | 17 | - | €1,621 | +€1,621 | |
| Financial debts | 170/4 | - | €1,621 | +€1,621 | |
| Amounts payable within one year | 42/48 | €27,932 | €37,303 | +€9,370 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,118 | +€6,118 | |
| Trade debts | 44 | €8,905 | €10,315 | +€1,410 | +15.8% |
| Suppliers | 440/4 | €8,905 | €10,315 | +€1,410 | +15.8% |
| Taxes, remuneration and social security | 45 | €17,294 | €12,003 | -€5,291 | -30.6% |
| Taxes | 450/3 | €17,294 | €12,003 | -€5,291 | -30.6% |
| Other amounts payable | 47/48 | €1,734 | €8,866 | +€7,132 | +411% |
| Non-recurring operating income | 76A | €1,298 | - | -€1,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,858 | €7,939 | +€5,081 | +178% |
| Other operating charges | 640/8 | €965 | €900 | -€65 | -6.8% |
| Non-recurring operating charges | 66A | - | €1,477 | +€1,477 | |
| Gross operating margin | 9900 | €24,783 | €9,925 | -€14,858 | -60.0% |
| Operating profit (loss) | 9901 | €20,959 | -€390 | -€21,350 | |
| Financial charges | 65/66B | €157 | €591 | +€434 | +278% |
| Recurring financial charges | 65 | €157 | €591 | +€434 | +278% |
| Profit (loss) for the period before taxes | 9903 | €20,803 | -€981 | -€21,784 | |
| Income taxes | 67/77 | €5,712 | €305 | -€5,407 | -94.7% |
| Profit (loss) for the period | 9904 | €15,091 | -€1,286 | -€16,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,091 | -€1,286 | -€16,377 |
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 15 October 2026 via checked.be.