JDK - Engineering: 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.
JDK - Engineering
Largest movements
- Cash +€42,858
up €42,858 (+144.5%), from €29,655 to €72,513
mainly Depreciation (+€23,684) and Receivables within one year (+€13,699)
- Tangible fixed assets -€23,684
down €23,684 (-5.7%), from €413,729 to €390,045
- Receivables within one year -€13,699
down €13,699 (-66.0%), from €20,747 to €7,048
- Profit (loss) carried forward +€5,739
up €5,739 (+13.3%), from -€43,193 to -€37,454
- Gross operating margin -€1,064
down €1,064 (-3.2%), from €32,936 to €31,872
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 | €464,132 | €469,606 | +€5,475 | +1.2% |
| Fixed assets | 21/28 | €413,729 | €390,045 | -€23,684 | -5.7% |
| Tangible fixed assets | 22/27 | €413,729 | €390,045 | -€23,684 | -5.7% |
| Land and buildings | 22 | €413,729 | €390,045 | -€23,684 | -5.7% |
| Current assets | 29/58 | €50,402 | €79,561 | +€29,159 | +57.9% |
| Amounts receivable within one year | 40/41 | €20,747 | €7,048 | -€13,699 | -66.0% |
| Other amounts receivable | 41 | €20,747 | €7,048 | -€13,699 | -66.0% |
| Cash at bank and in hand | 54/58 | €29,655 | €72,513 | +€42,858 | +144.5% |
| Total equity and liabilities | 10/49 | €464,132 | €469,606 | +€5,475 | +1.2% |
| Equity | 10/15 | -€36,996 | -€31,257 | +€5,739 | +15.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,193 | -€37,454 | +€5,739 | +13.3% |
| Amounts payable | 17/49 | €501,128 | €500,863 | -€265 | -0.1% |
| Amounts payable within one year | 42/48 | €501,128 | €500,863 | -€265 | -0.1% |
| Trade debts | 44 | €404 | €509 | +€106 | +26.1% |
| Suppliers | 440/4 | €404 | €509 | +€106 | +26.1% |
| Taxes, remuneration and social security | 45 | €1,624 | €1,254 | -€370 | -22.8% |
| Taxes | 450/3 | €1,624 | €1,254 | -€370 | -22.8% |
| Other amounts payable | 47/48 | €499,100 | €499,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,684 | €23,684 | = | 0.0% |
| Other operating charges | 640/8 | €2,445 | €2,420 | -€25 | -1.0% |
| Gross operating margin | 9900 | €32,936 | €31,872 | -€1,064 | -3.2% |
| Operating profit (loss) | 9901 | €6,806 | €5,768 | -€1,039 | -15.3% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €6,782 | €5,739 | -€1,043 | -15.4% |
| Profit (loss) for the period | 9904 | €6,782 | €5,739 | -€1,043 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,782 | €5,739 | -€1,043 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.