JDK EVENTS: 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 EVENTS
Largest movements
- Tangible fixed assets -€133,506
down €133,506 (-6.4%), from €2.1m to €2.0m
of which Land and buildings: -€111,211
- Cash +€83,222
up €83,222 (+45.5%), from €182,886 to €266,108
mainly Depreciation (+€133,506) and Net result for the year (+€118,579)
- Receivables within one year -€76,593
down €76,593 (-24.0%), from €319,006 to €242,413
of which Trade receivables: -€151,771
- Receivables after one year +€47,401
new in 2025: €47,401
- Reserves +€118,579
up €118,579 (+6.0%), from €2.0m to €2.1m
of which Distributable reserves: +€121,830
- Trade debts -€95,139
down €95,139 (-97.5%), from €97,588 to €2,449
- Debts after one year -€51,204
down €51,204 (-79.3%), from €64,580 to €13,376
of which Financial debts: -€51,204
- Accrued charges and deferred income -€31,108
no longer reported in 2025 (was €31,108)
- Write-downs -€90,178
no longer reported in 2025 (was €90,178)
- Other operating charges +€82,029
new in 2025: €82,029
- Depreciation -€30,208
down €30,208 (-18.5%), from €163,714 to €133,506
- Gross operating margin -€22,008
down €22,008 (-5.4%), from €409,141 to €387,133
- Taxes +€5,234
up €5,234 (+10.7%), from €49,132 to €54,366
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 | €2,629,435 | €2,568,650 | -€60,784 | -2.3% |
| Fixed assets | 21/28 | €2,101,469 | €1,967,963 | -€133,506 | -6.4% |
| Tangible fixed assets | 22/27 | €2,101,469 | €1,967,963 | -€133,506 | -6.4% |
| Land and buildings | 22 | €1,998,931 | €1,887,720 | -€111,211 | -5.6% |
| Plant, machinery and equipment | 23 | €55,194 | €42,200 | -€12,995 | -23.5% |
| Furniture and vehicles | 24 | €40,643 | €31,343 | -€9,300 | -22.9% |
| Other tangible fixed assets | 26 | €6,700 | €6,700 | = | 0.0% |
| Current assets | 29/58 | €527,966 | €600,687 | +€72,721 | +13.8% |
| Amounts receivable after more than one year | 29 | - | €47,401 | +€47,401 | |
| Other amounts receivable | 291 | - | €47,401 | +€47,401 | |
| Amounts receivable within one year | 40/41 | €319,006 | €242,413 | -€76,593 | -24.0% |
| Trade receivables | 40 | €184,457 | €32,686 | -€151,771 | -82.3% |
| Other amounts receivable | 41 | €134,549 | €209,727 | +€75,178 | +55.9% |
| Cash at bank and in hand | 54/58 | €182,886 | €266,108 | +€83,222 | +45.5% |
| Deferred charges and accrued income | 490/1 | €26,074 | €44,766 | +€18,692 | +71.7% |
| Total equity and liabilities | 10/49 | €2,629,435 | €2,568,650 | -€60,784 | -2.3% |
| Equity | 10/15 | €2,341,568 | €2,460,146 | +€118,579 | +5.1% |
| Contributions | 10/11 | €361,472 | €361,472 | = | 0.0% |
| Reserves | 13 | €1,980,096 | €2,098,674 | +€118,579 | +6.0% |
| Non-distributable reserves | 130/1 | €37,800 | €37,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,800 | €37,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,812 | €39,561 | -€3,251 | -7.6% |
| Distributable reserves | 133 | €1,899,484 | €2,021,314 | +€121,830 | +6.4% |
| Provisions and deferred taxes | 16 | €14,271 | €13,187 | -€1,084 | -7.6% |
| Deferred taxes | 168 | €14,271 | €13,187 | -€1,084 | -7.6% |
| Amounts payable | 17/49 | €273,596 | €95,317 | -€178,279 | -65.2% |
| Amounts payable after more than one year | 17 | €64,580 | €13,376 | -€51,204 | -79.3% |
| Financial debts | 170/4 | €61,980 | €10,776 | -€51,204 | -82.6% |
| Other amounts payable | 178/9 | €2,600 | €2,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €177,908 | €81,941 | -€95,967 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €51,204 | €51,204 | = | 0.0% |
| Trade debts | 44 | €97,588 | €2,449 | -€95,139 | -97.5% |
| Suppliers | 440/4 | €97,588 | €2,449 | -€95,139 | -97.5% |
| Taxes, remuneration and social security | 45 | €25,616 | €24,788 | -€829 | -3.2% |
| Taxes | 450/3 | €25,616 | €21,667 | -€3,949 | -15.4% |
| Remuneration and social security | 454/9 | - | €3,121 | +€3,121 | |
| Other amounts payable | 47/48 | €3,500 | €3,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €31,108 | - | -€31,108 | |
| Remuneration, social security and pensions | 62 | -€61 | €690 | +€751 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,714 | €133,506 | -€30,208 | -18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €90,178 | - | -€90,178 | |
| Other operating charges | 640/8 | - | €82,029 | +€82,029 | |
| Gross operating margin | 9900 | €409,141 | €387,133 | -€22,008 | -5.4% |
| Operating profit (loss) | 9901 | €155,310 | €170,908 | +€15,597 | +10.0% |
| Financial income | 75/76B | - | €4,484 | +€4,484 | |
| Recurring financial income | 75 | - | €4,484 | +€4,484 | |
| Financial charges | 65/66B | €6,692 | €3,531 | -€3,161 | -47.2% |
| Recurring financial charges | 65 | €6,692 | €3,531 | -€3,161 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €148,618 | €171,861 | +€23,243 | +15.6% |
| Transfer from deferred taxes | 780 | €1,084 | €1,084 | = | 0.0% |
| Income taxes | 67/77 | €49,132 | €54,366 | +€5,234 | +10.7% |
| Profit (loss) for the period | 9904 | €100,570 | €118,579 | +€18,009 | +17.9% |
| Transfer from tax-exempt reserves | 789 | €3,251 | €3,251 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,821 | €121,830 | +€18,009 | +17.3% |
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.