JDKL: 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.
JDKL
Largest movements
- Cash +€88,684
up €88,684 (+53.0%), from €167,198 to €255,882
mainly Net result for the year (+€99,015)
- Profit (loss) carried forward +€99,015
up €99,015 (+91.9%), from €107,697 to €206,712
- Other debts -€9,712
no longer reported in 2025 (was €9,712)
- Gross operating margin -€6,733
down €6,733 (-4.9%), from €136,611 to €129,877
- Taxes +€2,223
up €2,223 (+7.9%), from €28,141 to €30,365
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 | €167,198 | €255,882 | +€88,684 | +53.0% |
| Current assets | 29/58 | €167,198 | €255,882 | +€88,684 | +53.0% |
| Cash at bank and in hand | 54/58 | €167,198 | €255,882 | +€88,684 | +53.0% |
| Total equity and liabilities | 10/49 | €167,198 | €255,882 | +€88,684 | +53.0% |
| Equity | 10/15 | €107,698 | €206,713 | +€99,015 | +91.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,697 | €206,712 | +€99,015 | +91.9% |
| Amounts payable | 17/49 | €59,500 | €49,169 | -€10,330 | -17.4% |
| Amounts payable within one year | 42/48 | €59,500 | €49,169 | -€10,330 | -17.4% |
| Trade debts | 44 | €15,161 | €14,571 | -€590 | -3.9% |
| Suppliers | 440/4 | €15,161 | €14,571 | -€590 | -3.9% |
| Taxes, remuneration and social security | 45 | €34,627 | €34,599 | -€28 | -0.1% |
| Taxes | 450/3 | €34,627 | €34,599 | -€28 | -0.1% |
| Other amounts payable | 47/48 | €9,712 | - | -€9,712 | |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €136,611 | €129,877 | -€6,733 | -4.9% |
| Operating profit (loss) | 9901 | €135,839 | €129,478 | -€6,361 | -4.7% |
| Financial charges | 65/66B | - | €98 | +€98 | |
| Recurring financial charges | 65 | - | €98 | +€98 | |
| Profit (loss) for the period before taxes | 9903 | €135,839 | €129,379 | -€6,459 | -4.8% |
| Income taxes | 67/77 | €28,141 | €30,365 | +€2,223 | +7.9% |
| Profit (loss) for the period | 9904 | €107,697 | €99,015 | -€8,683 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €107,697 | €99,015 | -€8,683 | -8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.