JDKM: 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.
JDKM
Largest movements
- Receivables within one year +€53,110
up €53,110 (+30.7%), from €172,890 to €226,000
of which Other amounts receivable: +€39,302
- Tangible fixed assets -€47,761
down €47,761 (-24.5%), from €194,694 to €146,933
- Cash -€10,130
down €10,130 (-85.8%), from €11,808 to €1,677
mainly Receivables within one year (-€53,110) and Debts after one year (-€38,324)
- Trade debts +€42,179
up €42,179 (+141.4%), from €29,836 to €72,014
- Debts after one year -€38,324
down €38,324 (-47.6%), from €80,489 to €42,165
- Profit (loss) carried forward -€10,354
down €10,354 (-5.5%), from €187,636 to €177,282
- Gross operating margin -€17,952
down €17,952 (-22.7%), from €78,990 to €61,038
- Financial charges -€6,368
down €6,368 (-46.4%), from €13,729 to €7,361
- Other operating charges +€3,785
up €3,785 (+44.3%), from €8,541 to €12,326
- Taxes -€2,859
down €2,859 (-60.2%), from €4,746 to €1,887
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 | €381,963 | €375,855 | -€6,108 | -1.6% |
| Fixed assets | 21/28 | €194,694 | €146,933 | -€47,761 | -24.5% |
| Tangible fixed assets | 22/27 | €194,694 | €146,933 | -€47,761 | -24.5% |
| Land and buildings | 22 | €155,791 | €133,535 | -€22,256 | -14.3% |
| Plant, machinery and equipment | 23 | €5,076 | €2,911 | -€2,165 | -42.6% |
| Furniture and vehicles | 24 | €33,827 | €10,487 | -€23,340 | -69.0% |
| Current assets | 29/58 | €187,269 | €228,922 | +€41,652 | +22.2% |
| Amounts receivable within one year | 40/41 | €172,890 | €226,000 | +€53,110 | +30.7% |
| Trade receivables | 40 | €86,427 | €100,236 | +€13,808 | +16.0% |
| Other amounts receivable | 41 | €86,463 | €125,765 | +€39,302 | +45.5% |
| Cash at bank and in hand | 54/58 | €11,808 | €1,677 | -€10,130 | -85.8% |
| Deferred charges and accrued income | 490/1 | €2,571 | €1,244 | -€1,327 | -51.6% |
| Total equity and liabilities | 10/49 | €381,963 | €375,855 | -€6,108 | -1.6% |
| Equity | 10/15 | €213,714 | €203,360 | -€10,354 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,878 | €19,878 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,018 | €18,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,636 | €177,282 | -€10,354 | -5.5% |
| Amounts payable | 17/49 | €168,249 | €172,495 | +€4,246 | +2.5% |
| Amounts payable after more than one year | 17 | €80,489 | €42,165 | -€38,324 | -47.6% |
| Financial debts | 170/4 | €80,489 | €42,165 | -€38,324 | -47.6% |
| Amounts payable within one year | 42/48 | €87,761 | €130,330 | +€42,570 | +48.5% |
| Current portion of amounts payable after more than one year | 42 | €50,774 | €47,472 | -€3,302 | -6.5% |
| Trade debts | 44 | €29,836 | €72,014 | +€42,179 | +141.4% |
| Suppliers | 440/4 | €29,836 | €72,014 | +€42,179 | +141.4% |
| Taxes, remuneration and social security | 45 | €7,151 | €10,844 | +€3,693 | +51.6% |
| Taxes | 450/3 | €7,151 | €3,753 | -€3,398 | -47.5% |
| Remuneration and social security | 454/9 | - | €7,091 | +€7,091 | |
| Other amounts payable | 47/48 | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,858 | €47,761 | -€97 | -0.2% |
| Other operating charges | 640/8 | €8,541 | €12,326 | +€3,785 | +44.3% |
| Non-recurring operating charges | 66A | - | €2,058 | +€2,058 | |
| Gross operating margin | 9900 | €78,990 | €61,038 | -€17,952 | -22.7% |
| Operating profit (loss) | 9901 | €22,592 | -€1,107 | -€23,698 | |
| Financial charges | 65/66B | €13,729 | €7,361 | -€6,368 | -46.4% |
| Recurring financial charges | 65 | €13,729 | €7,361 | -€6,368 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €8,863 | -€8,468 | -€17,331 | |
| Income taxes | 67/77 | €4,746 | €1,887 | -€2,859 | -60.2% |
| Profit (loss) for the period | 9904 | €4,117 | -€10,354 | -€14,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,117 | -€10,354 | -€14,471 |
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 9 October 2026 via checked.be.