JDKOR: 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.
JDKOR
Largest movements
- Cash +€9,494
up €9,494 (+87.8%), from €10,808 to €20,302
mainly Other debts (+€15,468) and Net result for the year (+€6,415)
- Receivables within one year -€4,151
down €4,151 (-42.9%), from €9,681 to €5,530
of which Other amounts receivable: -€2,394
- Tangible fixed assets -€1,452
down €1,452 (-34.8%), from €4,171 to €2,720
- Deferred charges and accrued income -€818
down €818 (-58.3%), from €1,402 to €584
- Other debts +€15,468
up €15,468 (+804.6%), from €1,922 to €17,390
- Reserves -€11,590
down €11,590 (-64.4%), from €18,005 to €6,415
- Advances received +€1,818
new in 2025: €1,818
- Short-term financial debts -€1,581
no longer reported in 2025 (was €1,581)
- Tax, wage and social debts -€1,184
no longer reported in 2025 (was €1,184)
- Gross operating margin +€9,740
up €9,740 (+1381.2%), from €705 to €10,445
- Taxes +€1,481
new in 2025: €1,481
- Depreciation +€317
up €317 (+28.0%), from €1,134 to €1,452
- Other operating charges -€155
down €155 (-14.5%), from €1,072 to €917
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 | €26,063 | €29,136 | +€3,073 | +11.8% |
| Fixed assets | 21/28 | €4,171 | €2,720 | -€1,452 | -34.8% |
| Tangible fixed assets | 22/27 | €4,171 | €2,720 | -€1,452 | -34.8% |
| Furniture and vehicles | 24 | €4,171 | €2,720 | -€1,452 | -34.8% |
| Current assets | 29/58 | €21,891 | €26,417 | +€4,525 | +20.7% |
| Amounts receivable within one year | 40/41 | €9,681 | €5,530 | -€4,151 | -42.9% |
| Trade receivables | 40 | €4,681 | €2,924 | -€1,758 | -37.5% |
| Other amounts receivable | 41 | €5,000 | €2,607 | -€2,394 | -47.9% |
| Cash at bank and in hand | 54/58 | €10,808 | €20,302 | +€9,494 | +87.8% |
| Deferred charges and accrued income | 490/1 | €1,402 | €584 | -€818 | -58.3% |
| Total equity and liabilities | 10/49 | €26,063 | €29,136 | +€3,073 | +11.8% |
| Equity | 10/15 | €20,505 | €8,915 | -€11,590 | -56.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,005 | €6,415 | -€11,590 | -64.4% |
| Distributable reserves | 133 | €18,005 | €6,415 | -€11,590 | -64.4% |
| Amounts payable | 17/49 | €5,558 | €20,221 | +€14,664 | +263.8% |
| Amounts payable within one year | 42/48 | €5,558 | €20,221 | +€14,664 | +263.8% |
| Financial debts | 43 | €1,581 | - | -€1,581 | |
| Credit institutions | 430/8 | €1,581 | - | -€1,581 | |
| Trade debts | 44 | €870 | €1,013 | +€143 | +16.4% |
| Suppliers | 440/4 | €870 | €1,013 | +€143 | +16.4% |
| Advances received on contracts in progress | 46 | - | €1,818 | +€1,818 | |
| Taxes, remuneration and social security | 45 | €1,184 | - | -€1,184 | |
| Taxes | 450/3 | €1,184 | - | -€1,184 | |
| Other amounts payable | 47/48 | €1,922 | €17,390 | +€15,468 | +804.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,134 | €1,452 | +€317 | +28.0% |
| Other operating charges | 640/8 | €1,072 | €917 | -€155 | -14.5% |
| Gross operating margin | 9900 | €705 | €10,445 | +€9,740 | +1381.2% |
| Operating profit (loss) | 9901 | -€1,502 | €8,076 | +€9,578 | |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.9% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.9% |
| Financial charges | 65/66B | €119 | €180 | +€61 | +51.0% |
| Recurring financial charges | 65 | €119 | €180 | +€61 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,610 | €7,896 | +€9,506 | |
| Income taxes | 67/77 | - | €1,481 | +€1,481 | |
| Profit (loss) for the period | 9904 | -€1,610 | €6,415 | +€8,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,610 | €6,415 | +€8,025 |
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 11 October 2026 via checked.be.