JDL ENERGY: what changed
What changed
JDL ENERGY
NACE 85.599, Other education
filed annual accounts (NBB)
Net result for the year
-€44,246
2024 · €33,091-€77,337
Equity
€565,526
2024 · €609,773-€44,246
Cash
€93,818
2024 · €112,850-€19,032
Balance sheet total
€3.0m
2024 · €3.0m-€20,272
Largest movements
Assets
- Stocks and contracts +€150,000
new in 2025: €150,000
- Receivables within one year -€134,033
down €134,033 (-22.7%), from €591,143 to €457,110
of which Trade receivables: -€78,562
- Tangible fixed assets -€39,296
down €39,296 (-16.6%), from €236,674 to €197,378
of which Furniture and vehicles: -€25,354
Equity and liabilities
- Debts after one year -€173,760
down €173,760 (-11.0%), from €1.6m to €1.4m
of which Other amounts payable: -€134,904
- Short-term financial debts +€156,178
up €156,178 (+462%), from €33,822 to €190,000
- Tax, wage and social debts +€98,426
up €98,426 (+33.0%), from €298,024 to €396,450
of which Remuneration and social security: +€129,669
- Current portion of long-term debt -€87,421
down €87,421 (-31.8%), from €274,901 to €187,480
- Profit (loss) carried forward -€44,246
down €44,246 (-7.3%), from €604,773 to €560,526
Income statement
- Gross operating margin -€389,520
down €389,520 (-25.2%), from €1.5m to €1.2m
- Staff costs -€331,835
down €331,835 (-24.1%), from €1.4m to €1.0m
- Financial income -€260,305
down €260,305 (-99.8%), from €260,856 to €551
of which Non-recurring financial income: -€256,013
- Taxes -€17,074
down €17,074 (-37.7%), from €45,312 to €28,238
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€33,091
Gross operating margin
-€389,520
Staff costs
+€331,835
Depreciation
-€7,593
Other operating charges
-€8,813
Other operating items
+€234,996
Financial income
-€260,305
Financial charges
+€4,990
Taxes
+€17,074
Result 2025
-€44,246
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€332,443
Investment
-€246,472
Financing
-€105,003
Cash 2024
€112,850
From operations (derived)
+€332,443
Net result for the year
-€44,246
Depreciation
+€286,295
Stocks and contracts
-€150,000
Receivables within one year
+€134,033
Deferred charges and accrued income
-€22,617
Trade debts
+€12,921
Tax, wage and social debts
+€98,426
Other debts
+€17,630
Investment (derived)
-€246,472
Investment in fixed assets (net)
-€239,731
Current investments
-€6,741
Financing
-€105,003
Debts after one year
-€173,760
Current portion of long-term debt
-€87,421
Short-term financial debts
+€156,178
Cash 2025
€93,818
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,976,324 | €2,956,052 | -€20,272 | -0.7% |
| Fixed assets | 21/28 | €2,272,330 | €2,225,766 | -€46,564 | -2.0% |
| Intangible fixed assets | 21 | €2,035,657 | €2,028,389 | -€7,268 | -0.4% |
| Tangible fixed assets | 22/27 | €236,674 | €197,378 | -€39,296 | -16.6% |
| Plant, machinery and equipment | 23 | €19,127 | €13,069 | -€6,058 | -31.7% |
| Furniture and vehicles | 24 | €144,510 | €119,156 | -€25,354 | -17.5% |
| Other tangible fixed assets | 26 | €73,036 | €65,152 | -€7,884 | -10.8% |
| Current assets | 29/58 | €703,994 | €730,286 | +€26,292 | +3.7% |
| Stocks and contracts in progress | 3 | - | €150,000 | +€150,000 | |
| Contracts in progress | 37 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €591,143 | €457,110 | -€134,033 | -22.7% |
| Trade receivables | 40 | €491,200 | €412,638 | -€78,562 | -16.0% |
| Other amounts receivable | 41 | €99,943 | €44,472 | -€55,471 | -55.5% |
| Current investments | 50/53 | - | €6,741 | +€6,741 | |
| Cash at bank and in hand | 54/58 | €112,850 | €93,818 | -€19,032 | -16.9% |
| Deferred charges and accrued income | 490/1 | - | €22,617 | +€22,617 | |
| Total equity and liabilities | 10/49 | €2,976,324 | €2,956,052 | -€20,272 | -0.7% |
| Equity | 10/15 | €609,773 | €565,526 | -€44,246 | -7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €604,773 | €560,526 | -€44,246 | -7.3% |
| Amounts payable | 17/49 | €2,366,551 | €2,390,526 | +€23,975 | +1.0% |
| Amounts payable after more than one year | 17 | €1,574,339 | €1,400,579 | -€173,760 | -11.0% |
| Financial debts | 170/4 | €215,995 | €177,139 | -€38,856 | -18.0% |
| Other amounts payable | 178/9 | €1,358,344 | €1,223,440 | -€134,904 | -9.9% |
| Amounts payable within one year | 42/48 | €792,213 | €989,947 | +€197,734 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €274,901 | €187,480 | -€87,421 | -31.8% |
| Financial debts | 43 | €33,822 | €190,000 | +€156,178 | +462% |
| Credit institutions | 430/8 | €33,822 | €190,000 | +€156,178 | +462% |
| Trade debts | 44 | €172,960 | €185,881 | +€12,921 | +7.5% |
| Suppliers | 440/4 | €172,960 | €185,881 | +€12,921 | +7.5% |
| Taxes, remuneration and social security | 45 | €298,024 | €396,450 | +€98,426 | +33.0% |
| Taxes | 450/3 | €126,104 | €94,861 | -€31,243 | -24.8% |
| Remuneration and social security | 454/9 | €171,920 | €301,589 | +€129,669 | +75.4% |
| Other amounts payable | 47/48 | €12,506 | €30,136 | +€17,630 | +141% |
| Remuneration, social security and pensions | 62 | €1,379,615 | €1,047,780 | -€331,835 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278,702 | €286,295 | +€7,593 | +2.7% |
| Other operating charges | 640/8 | €8,111 | €16,924 | +€8,813 | +109% |
| Operating charges capitalised as restructuring costs | 649 | - | -€234,996 | -€234,996 | |
| Gross operating margin | 9900 | €1,545,282 | €1,155,762 | -€389,520 | -25.2% |
| Operating profit (loss) | 9901 | -€121,147 | €39,758 | +€160,904 | |
| Financial income | 75/76B | €260,856 | €551 | -€260,305 | -99.8% |
| Recurring financial income | 75 | €4,843 | €551 | -€4,292 | -88.6% |
| Non-recurring financial income | 76B | €256,013 | - | -€256,013 | |
| Financial charges | 65/66B | €61,307 | €56,316 | -€4,990 | -8.1% |
| Recurring financial charges | 65 | €56,912 | €56,316 | -€596 | -1.0% |
| Non-recurring financial charges | 66B | €4,395 | €0 | -€4,395 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €78,403 | -€16,008 | -€94,410 | |
| Income taxes | 67/77 | €45,312 | €28,238 | -€17,074 | -37.7% |
| Profit (loss) for the period | 9904 | €33,091 | -€44,246 | -€77,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,091 | -€44,246 | -€77,337 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.