JDL HOLDING: 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.
JDL HOLDING
Largest movements
- Cash -€19,058
down €19,058 (-51.9%), from €36,738 to €17,680
mainly Net result for the year (-€12,378) and Receivables within one year (-€5,870)
- Receivables within one year +€5,870
up €5,870 (+6.5%), from €90,922 to €96,792
of which Other amounts receivable: +€63,847
- Profit (loss) carried forward -€12,378
new in 2025: -€12,378
- Other debts -€2,169
down €2,169 (-19.5%), from €11,149 to €8,981
- Gross operating margin -€129,322
down €129,322, from €117,664 to -€11,658
- Taxes -€34,124
no longer reported in 2025 (was €34,124)
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 | €127,665 | €114,483 | -€13,183 | -10.3% |
| Current assets | 29/58 | €127,665 | €114,483 | -€13,183 | -10.3% |
| Amounts receivable within one year | 40/41 | €90,922 | €96,792 | +€5,870 | +6.5% |
| Trade receivables | 40 | €90,000 | €32,023 | -€57,977 | -64.4% |
| Other amounts receivable | 41 | €922 | €64,769 | +€63,847 | +6928.0% |
| Cash at bank and in hand | 54/58 | €36,738 | €17,680 | -€19,058 | -51.9% |
| Deferred charges and accrued income | 490/1 | €6 | €10 | +€4 | +75.5% |
| Total equity and liabilities | 10/49 | €127,665 | €114,483 | -€13,183 | -10.3% |
| Equity | 10/15 | €81,273 | €68,895 | -€12,378 | -15.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €78,273 | €78,273 | = | 0.0% |
| Distributable reserves | 133 | €78,273 | €78,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,378 | -€12,378 | |
| Amounts payable | 17/49 | €46,392 | €45,588 | -€804 | -1.7% |
| Amounts payable within one year | 42/48 | €45,863 | €44,346 | -€1,517 | -3.3% |
| Trade debts | 44 | €374 | €1,241 | +€867 | +231.7% |
| Suppliers | 440/4 | €374 | €1,241 | +€867 | +231.7% |
| Taxes, remuneration and social security | 45 | €34,339 | €34,124 | -€215 | -0.6% |
| Taxes | 450/3 | €34,339 | €34,124 | -€215 | -0.6% |
| Other amounts payable | 47/48 | €11,149 | €8,981 | -€2,169 | -19.5% |
| Accrued charges and deferred income | 492/3 | €529 | €1,242 | +€713 | +134.7% |
| Other operating charges | 640/8 | €490 | €659 | +€170 | +34.6% |
| Gross operating margin | 9900 | €117,664 | -€11,658 | -€129,322 | |
| Operating profit (loss) | 9901 | €117,174 | -€12,317 | -€129,492 | |
| Financial income | 75/76B | €3 | €751 | +€748 | +25005.0% |
| Recurring financial income | 75 | €3 | €751 | +€748 | +25005.0% |
| Financial charges | 65/66B | €676 | €812 | +€136 | +20.0% |
| Recurring financial charges | 65 | €676 | €812 | +€136 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €116,501 | -€12,378 | -€128,880 | |
| Income taxes | 67/77 | €34,124 | - | -€34,124 | |
| Profit (loss) for the period | 9904 | €82,377 | -€12,378 | -€94,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,377 | -€12,378 | -€94,756 |
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 3 October 2026 via checked.be.