JDL-Service: 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-Service
Largest movements
- Deferred charges and accrued income +€9,834
up €9,834 (+116.0%), from €8,479 to €18,313
- Tangible fixed assets -€9,467
down €9,467 (-7.7%), from €123,266 to €113,799
of which Land and buildings: -€5,976
- Cash -€8,789
down €8,789 (-32.6%), from €26,960 to €18,171
mainly Tax, wage and social debts (-€31,492) and Trade debts (-€21,700)
- Receivables within one year -€6,368
down €6,368 (-6.3%), from €101,660 to €95,291
of which Trade receivables: -€5,407
- Tax, wage and social debts -€31,492
down €31,492 (-65.8%), from €47,837 to €16,346
- Other debts +€30,248
up €30,248 (+68.7%), from €43,998 to €74,247
- Trade debts -€21,700
down €21,700 (-50.2%), from €43,236 to €21,536
- Reserves +€5,425
up €5,425 (+4.5%), from €121,256 to €126,681
- Other operating charges +€2,241
up €2,241 (+283.0%), from €792 to €3,033
- Financial income -€1,821
down €1,821 (-63.7%), from €2,860 to €1,039
- Financial charges -€1,819
down €1,819 (-13.5%), from €13,440 to €11,621
- Depreciation +€1,490
up €1,490 (+16.9%), from €8,807 to €10,297
- Gross operating margin +€1,159
up €1,159 (+3.6%), from €32,627 to €33,785
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 | €267,809 | €252,190 | -€15,620 | -5.8% |
| Fixed assets | 21/28 | €130,710 | €120,413 | -€10,297 | -7.9% |
| Intangible fixed assets | 21 | €7,045 | €6,215 | -€830 | -11.8% |
| Tangible fixed assets | 22/27 | €123,266 | €113,799 | -€9,467 | -7.7% |
| Land and buildings | 22 | €111,755 | €105,779 | -€5,976 | -5.3% |
| Plant, machinery and equipment | 23 | €7,495 | €5,053 | -€2,442 | -32.6% |
| Furniture and vehicles | 24 | €4,016 | €2,967 | -€1,049 | -26.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €137,099 | €131,776 | -€5,323 | -3.9% |
| Amounts receivable within one year | 40/41 | €101,660 | €95,291 | -€6,368 | -6.3% |
| Trade receivables | 40 | €43,070 | €37,663 | -€5,407 | -12.6% |
| Other amounts receivable | 41 | €58,590 | €57,629 | -€961 | -1.6% |
| Cash at bank and in hand | 54/58 | €26,960 | €18,171 | -€8,789 | -32.6% |
| Deferred charges and accrued income | 490/1 | €8,479 | €18,313 | +€9,834 | +116.0% |
| Total equity and liabilities | 10/49 | €267,809 | €252,190 | -€15,620 | -5.8% |
| Equity | 10/15 | €126,256 | €131,681 | +€5,425 | +4.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €121,256 | €126,681 | +€5,425 | +4.5% |
| Distributable reserves | 133 | €121,256 | €126,681 | +€5,425 | +4.5% |
| Amounts payable | 17/49 | €141,553 | €120,509 | -€21,044 | -14.9% |
| Amounts payable within one year | 42/48 | €135,072 | €112,128 | -€22,943 | -17.0% |
| Trade debts | 44 | €43,236 | €21,536 | -€21,700 | -50.2% |
| Suppliers | 440/4 | €43,236 | €21,536 | -€21,700 | -50.2% |
| Taxes, remuneration and social security | 45 | €47,837 | €16,346 | -€31,492 | -65.8% |
| Taxes | 450/3 | €47,837 | €16,346 | -€31,492 | -65.8% |
| Other amounts payable | 47/48 | €43,998 | €74,247 | +€30,248 | +68.7% |
| Accrued charges and deferred income | 492/3 | €6,482 | €8,380 | +€1,899 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,807 | €10,297 | +€1,490 | +16.9% |
| Other operating charges | 640/8 | €792 | €3,033 | +€2,241 | +283.0% |
| Gross operating margin | 9900 | €32,627 | €33,785 | +€1,159 | +3.6% |
| Operating profit (loss) | 9901 | €23,027 | €20,455 | -€2,572 | -11.2% |
| Financial income | 75/76B | €2,860 | €1,039 | -€1,821 | -63.7% |
| Recurring financial income | 75 | €2,860 | €1,039 | -€1,821 | -63.7% |
| Financial charges | 65/66B | €13,440 | €11,621 | -€1,819 | -13.5% |
| Recurring financial charges | 65 | €13,440 | €11,621 | -€1,819 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €12,448 | €9,873 | -€2,575 | -20.7% |
| Income taxes | 67/77 | €4,962 | €4,448 | -€513 | -10.3% |
| Profit (loss) for the period | 9904 | €7,486 | €5,425 | -€2,061 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,486 | €5,425 | -€2,061 | -27.5% |
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 4 October 2026 via checked.be.