JDL SERVICES: 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.
JDL SERVICES
Largest movements
- Receivables within one year -€237,958
down €237,958 (-87.0%), from €273,547 to €35,589
of which Trade receivables: -€227,212
- Current investments +€150,000
up €150,000 (+27.3%), from €550,000 to €700,000
- Cash -€99,860
down €99,860 (-55.1%), from €181,281 to €81,421
mainly Trade debts (-€266,237) and Current investments (-€150,000)
- Tangible fixed assets -€48,394
down €48,394 (-4.4%), from €1.1m to €1.0m
of which Land and buildings: -€43,296
- Trade debts -€266,237
down €266,237 (-96.7%), from €275,426 to €9,189
- Gross operating margin +€67,275
up €67,275 (+745.0%), from €9,030 to €76,305
- Financial income -€49,067
down €49,067 (-67.9%), from €72,255 to €23,189
- Financial charges +€5,264
up €5,264 (+1147.0%), from €459 to €5,723
- Depreciation +€4,220
up €4,220 (+9.2%), from €46,001 to €50,222
- Taxes +€1,216
up €1,216 (+8.1%), from €15,013 to €16,229
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 | €2,097,662 | €1,862,991 | -€234,671 | -11.2% |
| Fixed assets | 21/28 | €1,090,195 | €1,041,801 | -€48,394 | -4.4% |
| Tangible fixed assets | 22/27 | €1,090,195 | €1,041,801 | -€48,394 | -4.4% |
| Land and buildings | 22 | €1,063,706 | €1,020,410 | -€43,296 | -4.1% |
| Furniture and vehicles | 24 | €26,489 | €21,391 | -€5,098 | -19.2% |
| Current assets | 29/58 | €1,007,468 | €821,191 | -€186,277 | -18.5% |
| Amounts receivable within one year | 40/41 | €273,547 | €35,589 | -€237,958 | -87.0% |
| Trade receivables | 40 | €227,212 | - | -€227,212 | |
| Other amounts receivable | 41 | €46,335 | €35,589 | -€10,746 | -23.2% |
| Current investments | 50/53 | €550,000 | €700,000 | +€150,000 | +27.3% |
| Cash at bank and in hand | 54/58 | €181,281 | €81,421 | -€99,860 | -55.1% |
| Deferred charges and accrued income | 490/1 | €2,640 | €4,181 | +€1,540 | +58.3% |
| Total equity and liabilities | 10/49 | €2,097,662 | €1,862,991 | -€234,671 | -11.2% |
| Equity | 10/15 | €1,810,445 | €1,829,828 | +€19,384 | +1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,748,445 | €1,767,828 | +€19,384 | +1.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,682 | €19,682 | = | 0.0% |
| Distributable reserves | 133 | €1,722,562 | €1,741,946 | +€19,384 | +1.1% |
| Amounts payable | 17/49 | €287,218 | €33,163 | -€254,055 | -88.5% |
| Amounts payable within one year | 42/48 | €287,218 | €33,163 | -€254,055 | -88.5% |
| Trade debts | 44 | €275,426 | €9,189 | -€266,237 | -96.7% |
| Suppliers | 440/4 | €275,426 | €9,189 | -€266,237 | -96.7% |
| Taxes, remuneration and social security | 45 | €11,792 | €23,974 | +€12,182 | +103.3% |
| Taxes | 450/3 | €11,792 | €23,974 | +€12,182 | +103.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,001 | €50,222 | +€4,220 | +9.2% |
| Other operating charges | 640/8 | €2,891 | €3,172 | +€281 | +9.7% |
| Non-recurring operating charges | 66A | - | €4,764 | +€4,764 | |
| Gross operating margin | 9900 | €9,030 | €76,305 | +€67,275 | +745.0% |
| Operating profit (loss) | 9901 | -€39,863 | €18,147 | +€58,010 | |
| Financial income | 75/76B | €72,255 | €23,189 | -€49,067 | -67.9% |
| Recurring financial income | 75 | €72,255 | €23,189 | -€49,067 | -67.9% |
| Financial charges | 65/66B | €459 | €5,723 | +€5,264 | +1147.0% |
| Recurring financial charges | 65 | €459 | €5,723 | +€5,264 | +1147.0% |
| Profit (loss) for the period before taxes | 9903 | €31,933 | €35,613 | +€3,680 | +11.5% |
| Income taxes | 67/77 | €15,013 | €16,229 | +€1,216 | +8.1% |
| Profit (loss) for the period | 9904 | €16,920 | €19,384 | +€2,464 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,920 | €19,384 | +€2,464 | +14.6% |
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.