JDLCT: 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.
JDLCT
Largest movements
- Cash -€1,669
down €1,669 (-38.2%), from €4,369 to €2,700
mainly Net result for the year (-€2,523) and Tax, wage and social debts (-€1,375)
- Receivables within one year -€1,147
down €1,147 (-12.5%), from €9,165 to €8,018
of which Other amounts receivable: -€1,756
- Stocks and contracts +€870
up €870 (+53.4%), from €1,630 to €2,500
- Deferred charges and accrued income +€799
new in 2025: €799
- Tangible fixed assets -€555
down €555 (-84.0%), from €660 to €105
of which Plant, machinery and equipment: -€527
- Profit (loss) carried forward -€2,523
down €2,523 (-1.4%), from -€174,611 to -€177,133
- Trade debts +€1,977
up €1,977 (+71.1%), from €2,780 to €4,757
- Tax, wage and social debts -€1,375
down €1,375 (-99.0%), from €1,389 to €14
- Gross operating margin -€22,357
down €22,357 (-97.7%), from €22,894 to €538
- Staff costs -€14,411
down €14,411 (-92.8%), from €15,525 to €1,114
- Depreciation -€515
down €515 (-44.4%), from €1,160 to €645
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 | €18,927 | €17,135 | -€1,792 | -9.5% |
| Fixed assets | 21/28 | €3,763 | €3,118 | -€645 | -17.1% |
| Intangible fixed assets | 21 | €1,513 | €1,423 | -€90 | -5.9% |
| Tangible fixed assets | 22/27 | €660 | €105 | -€555 | -84.0% |
| Plant, machinery and equipment | 23 | €632 | €105 | -€527 | -83.3% |
| Furniture and vehicles | 24 | €28 | - | -€28 | |
| Financial fixed assets | 28 | €1,590 | €1,590 | = | 0.0% |
| Current assets | 29/58 | €15,164 | €14,017 | -€1,147 | -7.6% |
| Stocks and contracts in progress | 3 | €1,630 | €2,500 | +€870 | +53.4% |
| Stocks | 30/36 | €1,630 | €2,500 | +€870 | +53.4% |
| Amounts receivable within one year | 40/41 | €9,165 | €8,018 | -€1,147 | -12.5% |
| Trade receivables | 40 | €6,602 | €7,211 | +€609 | +9.2% |
| Other amounts receivable | 41 | €2,564 | €807 | -€1,756 | -68.5% |
| Cash at bank and in hand | 54/58 | €4,369 | €2,700 | -€1,669 | -38.2% |
| Deferred charges and accrued income | 490/1 | - | €799 | +€799 | |
| Total equity and liabilities | 10/49 | €18,927 | €17,135 | -€1,792 | -9.5% |
| Equity | 10/15 | €11,939 | €9,417 | -€2,523 | -21.1% |
| Contributions | 10/11 | €186,550 | €186,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,611 | -€177,133 | -€2,523 | -1.4% |
| Amounts payable | 17/49 | €6,988 | €7,719 | +€731 | +10.5% |
| Amounts payable within one year | 42/48 | €6,988 | €7,719 | +€731 | +10.5% |
| Trade debts | 44 | €2,780 | €4,757 | +€1,977 | +71.1% |
| Suppliers | 440/4 | €2,780 | €4,757 | +€1,977 | +71.1% |
| Taxes, remuneration and social security | 45 | €1,389 | €14 | -€1,375 | -99.0% |
| Taxes | 450/3 | €1,389 | €14 | -€1,375 | -99.0% |
| Other amounts payable | 47/48 | €2,819 | €2,947 | +€128 | +4.5% |
| Remuneration, social security and pensions | 62 | €15,525 | €1,114 | -€14,411 | -92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €645 | -€515 | -44.4% |
| Other operating charges | 640/8 | €907 | €896 | -€11 | -1.2% |
| Gross operating margin | 9900 | €22,894 | €538 | -€22,357 | -97.7% |
| Operating profit (loss) | 9901 | €5,302 | -€2,118 | -€7,420 | |
| Financial charges | 65/66B | €277 | €405 | +€128 | +46.3% |
| Recurring financial charges | 65 | €277 | €405 | +€128 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | €5,026 | -€2,523 | -€7,548 | |
| Profit (loss) for the period | 9904 | €5,026 | -€2,523 | -€7,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,026 | -€2,523 | -€7,548 |
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 2 October 2026 via checked.be.