JDM Holding: 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.
JDM Holding
Largest movements
- Receivables within one year +€296,274
up €296,274 (+262%), from €112,900 to €409,174
of which Trade receivables: +€296,274
- Debts after one year +€321,210
up €321,210 (+8.8%), from €3.6m to €4.0m
- Other debts -€297,638
down €297,638 (-100%), from €297,638 to €0
- Short-term financial debts -€250,000
down €250,000 (-100%), from €250,000 to €0
- Profit (loss) carried forward +€232,799
up €232,799, from -€993 to €231,806
- Trade debts +€198,549
up €198,549 (+605,518%), from €33 to €198,582
- Financial income +€250,000
new in 2025: €250,000
- Financial charges -€37,177
down €37,177 (-28.3%), from €131,388 to €94,210
- Other operating charges +€26,875
up €26,875 (+3,414%), from €787 to €27,662
- Gross operating margin -€24,319
down €24,319 (-18.5%), from €131,182 to €106,863
- Taxes +€2,192
new in 2025: €2,192
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.
Derived cash bridge
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 | €6,113,101 | €6,409,216 | +€296,115 | +4.8% |
| Fixed assets | 21/28 | €6,000,000 | €6,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,000,000 | €6,000,000 | = | 0.0% |
| Current assets | 29/58 | €113,101 | €409,216 | +€296,115 | +262% |
| Amounts receivable within one year | 40/41 | €112,900 | €409,174 | +€296,274 | +262% |
| Trade receivables | 40 | €112,500 | €408,774 | +€296,274 | +263% |
| Other amounts receivable | 41 | €400 | €400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €201 | €42 | -€159 | -79.3% |
| Total equity and liabilities | 10/49 | €6,113,101 | €6,409,216 | +€296,115 | +4.8% |
| Equity | 10/15 | €1,499,007 | €1,731,806 | +€232,799 | +15.5% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€993 | €231,806 | +€232,799 | |
| Amounts payable | 17/49 | €4,614,094 | €4,677,410 | +€63,316 | +1.4% |
| Amounts payable after more than one year | 17 | €3,638,313 | €3,959,523 | +€321,210 | +8.8% |
| Financial debts | 170/4 | €3,638,313 | €3,959,523 | +€321,210 | +8.8% |
| Amounts payable within one year | 42/48 | €975,781 | €717,888 | -€257,893 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €426,854 | €515,929 | +€89,075 | +20.9% |
| Financial debts | 43 | €250,000 | €0 | -€250,000 | -100% |
| Credit institutions | 430/8 | €250,000 | €0 | -€250,000 | -100% |
| Trade debts | 44 | €33 | €198,582 | +€198,549 | +605,518% |
| Suppliers | 440/4 | €33 | €198,582 | +€198,549 | +605,518% |
| Taxes, remuneration and social security | 45 | €1,256 | €3,377 | +€2,121 | +169% |
| Taxes | 450/3 | €256 | €2,377 | +€2,121 | +829% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €297,638 | €0 | -€297,638 | -100% |
| Other operating charges | 640/8 | €787 | €27,662 | +€26,875 | +3,414% |
| Gross operating margin | 9900 | €131,182 | €106,863 | -€24,319 | -18.5% |
| Operating profit (loss) | 9901 | €130,394 | €79,201 | -€51,193 | -39.3% |
| Financial income | 75/76B | - | €250,000 | +€250,000 | |
| Recurring financial income | 75 | - | €250,000 | +€250,000 | |
| Financial charges | 65/66B | €131,388 | €94,210 | -€37,177 | -28.3% |
| Recurring financial charges | 65 | €131,388 | €94,210 | -€37,177 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€993 | €234,991 | +€235,984 | |
| Income taxes | 67/77 | - | €2,192 | +€2,192 | |
| Profit (loss) for the period | 9904 | -€993 | €232,799 | +€233,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€993 | €232,799 | +€233,792 |
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 19 October 2026 via checked.be.