JDM Optiek: 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 Optiek
Largest movements
- Cash +€6,867
up €6,867 (+104%), from €6,613 to €13,480
mainly Net result for the year (+€6,160) and Current portion of long-term debt (+€5,000)
- Receivables within one year -€2,497
down €2,497 (-23.0%), from €10,854 to €8,357
of which Trade receivables: -€1,997
- Tangible fixed assets +€637
up €637 (+38.0%), from €1,677 to €2,314
of which Furniture and vehicles: +€1,313
- Reserves +€6,160
up €6,160 (+526%), from €1,170 to €7,330
- Current portion of long-term debt +€5,000
new in 2025: €5,000
- Trade debts -€3,614
down €3,614 (-81.8%), from €4,421 to €807
- Advances received -€2,500
down €2,500 (-100%), from €2,500 to €0
- Gross operating margin +€1,438
up €1,438 (+13.4%), from €10,745 to €12,183
- Taxes +€1,299
up €1,299 (+43.5%), from €2,989 to €4,288
- Depreciation -€1,108
down €1,108 (-57.5%), from €1,928 to €820
- Other operating charges +€537
up €537 (+82.7%), from €650 to €1,187
- Financial income +€450
up €450 (+3,438%), from €13 to €463
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 | €19,145 | €24,360 | +€5,216 | +27.2% |
| Fixed assets | 21/28 | €1,677 | €2,314 | +€637 | +38.0% |
| Tangible fixed assets | 22/27 | €1,677 | €2,314 | +€637 | +38.0% |
| Plant, machinery and equipment | 23 | €1,677 | €1,002 | -€676 | -40.3% |
| Furniture and vehicles | 24 | €0 | €1,313 | +€1,313 | |
| Current assets | 29/58 | €17,467 | €22,046 | +€4,579 | +26.2% |
| Amounts receivable within one year | 40/41 | €10,854 | €8,357 | -€2,497 | -23.0% |
| Trade receivables | 40 | €10,354 | €8,357 | -€1,997 | -19.3% |
| Other amounts receivable | 41 | €500 | €0 | -€500 | -100% |
| Cash at bank and in hand | 54/58 | €6,613 | €13,480 | +€6,867 | +104% |
| Deferred charges and accrued income | 490/1 | €0 | €210 | +€210 | |
| Total equity and liabilities | 10/49 | €19,145 | €24,360 | +€5,216 | +27.2% |
| Equity | 10/15 | €7,370 | €13,530 | +€6,160 | +83.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,170 | €7,330 | +€6,160 | +526% |
| Distributable reserves | 133 | €1,170 | €7,330 | +€6,160 | +526% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,774 | €10,830 | -€945 | -8.0% |
| Amounts payable within one year | 42/48 | €11,774 | €10,830 | -€945 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €4,421 | €807 | -€3,614 | -81.8% |
| Suppliers | 440/4 | €4,421 | €807 | -€3,614 | -81.8% |
| Advances received on contracts in progress | 46 | €2,500 | €0 | -€2,500 | -100% |
| Taxes, remuneration and social security | 45 | €4,148 | €4,143 | -€4 | -0.1% |
| Taxes | 450/3 | €1,148 | €3,893 | +€2,746 | +239% |
| Remuneration and social security | 454/9 | €3,000 | €250 | -€2,750 | -91.7% |
| Other amounts payable | 47/48 | €705 | €880 | +€174 | +24.7% |
| Remuneration, social security and pensions | 62 | €120 | €0 | -€120 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €820 | -€1,108 | -57.5% |
| Other operating charges | 640/8 | €650 | €1,187 | +€537 | +82.7% |
| Gross operating margin | 9900 | €10,745 | €12,183 | +€1,438 | +13.4% |
| Operating profit (loss) | 9901 | €8,048 | €10,176 | +€2,128 | +26.4% |
| Financial income | 75/76B | €13 | €463 | +€450 | +3,438% |
| Recurring financial income | 75 | €13 | €463 | +€450 | +3,438% |
| Financial charges | 65/66B | €183 | €191 | +€8 | +4.2% |
| Recurring financial charges | 65 | €183 | €191 | +€8 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €7,878 | €10,448 | +€2,571 | +32.6% |
| Income taxes | 67/77 | €2,989 | €4,288 | +€1,299 | +43.5% |
| Profit (loss) for the period | 9904 | €4,889 | €6,160 | +€1,271 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,889 | €6,160 | +€1,271 | +26.0% |
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 29 October 2026 via checked.be.