JDMEDIC: 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.
JDMEDIC
Largest movements
- Cash +€129,597
up €129,597 (+98.1%), from €132,047 to €261,643
mainly Net result for the year (+€132,375) and Depreciation (+€4,192)
- Tangible fixed assets -€2,973
down €2,973 (-34.3%), from €8,673 to €5,700
- Profit (loss) carried forward +€132,375
up €132,375 (+105.4%), from €125,547 to €257,922
- Trade debts -€6,362
down €6,362 (-49.4%), from €12,875 to €6,513
- Gross operating margin +€11,883
up €11,883 (+6.7%), from €178,320 to €190,203
- Taxes +€3,752
up €3,752 (+10.2%), from €36,915 to €40,667
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 | €149,097 | €277,732 | +€128,636 | +86.3% |
| Fixed assets | 21/28 | €8,673 | €5,700 | -€2,973 | -34.3% |
| Tangible fixed assets | 22/27 | €8,673 | €5,700 | -€2,973 | -34.3% |
| Furniture and vehicles | 24 | €8,673 | €5,700 | -€2,973 | -34.3% |
| Current assets | 29/58 | €140,424 | €272,032 | +€131,608 | +93.7% |
| Amounts receivable within one year | 40/41 | €3,085 | €3,085 | = | 0.0% |
| Other amounts receivable | 41 | €3,085 | €3,085 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,047 | €261,643 | +€129,597 | +98.1% |
| Deferred charges and accrued income | 490/1 | €5,292 | €7,304 | +€2,012 | +38.0% |
| Total equity and liabilities | 10/49 | €149,097 | €277,732 | +€128,636 | +86.3% |
| Equity | 10/15 | €135,547 | €267,922 | +€132,375 | +97.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,547 | €257,922 | +€132,375 | +105.4% |
| Amounts payable | 17/49 | €13,549 | €9,810 | -€3,740 | -27.6% |
| Amounts payable within one year | 42/48 | €12,875 | €9,038 | -€3,837 | -29.8% |
| Trade debts | 44 | €12,875 | €6,513 | -€6,362 | -49.4% |
| Suppliers | 440/4 | €12,875 | €6,513 | -€6,362 | -49.4% |
| Taxes, remuneration and social security | 45 | - | €667 | +€667 | |
| Taxes | 450/3 | - | €667 | +€667 | |
| Other amounts payable | 47/48 | - | €1,859 | +€1,859 | |
| Accrued charges and deferred income | 492/3 | €675 | €772 | +€97 | +14.4% |
| Remuneration, social security and pensions | 62 | €11,024 | €11,131 | +€107 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,815 | €4,192 | +€376 | +9.9% |
| Other operating charges | 640/8 | €639 | €1,538 | +€899 | +140.6% |
| Gross operating margin | 9900 | €178,320 | €190,203 | +€11,883 | +6.7% |
| Operating profit (loss) | 9901 | €162,841 | €173,343 | +€10,502 | +6.4% |
| Financial charges | 65/66B | €379 | €301 | -€78 | -20.6% |
| Recurring financial charges | 65 | €379 | €301 | -€78 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €162,462 | €173,042 | +€10,580 | +6.5% |
| Income taxes | 67/77 | €36,915 | €40,667 | +€3,752 | +10.2% |
| Profit (loss) for the period | 9904 | €125,547 | €132,375 | +€6,828 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,547 | €132,375 | +€6,828 | +5.4% |
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.