JDMN: 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.
JDMN
Largest movements
- Current investments +€92,557
up €92,557 (+185.1%), from €50,000 to €142,557
- Cash +€55,425
up €55,425 (+47.3%), from €117,223 to €172,648
mainly Net result for the year (+€112,596) and Tax, wage and social debts (+€37,384)
- Tangible fixed assets -€11,745
down €11,745 (-72.8%), from €16,134 to €4,388
- Receivables within one year +€7,306
up €7,306 (+44.4%), from €16,456 to €23,762
- Profit (loss) carried forward +€112,596
up €112,596 (+77.5%), from €145,260 to €257,855
- Tax, wage and social debts +€37,384
up €37,384 (+153.1%), from €24,414 to €61,798
- Debts after one year -€10,647
down €10,647 (-100.0%), from €10,647 to €0
- Gross operating margin +€73,634
up €73,634 (+83.6%), from €88,099 to €161,733
- Taxes +€17,518
up €17,518 (+114.7%), from €15,267 to €32,784
- Financial income +€2,083
up €2,083 (+7388.8%), from €28 to €2,111
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 | €200,358 | €343,888 | +€143,530 | +71.6% |
| Fixed assets | 21/28 | €16,134 | €4,388 | -€11,745 | -72.8% |
| Tangible fixed assets | 22/27 | €16,134 | €4,388 | -€11,745 | -72.8% |
| Furniture and vehicles | 24 | €16,134 | €4,388 | -€11,745 | -72.8% |
| Current assets | 29/58 | €184,225 | €339,500 | +€155,275 | +84.3% |
| Amounts receivable within one year | 40/41 | €16,456 | €23,762 | +€7,306 | +44.4% |
| Trade receivables | 40 | €16,456 | €23,762 | +€7,306 | +44.4% |
| Current investments | 50/53 | €50,000 | €142,557 | +€92,557 | +185.1% |
| Cash at bank and in hand | 54/58 | €117,223 | €172,648 | +€55,425 | +47.3% |
| Deferred charges and accrued income | 490/1 | €546 | €533 | -€13 | -2.4% |
| Total equity and liabilities | 10/49 | €200,358 | €343,888 | +€143,530 | +71.6% |
| Equity | 10/15 | €148,260 | €260,855 | +€112,596 | +75.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,260 | €257,855 | +€112,596 | +77.5% |
| Amounts payable | 17/49 | €52,099 | €83,033 | +€30,934 | +59.4% |
| Amounts payable after more than one year | 17 | €10,647 | €0 | -€10,647 | -100.0% |
| Financial debts | 170/4 | €10,647 | €0 | -€10,647 | -100.0% |
| Amounts payable within one year | 42/48 | €41,452 | €83,033 | +€41,581 | +100.3% |
| Current portion of amounts payable after more than one year | 42 | €11,190 | €10,647 | -€544 | -4.9% |
| Financial debts | 43 | - | €30 | +€30 | |
| Credit institutions | 430/8 | - | €30 | +€30 | |
| Trade debts | 44 | €2,628 | €5,050 | +€2,422 | +92.1% |
| Suppliers | 440/4 | €2,628 | €5,050 | +€2,422 | +92.1% |
| Taxes, remuneration and social security | 45 | €24,414 | €61,798 | +€37,384 | +153.1% |
| Taxes | 450/3 | €24,414 | €61,798 | +€37,384 | +153.1% |
| Other amounts payable | 47/48 | €3,219 | €5,508 | +€2,288 | +71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,134 | €16,538 | +€404 | +2.5% |
| Other operating charges | 640/8 | €684 | €1,169 | +€485 | +71.0% |
| Gross operating margin | 9900 | €88,099 | €161,733 | +€73,634 | +83.6% |
| Operating profit (loss) | 9901 | €71,282 | €144,027 | +€72,745 | +102.1% |
| Financial income | 75/76B | €28 | €2,111 | +€2,083 | +7388.8% |
| Recurring financial income | 75 | €28 | €2,111 | +€2,083 | +7388.8% |
| Financial charges | 65/66B | €1,202 | €758 | -€445 | -37.0% |
| Recurring financial charges | 65 | €1,202 | €758 | -€445 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €70,108 | €145,380 | +€75,272 | +107.4% |
| Income taxes | 67/77 | €15,267 | €32,784 | +€17,518 | +114.7% |
| Profit (loss) for the period | 9904 | €54,841 | €112,596 | +€57,755 | +105.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,841 | €112,596 | +€57,755 | +105.3% |
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 5 October 2026 via checked.be.