JDN Management: 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.
JDN Management
Largest movements
- Financial fixed assets +€2.0m
up €2.0m (+2,036,500%), from €100 to €2.0m
- Debts after one year +€1.9m
new in 2025: €1.9m
- Current portion of long-term debt +€98,780
new in 2025: €98,780
- Profit (loss) carried forward +€21,616
up €21,616 (+80.8%), from €26,750 to €48,366
- Financial charges +€10,519
up €10,519 (+35,063%), from €30 to €10,549
- Gross operating margin +€5,412
up €5,412 (+15.5%), from €34,876 to €40,288
- Taxes +€877
up €877 (+12.1%), from €7,246 to €8,123
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 | €50,595 | €2,074,852 | +€2.0m | +4,001% |
| Fixed assets | 21/28 | €100 | €2,036,600 | +€2.0m | +2,036,500% |
| Financial fixed assets | 28 | €100 | €2,036,600 | +€2.0m | +2,036,500% |
| Current assets | 29/58 | €50,495 | €38,252 | -€12,243 | -24.2% |
| Amounts receivable within one year | 40/41 | €12,100 | - | -€12,100 | |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Cash at bank and in hand | 54/58 | €38,395 | €38,252 | -€143 | -0.4% |
| Total equity and liabilities | 10/49 | €50,595 | €2,074,852 | +€2.0m | +4,001% |
| Equity | 10/15 | €29,750 | €51,366 | +€21,616 | +72.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,750 | €48,366 | +€21,616 | +80.8% |
| Amounts payable | 17/49 | €20,845 | €2,023,486 | +€2.0m | +9,607% |
| Amounts payable after more than one year | 17 | - | €1,897,510 | +€1.9m | |
| Financial debts | 170/4 | - | €1,897,510 | +€1.9m | |
| Amounts payable within one year | 42/48 | €20,845 | €125,976 | +€105,131 | +504% |
| Current portion of amounts payable after more than one year | 42 | - | €98,780 | +€98,780 | |
| Trade debts | 44 | €4,609 | €3,411 | -€1,198 | -26.0% |
| Suppliers | 440/4 | €4,609 | €3,411 | -€1,198 | -26.0% |
| Taxes, remuneration and social security | 45 | €15,386 | €23,785 | +€8,399 | +54.6% |
| Taxes | 450/3 | €12,831 | €21,215 | +€8,384 | +65.3% |
| Remuneration and social security | 454/9 | €2,555 | €2,570 | +€15 | +0.6% |
| Other amounts payable | 47/48 | €850 | - | -€850 | |
| Gross operating margin | 9900 | €34,876 | €40,288 | +€5,412 | +15.5% |
| Operating profit (loss) | 9901 | €34,876 | €40,288 | +€5,412 | +15.5% |
| Financial charges | 65/66B | €30 | €10,549 | +€10,519 | +35,063% |
| Recurring financial charges | 65 | €30 | €10,549 | +€10,519 | +35,063% |
| Profit (loss) for the period before taxes | 9903 | €34,846 | €29,739 | -€5,107 | -14.7% |
| Income taxes | 67/77 | €7,246 | €8,123 | +€877 | +12.1% |
| Profit (loss) for the period | 9904 | €27,600 | €21,616 | -€5,984 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,600 | €21,616 | -€5,984 | -21.7% |
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 17 October 2026 via checked.be.