JDNA: 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.
JDNA
Largest movements
- Cash -€56,262
down €56,262 (-62.9%), from €89,510 to €33,248
mainly Contributions, distributions and other (-€125,000) and Receivables within one year (-€11,988)
- Tangible fixed assets -€22,444
down €22,444 (-25.6%), from €87,669 to €65,225
of which Furniture and vehicles: -€14,163
- Receivables within one year +€11,988
up €11,988 (+365.5%), from €3,280 to €15,267
of which Trade receivables: +€12,405
- Reserves -€84,920
down €84,920 (-63.9%), from €132,976 to €48,056
- Other debts +€35,573
up €35,573 (+1762.9%), from €2,018 to €37,591
- Debts after one year -€10,491
down €10,491 (-48.1%), from €21,824 to €11,333
- Current portion of long-term debt -€7,167
down €7,167 (-39.0%), from €18,394 to €11,227
- Tax, wage and social debts +€3,193
up €3,193, from €0 to €3,193
of which Remuneration and social security: +€2,250
- Depreciation +€8,514
up €8,514 (+53.0%), from €16,075 to €24,588
- Gross operating margin +€3,633
up €3,633 (+4.7%), from €76,631 to €80,264
- Taxes -€1,579
down €1,579 (-12.8%), from €12,314 to €10,734
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 | €182,802 | €117,096 | -€65,707 | -35.9% |
| Fixed assets | 21/28 | €87,669 | €65,225 | -€22,444 | -25.6% |
| Tangible fixed assets | 22/27 | €87,669 | €65,225 | -€22,444 | -25.6% |
| Furniture and vehicles | 24 | €65,615 | €51,451 | -€14,163 | -21.6% |
| Leasing and similar rights | 25 | €22,054 | €12,114 | -€9,940 | -45.1% |
| Other tangible fixed assets | 26 | - | €1,660 | +€1,660 | |
| Current assets | 29/58 | €95,133 | €51,871 | -€43,263 | -45.5% |
| Amounts receivable within one year | 40/41 | €3,280 | €15,267 | +€11,988 | +365.5% |
| Trade receivables | 40 | €0 | €12,405 | +€12,405 | |
| Other amounts receivable | 41 | €3,280 | €2,862 | -€417 | -12.7% |
| Cash at bank and in hand | 54/58 | €89,510 | €33,248 | -€56,262 | -62.9% |
| Deferred charges and accrued income | 490/1 | €2,344 | €3,355 | +€1,011 | +43.1% |
| Total equity and liabilities | 10/49 | €182,802 | €117,096 | -€65,707 | -35.9% |
| Equity | 10/15 | €137,976 | €53,056 | -€84,920 | -61.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €132,976 | €48,056 | -€84,920 | -63.9% |
| Distributable reserves | 133 | €132,976 | €48,056 | -€84,920 | -63.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,826 | €64,039 | +€19,214 | +42.9% |
| Amounts payable after more than one year | 17 | €21,824 | €11,333 | -€10,491 | -48.1% |
| Financial debts | 170/4 | €21,824 | €11,333 | -€10,491 | -48.1% |
| Amounts payable within one year | 42/48 | €21,138 | €52,707 | +€31,569 | +149.4% |
| Current portion of amounts payable after more than one year | 42 | €18,394 | €11,227 | -€7,167 | -39.0% |
| Trade debts | 44 | €726 | €696 | -€30 | -4.1% |
| Suppliers | 440/4 | €726 | €696 | -€30 | -4.1% |
| Taxes, remuneration and social security | 45 | €0 | €3,193 | +€3,193 | |
| Taxes | 450/3 | €0 | €943 | +€943 | |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €2,018 | €37,591 | +€35,573 | +1762.9% |
| Accrued charges and deferred income | 492/3 | €1,864 | €0 | -€1,864 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,075 | €24,588 | +€8,514 | +53.0% |
| Other operating charges | 640/8 | €1,925 | €2,668 | +€743 | +38.6% |
| Non-recurring operating charges | 66A | - | €1,033 | +€1,033 | |
| Gross operating margin | 9900 | €76,631 | €80,264 | +€3,633 | +4.7% |
| Operating profit (loss) | 9901 | €58,632 | €51,975 | -€6,656 | -11.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €935 | €1,161 | +€226 | +24.1% |
| Recurring financial charges | 65 | €935 | €1,161 | +€226 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €57,697 | €50,814 | -€6,882 | -11.9% |
| Income taxes | 67/77 | €12,314 | €10,734 | -€1,579 | -12.8% |
| Profit (loss) for the period | 9904 | €45,383 | €40,080 | -€5,303 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,383 | €40,080 | -€5,303 | -11.7% |
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.