JDP: 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.
JDP
Largest movements
- Cash -€11,450
down €11,450 (-28.9%), from €39,565 to €28,115
mainly Tax, wage and social debts (-€4,136) and Net result for the year (-€3,226)
- Receivables within one year +€1,915
up €1,915 (+1.5%), from €129,622 to €131,537
of which Other amounts receivable: +€6,307
- Tax, wage and social debts -€4,136
down €4,136 (-100.0%), from €4,136 to €0
- Profit (loss) carried forward -€3,226
down €3,226 (-2.1%), from €156,813 to €153,587
- Trade debts -€2,982
down €2,982 (-32.1%), from €9,297 to €6,315
- Gross operating margin -€15,651
down €15,651, from €14,053 to -€1,598
- Taxes -€2,495
down €2,495 (-100.0%), from €2,495 to €0
- Other operating charges -€511
down €511 (-42.4%), from €1,205 to €694
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 | €172,246 | €161,901 | -€10,344 | -6.0% |
| Formation expenses | 20 | €530 | €344 | -€186 | -35.0% |
| Fixed assets | 21/28 | €2,529 | €1,895 | -€634 | -25.1% |
| Tangible fixed assets | 22/27 | €2,529 | €1,895 | -€634 | -25.1% |
| Plant, machinery and equipment | 23 | €2,529 | €1,895 | -€634 | -25.1% |
| Current assets | 29/58 | €169,187 | €159,662 | -€9,525 | -5.6% |
| Amounts receivable within one year | 40/41 | €129,622 | €131,537 | +€1,915 | +1.5% |
| Trade receivables | 40 | €119,750 | €115,358 | -€4,392 | -3.7% |
| Other amounts receivable | 41 | €9,872 | €16,179 | +€6,307 | +63.9% |
| Cash at bank and in hand | 54/58 | €39,565 | €28,115 | -€11,450 | -28.9% |
| Deferred charges and accrued income | 490/1 | €0 | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €172,246 | €161,901 | -€10,344 | -6.0% |
| Equity | 10/15 | €158,813 | €155,587 | -€3,226 | -2.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,813 | €153,587 | -€3,226 | -2.1% |
| Amounts payable | 17/49 | €13,433 | €6,315 | -€7,118 | -53.0% |
| Amounts payable within one year | 42/48 | €13,433 | €6,315 | -€7,118 | -53.0% |
| Trade debts | 44 | €9,297 | €6,315 | -€2,982 | -32.1% |
| Suppliers | 440/4 | €9,297 | €6,315 | -€2,982 | -32.1% |
| Taxes, remuneration and social security | 45 | €4,136 | €0 | -€4,136 | -100.0% |
| Taxes | 450/3 | €4,136 | €0 | -€4,136 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €820 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,205 | €694 | -€511 | -42.4% |
| Gross operating margin | 9900 | €14,053 | -€1,598 | -€15,651 | |
| Operating profit (loss) | 9901 | €12,028 | -€3,112 | -€15,140 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €185 | €114 | -€70 | -38.0% |
| Recurring financial charges | 65 | €185 | €114 | -€70 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €11,846 | -€3,226 | -€15,073 | |
| Income taxes | 67/77 | €2,495 | €0 | -€2,495 | -100.0% |
| Profit (loss) for the period | 9904 | €9,352 | -€3,226 | -€12,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,352 | -€3,226 | -€12,578 |
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 8 October 2026 via checked.be.