JDP Home: 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.
JDP Home
Largest movements
- Cash -€88,111
down €88,111 (-49.6%), from €177,795 to €89,685
mainly Other debts (-€201,849) and Contributions, distributions and other (-€141,176)
- Receivables within one year +€33,634
up €33,634 (+19.1%), from €175,692 to €209,326
of which Other amounts receivable: +€34,828
- Tangible fixed assets -€12,712
down €12,712 (-40.0%), from €31,764 to €19,051
- Other debts -€201,849
no longer reported in 2025 (was €201,849)
- Trade debts +€100,139
up €100,139 (+140%), from €71,585 to €171,724
- Tax, wage and social debts +€21,357
up €21,357 (+57.7%), from €37,024 to €58,381
of which Taxes: +€25,307
- Profit (loss) carried forward +€19,181
up €19,181 (+79.2%), from €24,213 to €43,394
- Debts after one year -€8,576
down €8,576 (-31.6%), from €27,163 to €18,587
- Gross operating margin -€59,912
down €59,912 (-20.4%), from €293,814 to €233,901
- Taxes -€19,766
down €19,766 (-27.8%), from €71,074 to €51,307
- Depreciation +€4,766
up €4,766 (+43.9%), from €10,860 to €15,626
- Other operating charges -€4,268
down €4,268 (-62.2%), from €6,864 to €2,596
- Financial charges +€3,667
up €3,667 (+1,056%), from €347 to €4,015
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 | €385,251 | €318,062 | -€67,189 | -17.4% |
| Fixed assets | 21/28 | €31,764 | €19,051 | -€12,712 | -40.0% |
| Tangible fixed assets | 22/27 | €31,764 | €19,051 | -€12,712 | -40.0% |
| Furniture and vehicles | 24 | €31,764 | €19,051 | -€12,712 | -40.0% |
| Current assets | 29/58 | €353,487 | €299,011 | -€54,476 | -15.4% |
| Amounts receivable within one year | 40/41 | €175,692 | €209,326 | +€33,634 | +19.1% |
| Trade receivables | 40 | €171,068 | €169,875 | -€1,193 | -0.7% |
| Other amounts receivable | 41 | €4,624 | €39,452 | +€34,828 | +753% |
| Cash at bank and in hand | 54/58 | €177,795 | €89,685 | -€88,111 | -49.6% |
| Total equity and liabilities | 10/49 | €385,251 | €318,062 | -€67,189 | -17.4% |
| Equity | 10/15 | €41,613 | €60,794 | +€19,181 | +46.1% |
| Contributions | 10/11 | €17,400 | €17,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,213 | €43,394 | +€19,181 | +79.2% |
| Amounts payable | 17/49 | €343,638 | €257,268 | -€86,369 | -25.1% |
| Amounts payable after more than one year | 17 | €27,163 | €18,587 | -€8,576 | -31.6% |
| Financial debts | 170/4 | €27,163 | €18,587 | -€8,576 | -31.6% |
| Amounts payable within one year | 42/48 | €316,475 | €238,681 | -€77,794 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €6,016 | €8,576 | +€2,559 | +42.5% |
| Trade debts | 44 | €71,585 | €171,724 | +€100,139 | +140% |
| Suppliers | 440/4 | €71,585 | €171,724 | +€100,139 | +140% |
| Taxes, remuneration and social security | 45 | €37,024 | €58,381 | +€21,357 | +57.7% |
| Taxes | 450/3 | €33,074 | €58,381 | +€25,307 | +76.5% |
| Remuneration and social security | 454/9 | €3,950 | - | -€3,950 | |
| Other amounts payable | 47/48 | €201,849 | - | -€201,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,860 | €15,626 | +€4,766 | +43.9% |
| Other operating charges | 640/8 | €6,864 | €2,596 | -€4,268 | -62.2% |
| Non-recurring operating charges | 66A | €3,520 | - | -€3,520 | |
| Gross operating margin | 9900 | €293,814 | €233,901 | -€59,912 | -20.4% |
| Operating profit (loss) | 9901 | €272,570 | €215,679 | -€56,891 | -20.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €347 | €4,015 | +€3,667 | +1,056% |
| Recurring financial charges | 65 | €347 | €4,015 | +€3,667 | +1,056% |
| Profit (loss) for the period before taxes | 9903 | €272,223 | €211,664 | -€60,558 | -22.2% |
| Income taxes | 67/77 | €71,074 | €51,307 | -€19,766 | -27.8% |
| Profit (loss) for the period | 9904 | €201,149 | €160,357 | -€40,792 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €201,149 | €160,357 | -€40,792 | -20.3% |
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 22 October 2026 via checked.be.