JDP Invest: what changed
JDP Invest
Largest movements
- Stocks and contracts -€135,367
down €135,367 (-72.8%), from €185,853 to €50,485
- Receivables within one year -€54,142
down €54,142 (-54.5%), from €99,346 to €45,204
of which Trade receivables: -€47,410
- Tangible fixed assets +€33,633
up €33,633 (+83.9%), from €40,110 to €73,742
of which Plant, machinery and equipment: +€46,552
- Deferred charges and accrued income -€4,650
no longer reported in 2025 (was €4,650)
- Cash +€3,530
up €3,530 (+445%), from €794 to €4,324
mainly Stocks and contracts (+€135,367) and Receivables within one year (+€54,142)
- Debts after one year -€123,664
down €123,664 (-81.7%), from €151,336 to €27,672
- Trade debts -€74,095
down €74,095 (-62.8%), from €118,004 to €43,909
- Short-term financial debts +€35,349
up €35,349 (+86.7%), from €40,774 to €76,123
- Profit (loss) carried forward +€11,777
up €11,777 (+34.8%), from -€33,865 to -€22,088
- Current portion of long-term debt -€3,709
down €3,709 (-19.9%), from €18,630 to €14,920
- Gross operating margin +€48,838
up €48,838, from -€5,859 to €42,979
- Depreciation +€5,337
up €5,337 (+40.2%), from €13,283 to €18,620
- Financial charges -€1,339
down €1,339 (-9.6%), from €13,946 to €12,607
- Financial income +€879
up €879 (+732%), from €120 to €999
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,219 | €173,756 | -€157,464 | -47.5% |
| Fixed assets | 21/28 | €40,577 | €73,742 | +€33,166 | +81.7% |
| Intangible fixed assets | 21 | €467 | - | -€467 | |
| Tangible fixed assets | 22/27 | €40,110 | €73,742 | +€33,633 | +83.9% |
| Plant, machinery and equipment | 23 | €24,098 | €70,650 | +€46,552 | +193% |
| Furniture and vehicles | 24 | €4,788 | €3,092 | -€1,696 | -35.4% |
| Leasing and similar rights | 25 | €5,948 | - | -€5,948 | |
| Other tangible fixed assets | 26 | €5,276 | - | -€5,276 | |
| Current assets | 29/58 | €290,643 | €100,013 | -€190,629 | -65.6% |
| Stocks and contracts in progress | 3 | €185,853 | €50,485 | -€135,367 | -72.8% |
| Stocks | 30/36 | €185,853 | €50,485 | -€135,367 | -72.8% |
| Amounts receivable within one year | 40/41 | €99,346 | €45,204 | -€54,142 | -54.5% |
| Trade receivables | 40 | €92,387 | €44,977 | -€47,410 | -51.3% |
| Other amounts receivable | 41 | €6,959 | €227 | -€6,732 | -96.7% |
| Cash at bank and in hand | 54/58 | €794 | €4,324 | +€3,530 | +445% |
| Deferred charges and accrued income | 490/1 | €4,650 | - | -€4,650 | |
| Total equity and liabilities | 10/49 | €331,219 | €173,756 | -€157,464 | -47.5% |
| Equity | 10/15 | -€11,456 | €321 | +€11,777 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €7,409 | €7,409 | = | 0.0% |
| Distributable reserves | 133 | €7,409 | €7,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,865 | -€22,088 | +€11,777 | +34.8% |
| Amounts payable | 17/49 | €342,675 | €173,434 | -€169,241 | -49.4% |
| Amounts payable after more than one year | 17 | €151,336 | €27,672 | -€123,664 | -81.7% |
| Financial debts | 170/4 | €151,336 | €27,672 | -€123,664 | -81.7% |
| Amounts payable within one year | 42/48 | €191,275 | €145,159 | -€46,117 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €18,630 | €14,920 | -€3,709 | -19.9% |
| Financial debts | 43 | €40,774 | €76,123 | +€35,349 | +86.7% |
| Credit institutions | 430/8 | €40,774 | €76,123 | +€35,349 | +86.7% |
| Trade debts | 44 | €118,004 | €43,909 | -€74,095 | -62.8% |
| Suppliers | 440/4 | €118,004 | €43,909 | -€74,095 | -62.8% |
| Taxes, remuneration and social security | 45 | €5,630 | €5,386 | -€244 | -4.3% |
| Taxes | 450/3 | €4,630 | €5,364 | +€734 | +15.9% |
| Remuneration and social security | 454/9 | €1,000 | €22 | -€978 | -97.8% |
| Other amounts payable | 47/48 | €8,237 | €4,820 | -€3,418 | -41.5% |
| Accrued charges and deferred income | 492/3 | €63 | €604 | +€540 | +852% |
| Non-recurring operating income | 76A | €951 | €2,478 | +€1,528 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,283 | €18,620 | +€5,337 | +40.2% |
| Other operating charges | 640/8 | €898 | €974 | +€76 | +8.5% |
| Gross operating margin | 9900 | -€5,859 | €42,979 | +€48,838 | |
| Operating profit (loss) | 9901 | -€20,040 | €23,385 | +€43,424 | |
| Financial income | 75/76B | €120 | €999 | +€879 | +732% |
| Recurring financial income | 75 | €120 | €999 | +€879 | +732% |
| Financial charges | 65/66B | €13,946 | €12,607 | -€1,339 | -9.6% |
| Recurring financial charges | 65 | €13,946 | €12,607 | -€1,339 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,865 | €11,777 | +€45,643 | |
| Profit (loss) for the period | 9904 | -€33,865 | €11,777 | +€45,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,865 | €11,777 | +€45,643 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.