JDP Law: 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 Law
Largest movements
- Cash -€63,593
down €63,593 (-55.9%), from €113,673 to €50,081
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€47,675)
- Tangible fixed assets +€40,528
up €40,528 (+2,830%), from €1,432 to €41,960
of which Leasing and similar rights: +€41,144
- Receivables within one year +€2,243
up €2,243 (+98.4%), from €2,281 to €4,524
of which Other amounts receivable: +€1,900
- Profit (loss) carried forward -€68,960
down €68,960 (-62.0%), from €111,229 to €42,268
- Debts after one year +€33,001
new in 2025: €33,001
- Current portion of long-term debt +€8,697
new in 2025: €8,697
- Tax, wage and social debts +€4,089
up €4,089 (+89.6%), from €4,566 to €8,655
- Trade debts +€2,488
up €2,488 (+290%), from €858 to €3,346
- Gross operating margin -€14,474
down €14,474 (-23.0%), from €62,984 to €48,510
- Depreciation +€6,872
up €6,872 (+2,496%), from €275 to €7,147
- Taxes -€4,554
down €4,554 (-33.6%), from €13,566 to €9,012
- Financial charges +€1,009
new in 2025: €1,009
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 | €117,653 | €96,967 | -€20,685 | -17.6% |
| Fixed assets | 21/28 | €1,432 | €41,960 | +€40,528 | +2,830% |
| Tangible fixed assets | 22/27 | €1,432 | €41,960 | +€40,528 | +2,830% |
| Furniture and vehicles | 24 | €1,432 | €816 | -€616 | -43.0% |
| Leasing and similar rights | 25 | - | €41,144 | +€41,144 | |
| Current assets | 29/58 | €116,220 | €55,007 | -€61,213 | -52.7% |
| Amounts receivable within one year | 40/41 | €2,281 | €4,524 | +€2,243 | +98.4% |
| Trade receivables | 40 | - | €343 | +€343 | |
| Other amounts receivable | 41 | €2,281 | €4,180 | +€1,900 | +83.3% |
| Cash at bank and in hand | 54/58 | €113,673 | €50,081 | -€63,593 | -55.9% |
| Deferred charges and accrued income | 490/1 | €266 | €402 | +€136 | +51.1% |
| Total equity and liabilities | 10/49 | €117,653 | €96,967 | -€20,685 | -17.6% |
| Equity | 10/15 | €112,229 | €43,268 | -€68,960 | -61.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,229 | €42,268 | -€68,960 | -62.0% |
| Amounts payable | 17/49 | €5,424 | €53,699 | +€48,275 | +890% |
| Amounts payable after more than one year | 17 | - | €33,001 | +€33,001 | |
| Financial debts | 170/4 | - | €33,001 | +€33,001 | |
| Amounts payable within one year | 42/48 | €5,424 | €20,698 | +€15,274 | +282% |
| Current portion of amounts payable after more than one year | 42 | - | €8,697 | +€8,697 | |
| Trade debts | 44 | €858 | €3,346 | +€2,488 | +290% |
| Suppliers | 440/4 | €858 | €3,346 | +€2,488 | +290% |
| Taxes, remuneration and social security | 45 | €4,566 | €8,655 | +€4,089 | +89.6% |
| Taxes | 450/3 | €4,566 | €8,655 | +€4,089 | +89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €7,147 | +€6,872 | +2,496% |
| Other operating charges | 640/8 | €613 | €394 | -€219 | -35.7% |
| Gross operating margin | 9900 | €62,984 | €48,510 | -€14,474 | -23.0% |
| Operating profit (loss) | 9901 | €62,095 | €40,968 | -€21,127 | -34.0% |
| Financial income | 75/76B | €180 | €93 | -€88 | -48.7% |
| Recurring financial income | 75 | €180 | €93 | -€88 | -48.7% |
| Financial charges | 65/66B | - | €1,009 | +€1,009 | |
| Recurring financial charges | 65 | - | €1,009 | +€1,009 | |
| Profit (loss) for the period before taxes | 9903 | €62,276 | €40,052 | -€22,224 | -35.7% |
| Income taxes | 67/77 | €13,566 | €9,012 | -€4,554 | -33.6% |
| Profit (loss) for the period | 9904 | €48,710 | €31,040 | -€17,670 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,710 | €31,040 | -€17,670 | -36.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.