JDP-MM: 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-MM
Largest movements
- Cash +€471
up €471 (+9.7%), from €4,832 to €5,303
mainly Net result for the year (+€362) and Trade debts (+€109)
- Profit (loss) carried forward +€362
up €362 (+15.5%), from -€2,342 to -€1,980
- Trade debts +€109
up €109 (+11.1%), from €974 to €1,083
- Gross operating margin +€912
up €912, from -€488 to €424
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 | €4,832 | €5,303 | +€471 | +9.7% |
| Current assets | 29/58 | €4,832 | €5,303 | +€471 | +9.7% |
| Cash at bank and in hand | 54/58 | €4,832 | €5,303 | +€471 | +9.7% |
| Total equity and liabilities | 10/49 | €4,832 | €5,303 | +€471 | +9.7% |
| Equity | 10/15 | €3,858 | €4,220 | +€362 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,342 | -€1,980 | +€362 | +15.5% |
| Amounts payable | 17/49 | €974 | €1,083 | +€109 | +11.1% |
| Amounts payable within one year | 42/48 | €974 | €1,083 | +€109 | +11.1% |
| Trade debts | 44 | €974 | €1,083 | +€109 | +11.1% |
| Suppliers | 440/4 | €974 | €1,083 | +€109 | +11.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€488 | €424 | +€912 | |
| Operating profit (loss) | 9901 | -€550 | €362 | +€912 | |
| Profit (loss) for the period before taxes | 9903 | -€550 | €362 | +€912 | |
| Profit (loss) for the period | 9904 | -€550 | €362 | +€912 | |
| Profit (loss) for the period to be appropriated | 9905 | -€550 | €362 | +€912 |
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 18 October 2026 via checked.be.