JDPN: 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.
JDPN
Largest movements
- Cash -€141,419
down €141,419 (-28.0%), from €505,738 to €364,319
mainly Contributions, distributions and other (-€1.3m) and Debts after one year (-€58,508)
- Tangible fixed assets -€52,444
down €52,444 (-5.0%), from €1.1m to €1.0m
of which Leasing and similar rights: -€63,729
- Reserves -€930,828
down €930,828 (-98.9%), from €940,957 to €10,129
of which Distributable reserves: -€928,968
- Other debts +€655,000
new in 2025: €655,000
- Tax, wage and social debts +€115,834
up €115,834 (+115%), from €100,728 to €216,562
- Debts after one year -€58,508
down €58,508 (-5.6%), from €1.0m to €982,596
- Depreciation -€116,633
down €116,633 (-63.8%), from €182,939 to €66,306
- Taxes +€40,920
up €40,920 (+46.8%), from €87,435 to €128,355
- Financial charges +€13,466
up €13,466 (+41.9%), from €32,154 to €45,620
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 | €2,165,147 | €1,965,648 | -€199,499 | -9.2% |
| Fixed assets | 21/28 | €1,052,535 | €1,000,091 | -€52,444 | -5.0% |
| Tangible fixed assets | 22/27 | €1,052,535 | €1,000,091 | -€52,444 | -5.0% |
| Plant, machinery and equipment | 23 | - | €10,820 | +€10,820 | |
| Furniture and vehicles | 24 | €1,645 | €2,110 | +€465 | +28.3% |
| Leasing and similar rights | 25 | €1,050,890 | €987,161 | -€63,729 | -6.1% |
| Current assets | 29/58 | €1,112,612 | €965,557 | -€147,055 | -13.2% |
| Amounts receivable within one year | 40/41 | €606,874 | €600,766 | -€6,108 | -1.0% |
| Trade receivables | 40 | €538,103 | €506,262 | -€31,841 | -5.9% |
| Other amounts receivable | 41 | €68,771 | €94,504 | +€25,733 | +37.4% |
| Cash at bank and in hand | 54/58 | €505,738 | €364,319 | -€141,419 | -28.0% |
| Deferred charges and accrued income | 490/1 | - | €472 | +€472 | |
| Total equity and liabilities | 10/49 | €2,165,147 | €1,965,648 | -€199,499 | -9.2% |
| Equity | 10/15 | €959,557 | €28,729 | -€930,828 | -97.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €940,957 | €10,129 | -€930,828 | -98.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €939,097 | €10,129 | -€928,968 | -98.9% |
| Amounts payable | 17/49 | €1,205,590 | €1,936,919 | +€731,329 | +60.7% |
| Amounts payable after more than one year | 17 | €1,041,104 | €982,596 | -€58,508 | -5.6% |
| Financial debts | 170/4 | €1,041,104 | €982,596 | -€58,508 | -5.6% |
| Amounts payable within one year | 42/48 | €158,486 | €948,323 | +€789,837 | +498% |
| Current portion of amounts payable after more than one year | 42 | €56,163 | €58,508 | +€2,345 | +4.2% |
| Trade debts | 44 | €1,595 | €18,253 | +€16,658 | +1,044% |
| Suppliers | 440/4 | €1,595 | €18,253 | +€16,658 | +1,044% |
| Taxes, remuneration and social security | 45 | €100,728 | €216,562 | +€115,834 | +115% |
| Taxes | 450/3 | €100,728 | €216,562 | +€115,834 | +115% |
| Other amounts payable | 47/48 | - | €655,000 | +€655,000 | |
| Accrued charges and deferred income | 492/3 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,939 | €66,306 | -€116,633 | -63.8% |
| Other operating charges | 640/8 | €2,791 | €5,760 | +€2,969 | +106% |
| Gross operating margin | 9900 | €608,558 | €605,551 | -€3,007 | -0.5% |
| Operating profit (loss) | 9901 | €422,828 | €533,485 | +€110,657 | +26.2% |
| Financial income | 75/76B | - | €620 | +€620 | |
| Recurring financial income | 75 | - | €620 | +€620 | |
| Financial charges | 65/66B | €32,154 | €45,620 | +€13,466 | +41.9% |
| Recurring financial charges | 65 | €32,154 | €45,620 | +€13,466 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €390,674 | €488,485 | +€97,811 | +25.0% |
| Income taxes | 67/77 | €87,435 | €128,355 | +€40,920 | +46.8% |
| Profit (loss) for the period | 9904 | €303,239 | €360,130 | +€56,891 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €303,239 | €360,130 | +€56,891 | +18.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.