JDR ENGINEERING: 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.
JDR ENGINEERING
Largest movements
- Cash -€24,488
down €24,488 (-54.8%), from €44,717 to €20,228
mainly Contributions, distributions and other (-€222,272) and Receivables within one year (-€1,597)
- Reserves -€162,263
down €162,263 (-100.0%), from €162,263 to €0
- Other debts +€129,931
up €129,931 (+168.4%), from €77,149 to €207,080
- Tax, wage and social debts +€9,440
new in 2025: €9,440
- Financial income -€110,000
down €110,000 (-64.7%), from €170,000 to €60,000
- Gross operating margin +€1,669
up €1,669, from -€1,600 to €69
- Depreciation -€536
down €536 (-100.0%), from €536 to €0
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.
Cash bridge derived
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 | €240,412 | €217,521 | -€22,891 | -9.5% |
| Fixed assets | 21/28 | €195,695 | €195,695 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €195,695 | €195,695 | = | 0.0% |
| Current assets | 29/58 | €44,717 | €21,826 | -€22,891 | -51.2% |
| Amounts receivable within one year | 40/41 | - | €1,597 | +€1,597 | |
| Trade receivables | 40 | - | €1,597 | +€1,597 | |
| Cash at bank and in hand | 54/58 | €44,717 | €20,228 | -€24,488 | -54.8% |
| Total equity and liabilities | 10/49 | €240,412 | €217,521 | -€22,891 | -9.5% |
| Equity | 10/15 | €163,263 | €1,000 | -€162,263 | -99.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €162,263 | €0 | -€162,263 | -100.0% |
| Distributable reserves | 133 | €162,263 | €0 | -€162,263 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,149 | €216,521 | +€139,371 | +180.7% |
| Amounts payable within one year | 42/48 | €77,149 | €216,521 | +€139,371 | +180.7% |
| Taxes, remuneration and social security | 45 | - | €9,440 | +€9,440 | |
| Taxes | 450/3 | - | €9,440 | +€9,440 | |
| Other amounts payable | 47/48 | €77,149 | €207,080 | +€129,931 | +168.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €0 | -€536 | -100.0% |
| Gross operating margin | 9900 | -€1,600 | €69 | +€1,669 | |
| Operating profit (loss) | 9901 | -€2,136 | €69 | +€2,205 | |
| Financial income | 75/76B | €170,000 | €60,000 | -€110,000 | -64.7% |
| Recurring financial income | 75 | €170,000 | €60,000 | -€110,000 | -64.7% |
| Financial charges | 65/66B | €52 | €60 | +€8 | +14.4% |
| Recurring financial charges | 65 | €52 | €60 | +€8 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €167,812 | €60,009 | -€107,803 | -64.2% |
| Profit (loss) for the period | 9904 | €167,812 | €60,009 | -€107,803 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €167,812 | €60,009 | -€107,803 | -64.2% |
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 10 October 2026 via checked.be.