JDR Management: what changed
Two fiscal 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 Management
Largest movements
- Cash +€39,505
up €39,505 (+267.4%), from €14,772 to €54,276
mainly Net result for the year (+€47,533)
- Receivables within one year +€6,384
up €6,384 (+68.2%), from €9,360 to €15,744
of which Trade receivables: +€5,555
- Profit (loss) carried forward +€47,533
up €47,533 (+483.8%), from €9,825 to €57,358
- Tax, wage and social debts -€947
down €947 (-12.0%), from €7,884 to €6,937
of which Taxes: -€947
- Turnover +€99,364
up €99,364 (+363.6%), from €27,324 to €126,688
- Purchases and services +€52,407
up €52,407 (+352.5%), from €14,867 to €67,274
- Gross operating margin +€48,987
up €48,987 (+391.1%), from €12,526 to €61,514
- Taxes +€10,932
up €10,932 (+406.5%), from €2,689 to €13,622
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 | €24,132 | €70,398 | +€46,266 | +191.7% |
| Current assets | 29/58 | €24,132 | €70,398 | +€46,266 | +191.7% |
| Amounts receivable within one year | 40/41 | €9,360 | €15,744 | +€6,384 | +68.2% |
| Trade receivables | 40 | €8,965 | €14,520 | +€5,555 | +62.0% |
| Other amounts receivable | 41 | €396 | €1,224 | +€828 | +209.5% |
| Cash at bank and in hand | 54/58 | €14,772 | €54,276 | +€39,505 | +267.4% |
| Deferred charges and accrued income | 490/1 | - | €378 | +€378 | |
| Total equity and liabilities | 10/49 | €24,132 | €70,398 | +€46,266 | +191.7% |
| Equity | 10/15 | €14,825 | €62,358 | +€47,533 | +320.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,825 | €57,358 | +€47,533 | +483.8% |
| Amounts payable | 17/49 | €9,307 | €8,040 | -€1,268 | -13.6% |
| Amounts payable within one year | 42/48 | €9,307 | €8,040 | -€1,268 | -13.6% |
| Trade debts | 44 | €1,423 | €1,102 | -€321 | -22.5% |
| Suppliers | 440/4 | €1,423 | €1,102 | -€321 | -22.5% |
| Taxes, remuneration and social security | 45 | €7,884 | €6,937 | -€947 | -12.0% |
| Taxes | 450/3 | €7,884 | €6,937 | -€947 | -12.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | €27,324 | €126,688 | +€99,364 | +363.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,867 | €67,274 | +€52,407 | +352.5% |
| Non-recurring operating charges | 66A | - | €216 | +€216 | |
| Gross operating margin | 9900 | €12,526 | €61,514 | +€48,987 | +391.1% |
| Operating profit (loss) | 9901 | €12,526 | €61,298 | +€48,771 | +389.4% |
| Financial charges | 65/66B | €12 | €142 | +€130 | +1086.8% |
| Recurring financial charges | 65 | €12 | €142 | +€130 | +1086.8% |
| Profit (loss) for the period before taxes | 9903 | €12,514 | €61,155 | +€48,641 | +388.7% |
| Income taxes | 67/77 | €2,689 | €13,622 | +€10,932 | +406.5% |
| Profit (loss) for the period | 9904 | €9,825 | €47,533 | +€37,708 | +383.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,825 | €47,533 | +€37,708 | +383.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.