JDR - Packet: 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 - Packet
Largest movements
- Cash +€13,605
up €13,605 (+59.4%), from €22,916 to €36,521
mainly Depreciation (+€10,489) and Net result for the year (+€10,133)
- Tangible fixed assets -€10,489
down €10,489 (-34.2%), from €30,625 to €20,136
of which Leasing and similar rights: -€7,879
- Deferred charges and accrued income -€7,295
down €7,295 (-91.1%), from €8,010 to €715
- Stocks and contracts +€1,163
new in 2025: €1,163
- Reserves +€10,133
up €10,133 (+86.6%), from €11,707 to €21,840
- Debts after one year -€7,476
down €7,476 (-49.1%), from €15,236 to €7,760
- Tax, wage and social debts -€3,619
down €3,619 (-34.9%), from €10,372 to €6,753
of which Remuneration and social security: -€2,000
- Trade debts -€2,306
down €2,306 (-72.0%), from €3,200 to €895
- Gross operating margin +€7,040
up €7,040 (+34.1%), from €20,661 to €27,701
- Taxes +€2,254
up €2,254 (+105%), from €2,143 to €4,396
- Depreciation +€285
up €285 (+2.8%), from €10,204 to €10,489
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 | €61,551 | €59,131 | -€2,419 | -3.9% |
| Fixed assets | 21/28 | €30,625 | €20,201 | -€10,424 | -34.0% |
| Tangible fixed assets | 22/27 | €30,625 | €20,136 | -€10,489 | -34.2% |
| Land and buildings | 22 | €1,437 | €1,097 | -€340 | -23.6% |
| Furniture and vehicles | 24 | €4,902 | €2,632 | -€2,270 | -46.3% |
| Leasing and similar rights | 25 | €24,286 | €16,406 | -€7,879 | -32.4% |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €30,926 | €38,931 | +€8,005 | +25.9% |
| Stocks and contracts in progress | 3 | - | €1,163 | +€1,163 | |
| Stocks | 30/36 | - | €1,163 | +€1,163 | |
| Amounts receivable within one year | 40/41 | - | €532 | +€532 | |
| Trade receivables | 40 | - | €532 | +€532 | |
| Cash at bank and in hand | 54/58 | €22,916 | €36,521 | +€13,605 | +59.4% |
| Deferred charges and accrued income | 490/1 | €8,010 | €715 | -€7,295 | -91.1% |
| Total equity and liabilities | 10/49 | €61,551 | €59,131 | -€2,419 | -3.9% |
| Equity | 10/15 | €13,707 | €23,840 | +€10,133 | +73.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,707 | €21,840 | +€10,133 | +86.6% |
| Distributable reserves | 133 | €11,707 | €21,840 | +€10,133 | +86.6% |
| Amounts payable | 17/49 | €47,844 | €35,291 | -€12,552 | -26.2% |
| Amounts payable after more than one year | 17 | €15,236 | €7,760 | -€7,476 | -49.1% |
| Financial debts | 170/4 | €15,236 | €7,760 | -€7,476 | -49.1% |
| Amounts payable within one year | 42/48 | €32,608 | €27,532 | -€5,077 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €7,202 | €7,476 | +€274 | +3.8% |
| Trade debts | 44 | €3,200 | €895 | -€2,306 | -72.0% |
| Suppliers | 440/4 | €3,200 | €895 | -€2,306 | -72.0% |
| Taxes, remuneration and social security | 45 | €10,372 | €6,753 | -€3,619 | -34.9% |
| Taxes | 450/3 | €8,372 | €6,753 | -€1,619 | -19.3% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €11,833 | €12,408 | +€575 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,204 | €10,489 | +€285 | +2.8% |
| Other operating charges | 640/8 | €1,047 | €1,092 | +€45 | +4.3% |
| Gross operating margin | 9900 | €20,661 | €27,701 | +€7,040 | +34.1% |
| Operating profit (loss) | 9901 | €9,410 | €16,120 | +€6,710 | +71.3% |
| Financial income | 75/76B | €13 | €230 | +€217 | +1,682% |
| Recurring financial income | 75 | €13 | €230 | +€217 | +1,682% |
| Financial charges | 65/66B | €1,958 | €1,820 | -€138 | -7.1% |
| Recurring financial charges | 65 | €1,958 | €1,820 | -€138 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €7,465 | €14,530 | +€7,065 | +94.6% |
| Income taxes | 67/77 | €2,143 | €4,396 | +€2,254 | +105% |
| Profit (loss) for the period | 9904 | €5,322 | €10,133 | +€4,811 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,322 | €10,133 | +€4,811 | +90.4% |
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.