JDR & PARTNERS: 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 & PARTNERS
Largest movements
- Tangible fixed assets -€19,749
down €19,749 (-3.7%), from €532,033 to €512,285
of which Land and buildings: -€18,851
- Cash +€11,424
up €11,424 (+56.8%), from €20,096 to €31,519
mainly Net result for the year (+€24,995) and Depreciation (+€19,749)
- Reserves +€537,538
up €537,538 (+28899.9%), from €1,860 to €539,398
of which Distributable reserves: +€539,398
- Profit (loss) carried forward -€512,544
no longer reported in 2025 (was €512,544)
- Trade debts -€34,077
down €34,077 (-93.7%), from €36,372 to €2,295
- Gross operating margin +€23,495
up €23,495 (+76.4%), from €30,748 to €54,243
- Financial income -€9,232
down €9,232 (-95.6%), from €9,655 to €424
- Financial charges +€1,274
up €1,274 (+184.0%), from €692 to €1,966
- Taxes -€1,138
down €1,138 (-18.0%), from €6,320 to €5,182
- Other operating charges +€556
up €556 (+25.0%), from €2,221 to €2,777
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 | €560,293 | €553,893 | -€6,401 | -1.1% |
| Fixed assets | 21/28 | €532,033 | €512,285 | -€19,749 | -3.7% |
| Tangible fixed assets | 22/27 | €532,033 | €512,285 | -€19,749 | -3.7% |
| Land and buildings | 22 | €523,022 | €504,171 | -€18,851 | -3.6% |
| Plant, machinery and equipment | 23 | €176 | - | -€176 | |
| Furniture and vehicles | 24 | €1,985 | €1,263 | -€722 | -36.4% |
| Other tangible fixed assets | 26 | €6,850 | €6,850 | = | 0.0% |
| Current assets | 29/58 | €28,260 | €41,608 | +€13,348 | +47.2% |
| Amounts receivable within one year | 40/41 | €7,062 | €8,986 | +€1,924 | +27.3% |
| Trade receivables | 40 | €2,063 | - | -€2,063 | |
| Other amounts receivable | 41 | €4,999 | €8,986 | +€3,987 | +79.8% |
| Current investments | 50/53 | €1,103 | €1,103 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,096 | €31,519 | +€11,424 | +56.8% |
| Total equity and liabilities | 10/49 | €560,293 | €553,893 | -€6,401 | -1.1% |
| Equity | 10/15 | €520,604 | €545,598 | +€24,995 | +4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €539,398 | +€537,538 | +28899.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €539,398 | +€539,398 | |
| Profit (loss) carried forward | 14 | €512,544 | - | -€512,544 | |
| Amounts payable | 17/49 | €39,690 | €8,295 | -€31,395 | -79.1% |
| Amounts payable within one year | 42/48 | €39,690 | €8,295 | -€31,395 | -79.1% |
| Trade debts | 44 | €36,372 | €2,295 | -€34,077 | -93.7% |
| Suppliers | 440/4 | €36,372 | €2,295 | -€34,077 | -93.7% |
| Taxes, remuneration and social security | 45 | €3,318 | €6,000 | +€2,682 | +80.8% |
| Taxes | 450/3 | €3,318 | €6,000 | +€2,682 | +80.8% |
| Non-recurring operating income | 76A | - | €32,000 | +€32,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,925 | €19,749 | -€176 | -0.9% |
| Other operating charges | 640/8 | €2,221 | €2,777 | +€556 | +25.0% |
| Gross operating margin | 9900 | €30,748 | €54,243 | +€23,495 | +76.4% |
| Operating profit (loss) | 9901 | €8,603 | €31,718 | +€23,115 | +268.7% |
| Financial income | 75/76B | €9,655 | €424 | -€9,232 | -95.6% |
| Recurring financial income | 75 | €9,655 | €424 | -€9,232 | -95.6% |
| Financial charges | 65/66B | €692 | €1,966 | +€1,274 | +184.0% |
| Recurring financial charges | 65 | €692 | €1,966 | +€1,274 | +184.0% |
| Profit (loss) for the period before taxes | 9903 | €17,566 | €30,176 | +€12,610 | +71.8% |
| Income taxes | 67/77 | €6,320 | €5,182 | -€1,138 | -18.0% |
| Profit (loss) for the period | 9904 | €11,246 | €24,995 | +€13,748 | +122.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,246 | €24,995 | +€13,748 | +122.2% |
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 9 October 2026 via checked.be.