JDR TECHNIEK: 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 TECHNIEK
Largest movements
- Cash +€29,055
up €29,055 (+228%), from €12,726 to €41,781
mainly Net result for the year (+€39,500) and Debts after one year (+€11,947)
- Tangible fixed assets +€20,697
up €20,697 (+267%), from €7,746 to €28,443
of which Furniture and vehicles: +€23,455
- Receivables within one year -€11,902
down €11,902 (-7.6%), from €156,599 to €144,697
of which Other amounts receivable: -€14,399
- Stocks and contracts +€5,780
up €5,780 (+19.7%), from €29,354 to €35,134
- Profit (loss) carried forward +€39,500
up €39,500 (+32.1%), from €123,152 to €162,652
- Trade debts -€25,469
down €25,469 (-49.5%), from €51,440 to €25,970
- Debts after one year +€11,947
up €11,947 (+487%), from €2,454 to €14,401
- Current portion of long-term debt +€8,106
up €8,106 (+49.1%), from €16,506 to €24,613
- Advances received +€7,776
new in 2025: €7,776
- Gross operating margin +€41,228
up €41,228 (+77.6%), from €53,124 to €94,353
- Staff costs +€8,637
up €8,637 (+34.3%), from €25,210 to €33,847
- Taxes +€5,920
up €5,920 (+115%), from €5,159 to €11,079
- Depreciation +€4,620
up €4,620 (+117%), from €3,965 to €8,585
- Financial charges +€1,363
up €1,363 (+145%), from €941 to €2,304
of which Financial charges: +€999
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 | €208,044 | €251,675 | +€43,631 | +21.0% |
| Fixed assets | 21/28 | €8,826 | €29,523 | +€20,697 | +235% |
| Tangible fixed assets | 22/27 | €7,746 | €28,443 | +€20,697 | +267% |
| Plant, machinery and equipment | 23 | €6,816 | €4,057 | -€2,758 | -40.5% |
| Furniture and vehicles | 24 | €930 | €24,386 | +€23,455 | +2,521% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €199,218 | €222,152 | +€22,934 | +11.5% |
| Stocks and contracts in progress | 3 | €29,354 | €35,134 | +€5,780 | +19.7% |
| Stocks | 30/36 | €29,354 | €35,134 | +€5,780 | +19.7% |
| Amounts receivable within one year | 40/41 | €156,599 | €144,697 | -€11,902 | -7.6% |
| Trade receivables | 40 | €100,339 | €102,836 | +€2,497 | +2.5% |
| Other amounts receivable | 41 | €56,260 | €41,861 | -€14,399 | -25.6% |
| Cash at bank and in hand | 54/58 | €12,726 | €41,781 | +€29,055 | +228% |
| Deferred charges and accrued income | 490/1 | €540 | €540 | = | 0.0% |
| Total equity and liabilities | 10/49 | €208,044 | €251,675 | +€43,631 | +21.0% |
| Equity | 10/15 | €128,152 | €167,652 | +€39,500 | +30.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,152 | €162,652 | +€39,500 | +32.1% |
| Amounts payable | 17/49 | €79,892 | €84,023 | +€4,131 | +5.2% |
| Amounts payable after more than one year | 17 | €2,454 | €14,401 | +€11,947 | +487% |
| Financial debts | 170/4 | €2,454 | €14,401 | +€11,947 | +487% |
| Amounts payable within one year | 42/48 | €77,374 | €69,430 | -€7,945 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €16,506 | €24,613 | +€8,106 | +49.1% |
| Trade debts | 44 | €51,440 | €25,970 | -€25,469 | -49.5% |
| Suppliers | 440/4 | €51,440 | €25,970 | -€25,469 | -49.5% |
| Advances received on contracts in progress | 46 | - | €7,776 | +€7,776 | |
| Taxes, remuneration and social security | 45 | €9,428 | €11,071 | +€1,642 | +17.4% |
| Taxes | 450/3 | €9,428 | €8,969 | -€459 | -4.9% |
| Remuneration and social security | 454/9 | - | €2,102 | +€2,102 | |
| Accrued charges and deferred income | 492/3 | €64 | €192 | +€128 | +201% |
| Remuneration, social security and pensions | 62 | €25,210 | €33,847 | +€8,637 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,965 | €8,585 | +€4,620 | +117% |
| Other operating charges | 640/8 | €755 | €593 | -€162 | -21.4% |
| Gross operating margin | 9900 | €53,124 | €94,353 | +€41,228 | +77.6% |
| Operating profit (loss) | 9901 | €23,194 | €51,328 | +€28,133 | +121% |
| Financial income | 75/76B | €1,360 | €1,556 | +€196 | +14.4% |
| Recurring financial income | 75 | €1,360 | €1,556 | +€196 | +14.4% |
| Financial charges | 65/66B | €941 | €2,304 | +€1,363 | +145% |
| Recurring financial charges | 65 | €749 | €1,749 | +€999 | +133% |
| Non-recurring financial charges | 66B | €192 | €556 | +€364 | +189% |
| Profit (loss) for the period before taxes | 9903 | €23,613 | €50,579 | +€26,966 | +114% |
| Income taxes | 67/77 | €5,159 | €11,079 | +€5,920 | +115% |
| Profit (loss) for the period | 9904 | €18,454 | €39,500 | +€21,046 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €18,454 | €39,500 | +€21,046 | +114% |
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 25 October 2026 via checked.be.