JDRA: 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.
JDRA
Largest movements
- Current investments +€244,000
new in 2025: €244,000
- Cash -€169,745
down €169,745 (-88.0%), from €192,984 to €23,239
mainly Current investments (-€244,000) and Tax, wage and social debts (-€30,694)
- Receivables within one year +€3,850
up €3,850 (+6.5%), from €59,643 to €63,494
of which Trade receivables: +€18,785
- Profit (loss) carried forward +€106,037
up €106,037 (+104.4%), from €101,599 to €207,636
- Tax, wage and social debts -€30,694
down €30,694 (-42.9%), from €71,576 to €40,882
- Gross operating margin +€6,749
up €6,749 (+5.2%), from €128,931 to €135,679
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 | €252,627 | €330,733 | +€78,106 | +30.9% |
| Current assets | 29/58 | €252,627 | €330,733 | +€78,106 | +30.9% |
| Amounts receivable within one year | 40/41 | €59,643 | €63,494 | +€3,850 | +6.5% |
| Trade receivables | 40 | €44,641 | €63,426 | +€18,785 | +42.1% |
| Other amounts receivable | 41 | €15,002 | €67 | -€14,935 | -99.6% |
| Current investments | 50/53 | - | €244,000 | +€244,000 | |
| Cash at bank and in hand | 54/58 | €192,984 | €23,239 | -€169,745 | -88.0% |
| Total equity and liabilities | 10/49 | €252,627 | €330,733 | +€78,106 | +30.9% |
| Equity | 10/15 | €179,099 | €285,136 | +€106,037 | +59.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,599 | €207,636 | +€106,037 | +104.4% |
| Amounts payable | 17/49 | €73,529 | €45,597 | -€27,931 | -38.0% |
| Amounts payable within one year | 42/48 | €73,529 | €45,597 | -€27,931 | -38.0% |
| Trade debts | 44 | €0 | €401 | +€401 | |
| Suppliers | 440/4 | €0 | €401 | +€401 | |
| Taxes, remuneration and social security | 45 | €71,576 | €40,882 | -€30,694 | -42.9% |
| Taxes | 450/3 | €71,576 | €40,882 | -€30,694 | -42.9% |
| Other amounts payable | 47/48 | €1,953 | €4,314 | +€2,361 | +120.9% |
| Remuneration, social security and pensions | 62 | €163 | €1,325 | +€1,162 | +712.8% |
| Other operating charges | 640/8 | €368 | €274 | -€94 | -25.6% |
| Gross operating margin | 9900 | €128,931 | €135,679 | +€6,749 | +5.2% |
| Operating profit (loss) | 9901 | €128,400 | €134,081 | +€5,681 | +4.4% |
| Financial income | 75/76B | €591 | €1,121 | +€530 | +89.7% |
| Recurring financial income | 75 | €591 | €1,121 | +€530 | +89.7% |
| Financial charges | 65/66B | €103 | €143 | +€40 | +39.0% |
| Recurring financial charges | 65 | €103 | €143 | +€40 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €128,888 | €135,059 | +€6,171 | +4.8% |
| Income taxes | 67/77 | €27,686 | €29,022 | +€1,336 | +4.8% |
| Profit (loss) for the period | 9904 | €101,202 | €106,037 | +€4,835 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €101,202 | €106,037 | +€4,835 | +4.8% |
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 4 October 2026 via checked.be.