JDRAY Management: 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.
JDRAY Management
Largest movements
- Receivables within one year +€2,541
new in 2025: €2,541
of which Trade receivables: +€2,525
- Cash -€2,150
down €2,150 (-71.7%), from €3,000 to €850
mainly Net result for the year (-€22,429) and Receivables within one year (-€2,541)
- Deferred charges and accrued income +€222
new in 2025: €222
- Other debts +€24,010
new in 2025: €24,010
- Profit (loss) carried forward -€22,429
down €22,429 (-2013.9%), from -€1,114 to -€23,542
- Trade debts -€968
down €968 (-86.9%), from €1,114 to €146
- Gross operating margin -€20,995
down €20,995 (-2178.6%), from -€964 to -€21,959
- Other operating charges +€236
up €236 (+157.0%), from €150 to €386
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 | €3,000 | €3,613 | +€613 | +20.4% |
| Current assets | 29/58 | €3,000 | €3,613 | +€613 | +20.4% |
| Amounts receivable within one year | 40/41 | - | €2,541 | +€2,541 | |
| Trade receivables | 40 | - | €2,525 | +€2,525 | |
| Other amounts receivable | 41 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €3,000 | €850 | -€2,150 | -71.7% |
| Deferred charges and accrued income | 490/1 | - | €222 | +€222 | |
| Total equity and liabilities | 10/49 | €3,000 | €3,613 | +€613 | +20.4% |
| Equity | 10/15 | €1,886 | -€20,542 | -€22,429 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€1,114 | -€23,542 | -€22,429 | -2013.9% |
| Amounts payable | 17/49 | €1,114 | €24,156 | +€23,042 | +2069.0% |
| Amounts payable within one year | 42/48 | €1,114 | €24,156 | +€23,042 | +2069.0% |
| Trade debts | 44 | €1,114 | €146 | -€968 | -86.9% |
| Suppliers | 440/4 | €1,114 | €146 | -€968 | -86.9% |
| Other amounts payable | 47/48 | - | €24,010 | +€24,010 | |
| Other operating charges | 640/8 | €150 | €386 | +€236 | +157.0% |
| Gross operating margin | 9900 | -€964 | -€21,959 | -€20,995 | -2178.6% |
| Operating profit (loss) | 9901 | -€1,114 | -€22,344 | -€21,231 | -1906.3% |
| Financial charges | 65/66B | - | €84 | +€84 | |
| Recurring financial charges | 65 | - | €84 | +€84 | |
| Profit (loss) for the period before taxes | 9903 | -€1,114 | -€22,429 | -€21,315 | -1913.9% |
| Profit (loss) for the period | 9904 | -€1,114 | -€22,429 | -€21,315 | -1913.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,114 | -€22,429 | -€21,315 | -1913.9% |
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 11 October 2026 via checked.be.