JDRCOM: 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.
JDRCOM
Largest movements
- Cash +€134,354
up €134,354 (+75.0%), from €179,089 to €313,443
mainly Net result for the year (+€149,491) and Tax, wage and social debts (+€13,910)
- Stocks and contracts +€25,975
up €25,975 (+287.8%), from €9,025 to €35,000
- Tangible fixed assets +€16,715
up €16,715 (+57.9%), from €28,882 to €45,597
of which Plant, machinery and equipment: +€14,160
- Deferred charges and accrued income -€5,533
down €5,533 (-43.9%), from €12,594 to €7,061
- Reserves +€149,491
up €149,491 (+82.0%), from €182,373 to €331,864
- Tax, wage and social debts +€13,910
up €13,910 (+43.0%), from €32,348 to €46,258
- Trade debts +€8,063
up €8,063 (+50.0%), from €16,117 to €24,179
- Gross operating margin +€61,565
up €61,565 (+42.4%), from €145,345 to €206,910
- Taxes +€14,165
up €14,165 (+43.3%), from €32,700 to €46,866
- Depreciation +€4,133
up €4,133 (+77.3%), from €5,349 to €9,482
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 | €246,717 | €418,110 | +€171,393 | +69.5% |
| Fixed assets | 21/28 | €29,608 | €49,137 | +€19,529 | +66.0% |
| Tangible fixed assets | 22/27 | €28,882 | €45,597 | +€16,715 | +57.9% |
| Plant, machinery and equipment | 23 | €2,858 | €17,018 | +€14,160 | +495.5% |
| Furniture and vehicles | 24 | €26,024 | €28,579 | +€2,555 | +9.8% |
| Financial fixed assets | 28 | €726 | €3,540 | +€2,814 | +387.6% |
| Current assets | 29/58 | €217,109 | €368,973 | +€151,864 | +69.9% |
| Stocks and contracts in progress | 3 | €9,025 | €35,000 | +€25,975 | +287.8% |
| Stocks | 30/36 | €9,025 | €35,000 | +€25,975 | +287.8% |
| Amounts receivable within one year | 40/41 | €16,401 | €13,470 | -€2,932 | -17.9% |
| Trade receivables | 40 | €10,341 | €8,466 | -€1,875 | -18.1% |
| Other amounts receivable | 41 | €6,060 | €5,003 | -€1,056 | -17.4% |
| Cash at bank and in hand | 54/58 | €179,089 | €313,443 | +€134,354 | +75.0% |
| Deferred charges and accrued income | 490/1 | €12,594 | €7,061 | -€5,533 | -43.9% |
| Total equity and liabilities | 10/49 | €246,717 | €418,110 | +€171,393 | +69.5% |
| Equity | 10/15 | €197,373 | €346,864 | +€149,491 | +75.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €182,373 | €331,864 | +€149,491 | +82.0% |
| Distributable reserves | 133 | €182,373 | €331,864 | +€149,491 | +82.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,344 | €71,246 | +€21,902 | +44.4% |
| Amounts payable within one year | 42/48 | €49,048 | €70,437 | +€21,390 | +43.6% |
| Trade debts | 44 | €16,117 | €24,179 | +€8,063 | +50.0% |
| Suppliers | 440/4 | €16,117 | €24,179 | +€8,063 | +50.0% |
| Taxes, remuneration and social security | 45 | €32,348 | €46,258 | +€13,910 | +43.0% |
| Taxes | 450/3 | €32,348 | €46,258 | +€13,910 | +43.0% |
| Other amounts payable | 47/48 | €583 | €0 | -€583 | -100.0% |
| Accrued charges and deferred income | 492/3 | €296 | €808 | +€512 | +173.0% |
| Remuneration, social security and pensions | 62 | €1,741 | €1,741 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,349 | €9,482 | +€4,133 | +77.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €145,345 | €206,910 | +€61,565 | +42.4% |
| Operating profit (loss) | 9901 | €138,114 | €195,542 | +€57,428 | +41.6% |
| Financial income | 75/76B | €2,060 | €1,210 | -€850 | -41.2% |
| Recurring financial income | 75 | €2,060 | €1,210 | -€850 | -41.2% |
| Financial charges | 65/66B | €298 | €396 | +€97 | +32.6% |
| Recurring financial charges | 65 | €298 | €396 | +€97 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €139,876 | €196,357 | +€56,481 | +40.4% |
| Income taxes | 67/77 | €32,700 | €46,866 | +€14,165 | +43.3% |
| Profit (loss) for the period | 9904 | €107,175 | €149,491 | +€42,316 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €107,175 | €149,491 | +€42,316 | +39.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.