JDS: 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.
JDS
Largest movements
- Cash +€1,981
up €1,981 (+6.2%), from €32,183 to €34,164
mainly Net result for the year (+€2,260)
- Reserves +€2,260
up €2,260 (+3.7%), from €61,191 to €63,451
- Gross operating margin -€1,826
down €1,826 (-33.2%), from €5,503 to €3,677
- Taxes -€432
down €432 (-35.2%), from €1,227 to €795
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 | €195,512 | €197,771 | +€2,260 | +1.2% |
| Current assets | 29/58 | €195,512 | €197,771 | +€2,260 | +1.2% |
| Amounts receivable after more than one year | 29 | €162,000 | €162,000 | = | 0.0% |
| Other amounts receivable | 291 | €162,000 | €162,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,328 | €1,607 | +€279 | +21.0% |
| Trade receivables | 40 | €605 | €484 | -€121 | -20.0% |
| Other amounts receivable | 41 | €723 | €1,123 | +€400 | +55.2% |
| Cash at bank and in hand | 54/58 | €32,183 | €34,164 | +€1,981 | +6.2% |
| Total equity and liabilities | 10/49 | €195,512 | €197,771 | +€2,260 | +1.2% |
| Equity | 10/15 | €173,941 | €176,201 | +€2,260 | +1.3% |
| Contributions | 10/11 | €112,750 | €112,750 | = | 0.0% |
| Reserves | 13 | €61,191 | €63,451 | +€2,260 | +3.7% |
| Distributable reserves | 133 | €61,191 | €63,451 | +€2,260 | +3.7% |
| Amounts payable | 17/49 | €21,570 | €21,570 | = | 0.0% |
| Amounts payable after more than one year | 17 | €21,570 | €21,570 | = | 0.0% |
| Other amounts payable | 178/9 | €21,570 | €21,570 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €5,503 | €3,677 | -€1,826 | -33.2% |
| Operating profit (loss) | 9901 | €4,933 | €3,091 | -€1,842 | -37.3% |
| Financial charges | 65/66B | €36 | €37 | +€1 | +3.4% |
| Recurring financial charges | 65 | €36 | €37 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €4,898 | €3,054 | -€1,843 | -37.6% |
| Income taxes | 67/77 | €1,227 | €795 | -€432 | -35.2% |
| Profit (loss) for the period | 9904 | €3,671 | €2,260 | -€1,411 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,671 | €2,260 | -€1,411 | -38.4% |
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 5 October 2026 via checked.be.