JDS Service: 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.
JDS Service
Largest movements
- Cash +€30,422
up €30,422 (+458%), from €6,650 to €37,072
mainly Other debts (+€45,132) and Depreciation (+€20,105)
- Stocks and contracts +€27,583
up €27,583 (+40.7%), from €67,754 to €95,337
- Receivables within one year -€11,552
down €11,552 (-49.8%), from €23,194 to €11,642
of which Other amounts receivable: -€6,036
- Tangible fixed assets -€10,976
down €10,976 (-9.9%), from €110,503 to €99,527
of which Furniture and vehicles: -€12,420
- Other debts +€45,132
up €45,132 (+44.1%), from €102,307 to €147,440
- Trade debts +€16,121
up €16,121 (+147%), from €10,949 to €27,071
- Current portion of long-term debt -€15,000
down €15,000 (-60.0%), from €25,000 to €10,000
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Debts after one year -€9,525
down €9,525 (-31.6%), from €30,149 to €20,624
- Gross operating margin +€17,821
up €17,821 (+114%), from €15,665 to €33,486
- Depreciation -€3,326
down €3,326 (-14.2%), from €23,431 to €20,105
- Other operating charges -€1,175
down €1,175 (-45.4%), from €2,587 to €1,412
- Financial income -€701
no longer reported in 2025 (was €701)
- Financial charges -€355
down €355 (-11.9%), from €2,976 to €2,621
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 | €208,100 | €243,577 | +€35,477 | +17.0% |
| Fixed assets | 21/28 | €110,503 | €99,527 | -€10,976 | -9.9% |
| Tangible fixed assets | 22/27 | €110,503 | €99,527 | -€10,976 | -9.9% |
| Land and buildings | 22 | €86,563 | €91,981 | +€5,418 | +6.3% |
| Plant, machinery and equipment | 23 | €8,883 | €4,909 | -€3,974 | -44.7% |
| Furniture and vehicles | 24 | €15,056 | €2,637 | -€12,420 | -82.5% |
| Current assets | 29/58 | €97,597 | €144,050 | +€46,453 | +47.6% |
| Stocks and contracts in progress | 3 | €67,754 | €95,337 | +€27,583 | +40.7% |
| Stocks | 30/36 | €67,754 | €95,337 | +€27,583 | +40.7% |
| Amounts receivable within one year | 40/41 | €23,194 | €11,642 | -€11,552 | -49.8% |
| Trade receivables | 40 | €14,993 | €9,477 | -€5,516 | -36.8% |
| Other amounts receivable | 41 | €8,201 | €2,165 | -€6,036 | -73.6% |
| Cash at bank and in hand | 54/58 | €6,650 | €37,072 | +€30,422 | +458% |
| Total equity and liabilities | 10/49 | €208,100 | €243,577 | +€35,477 | +17.0% |
| Equity | 10/15 | €29,094 | €38,442 | +€9,348 | +32.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €26,722 | €26,722 | = | 0.0% |
| Distributable reserves | 133 | €26,722 | €26,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,628 | -€3,280 | +€9,348 | +74.0% |
| Amounts payable | 17/49 | €179,006 | €205,135 | +€26,129 | +14.6% |
| Amounts payable after more than one year | 17 | €30,149 | €20,624 | -€9,525 | -31.6% |
| Financial debts | 170/4 | €30,149 | €20,624 | -€9,525 | -31.6% |
| Amounts payable within one year | 42/48 | €148,857 | €184,511 | +€35,654 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €10,000 | -€15,000 | -60.0% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €10,949 | €27,071 | +€16,121 | +147% |
| Suppliers | 440/4 | €10,949 | €27,071 | +€16,121 | +147% |
| Taxes, remuneration and social security | 45 | €600 | - | -€600 | |
| Taxes | 450/3 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | €102,307 | €147,440 | +€45,132 | +44.1% |
| Non-recurring operating income | 76A | - | €11,312 | +€11,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,431 | €20,105 | -€3,326 | -14.2% |
| Other operating charges | 640/8 | €2,587 | €1,412 | -€1,175 | -45.4% |
| Gross operating margin | 9900 | €15,665 | €33,486 | +€17,821 | +114% |
| Operating profit (loss) | 9901 | -€10,353 | €11,969 | +€22,321 | |
| Financial income | 75/76B | €701 | - | -€701 | |
| Recurring financial income | 75 | €701 | - | -€701 | |
| Financial charges | 65/66B | €2,976 | €2,621 | -€355 | -11.9% |
| Recurring financial charges | 65 | €2,976 | €2,621 | -€355 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,628 | €9,348 | +€21,975 | |
| Profit (loss) for the period | 9904 | -€12,628 | €9,348 | +€21,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,628 | €9,348 | +€21,975 |
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 27 October 2026 via checked.be.