JDSB INVEST: what changed
JDSB INVEST
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+149%), from €765,537 to €1.9m
- Debts after one year +€1.3m
up €1.3m (+32.4%), from €4.0m to €5.3m
- Current portion of long-term debt -€451,580
down €451,580 (-60.4%), from €747,519 to €295,940
- Profit (loss) carried forward +€259,742
up €259,742 (+128%), from €202,436 to €462,178
- Other debts +€121,121
up €121,121 (+41.7%), from €290,292 to €411,414
- Gross operating margin +€286,890
up €286,890 (+86.6%), from €331,144 to €618,034
- Other operating charges +€114,704
up €114,704 (+10,664%), from €1,076 to €115,780
- Taxes +€45,432
up €45,432 (+91.0%), from €49,940 to €95,372
- Depreciation +€34,314
up €34,314 (+245%), from €14,028 to €48,342
- Financial charges +€24,247
up €24,247 (+32.5%), from €74,551 to €98,798
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,765,537 | €6,933,744 | +€1.2m | +20.3% |
| Fixed assets | 21/28 | €5,765,537 | €6,903,227 | +€1.1m | +19.7% |
| Tangible fixed assets | 22/27 | €765,537 | €1,903,227 | +€1.1m | +149% |
| Land and buildings | 22 | €765,537 | €1,903,227 | +€1.1m | +149% |
| Financial fixed assets | 28 | €5,000,000 | €5,000,000 | = | 0.0% |
| Current assets | 29/58 | - | €30,517 | +€30,517 | |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Current investments | 50/53 | - | €20,517 | +€20,517 | |
| Total equity and liabilities | 10/49 | €5,765,537 | €6,933,744 | +€1.2m | +20.3% |
| Equity | 10/15 | €442,436 | €702,178 | +€259,742 | +58.7% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,436 | €462,178 | +€259,742 | +128% |
| Amounts payable | 17/49 | €5,323,101 | €6,231,566 | +€908,466 | +17.1% |
| Amounts payable after more than one year | 17 | €4,032,766 | €5,338,536 | +€1.3m | +32.4% |
| Financial debts | 170/4 | €4,032,766 | €5,338,536 | +€1.3m | +32.4% |
| Amounts payable within one year | 42/48 | €1,290,335 | €893,031 | -€397,305 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €747,519 | €295,940 | -€451,580 | -60.4% |
| Financial debts | 43 | - | €33,660 | +€33,660 | |
| Credit institutions | 430/8 | - | €33,660 | +€33,660 | |
| Trade debts | 44 | €202,524 | €152,017 | -€50,507 | -24.9% |
| Suppliers | 440/4 | €202,524 | €152,017 | -€50,507 | -24.9% |
| Taxes, remuneration and social security | 45 | €50,000 | - | -€50,000 | |
| Taxes | 450/3 | €50,000 | - | -€50,000 | |
| Other amounts payable | 47/48 | €290,292 | €411,414 | +€121,121 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,028 | €48,342 | +€34,314 | +245% |
| Other operating charges | 640/8 | €1,076 | €115,780 | +€114,704 | +10,664% |
| Gross operating margin | 9900 | €331,144 | €618,034 | +€286,890 | +86.6% |
| Operating profit (loss) | 9901 | €316,041 | €453,912 | +€137,871 | +43.6% |
| Financial charges | 65/66B | €74,551 | €98,798 | +€24,247 | +32.5% |
| Recurring financial charges | 65 | €74,551 | €98,798 | +€24,247 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €241,490 | €355,114 | +€113,625 | +47.1% |
| Income taxes | 67/77 | €49,940 | €95,372 | +€45,432 | +91.0% |
| Profit (loss) for the period | 9904 | €191,550 | €259,742 | +€68,192 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €191,550 | €259,742 | +€68,192 | +35.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.