JDSL: 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.
JDSL
Largest movements
- Cash +€51,176
up €51,176 (+94.4%), from €54,222 to €105,398
mainly Trade debts (+€48,701) and Net result for the year (+€41,932)
- Tangible fixed assets +€28,789
up €28,789 (+94.0%), from €30,622 to €59,411
- Receivables within one year +€3,829
up €3,829 (+3.7%), from €104,612 to €108,440
of which Other amounts receivable: +€6,008
- Trade debts +€48,701
up €48,701 (+719%), from €6,774 to €55,475
- Reserves +€41,800
up €41,800 (+33.8%), from €123,600 to €165,400
- Current portion of long-term debt +€14,681
new in 2025: €14,681
- Tax, wage and social debts -€12,007
down €12,007 (-41.1%), from €29,214 to €17,207
of which Taxes: -€11,446
- Other debts -€8,700
down €8,700 (-28.7%), from €30,304 to €21,604
- Gross operating margin -€47,127
down €47,127 (-32.9%), from €143,342 to €96,215
- Other operating charges +€14,899
up €14,899 (+603%), from €2,472 to €17,372
- Taxes -€9,818
down €9,818 (-26.1%), from €37,605 to €27,787
- Depreciation +€3,972
up €3,972 (+122%), from €3,258 to €7,230
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 | €193,377 | €277,964 | +€84,587 | +43.7% |
| Fixed assets | 21/28 | €30,622 | €59,611 | +€28,989 | +94.7% |
| Tangible fixed assets | 22/27 | €30,622 | €59,411 | +€28,789 | +94.0% |
| Furniture and vehicles | 24 | €30,622 | €59,411 | +€28,789 | +94.0% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €162,755 | €218,353 | +€55,598 | +34.2% |
| Amounts receivable within one year | 40/41 | €104,612 | €108,440 | +€3,829 | +3.7% |
| Trade receivables | 40 | €98,179 | €95,999 | -€2,180 | -2.2% |
| Other amounts receivable | 41 | €6,433 | €12,441 | +€6,008 | +93.4% |
| Cash at bank and in hand | 54/58 | €54,222 | €105,398 | +€51,176 | +94.4% |
| Deferred charges and accrued income | 490/1 | €3,921 | €4,515 | +€594 | +15.1% |
| Total equity and liabilities | 10/49 | €193,377 | €277,964 | +€84,587 | +43.7% |
| Equity | 10/15 | €127,065 | €168,997 | +€41,932 | +33.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €123,600 | €165,400 | +€41,800 | +33.8% |
| Distributable reserves | 133 | €123,600 | €165,400 | +€41,800 | +33.8% |
| Profit (loss) carried forward | 14 | €465 | €597 | +€132 | +28.3% |
| Amounts payable | 17/49 | €66,311 | €108,967 | +€42,655 | +64.3% |
| Amounts payable within one year | 42/48 | €66,291 | €108,967 | +€42,675 | +64.4% |
| Current portion of amounts payable after more than one year | 42 | - | €14,681 | +€14,681 | |
| Trade debts | 44 | €6,774 | €55,475 | +€48,701 | +719% |
| Suppliers | 440/4 | €6,774 | €55,475 | +€48,701 | +719% |
| Taxes, remuneration and social security | 45 | €29,214 | €17,207 | -€12,007 | -41.1% |
| Taxes | 450/3 | €28,653 | €17,207 | -€11,446 | -39.9% |
| Remuneration and social security | 454/9 | €561 | - | -€561 | |
| Other amounts payable | 47/48 | €30,304 | €21,604 | -€8,700 | -28.7% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,258 | €7,230 | +€3,972 | +122% |
| Other operating charges | 640/8 | €2,472 | €17,372 | +€14,899 | +603% |
| Gross operating margin | 9900 | €143,342 | €96,215 | -€47,127 | -32.9% |
| Operating profit (loss) | 9901 | €137,611 | €71,614 | -€65,998 | -48.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.7% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.7% |
| Financial charges | 65/66B | €1,224 | €1,895 | +€670 | +54.8% |
| Recurring financial charges | 65 | €1,224 | €1,895 | +€670 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €136,389 | €69,719 | -€66,670 | -48.9% |
| Income taxes | 67/77 | €37,605 | €27,787 | -€9,818 | -26.1% |
| Profit (loss) for the period | 9904 | €98,784 | €41,932 | -€56,852 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,784 | €41,932 | -€56,852 | -57.6% |
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 17 October 2026 via checked.be.