JDSO FOOD: what changed
JDSO FOOD
Largest movements
- Cash -€3,910
down €3,910 (-100.0%), from €3,910 to €0
mainly Trade debts (-€8,208) and Net result for the year (-€1,487)
- Deferred charges and accrued income -€598
down €598 (-49.4%), from €1,211 to €613
- Receivables within one year -€552
down €552 (-4.6%), from €12,027 to €11,475
- Trade debts -€8,208
down €8,208 (-88.4%), from €9,284 to €1,076
- Short-term financial debts +€4,836
new in 2025: €4,836
- Profit (loss) carried forward -€1,487
down €1,487 (-11.5%), from -€12,950 to -€14,437
- Accrued charges and deferred income -€200
no longer reported in 2025 (was €200)
- Gross operating margin -€82,714
down €82,714, from €81,181 to -€1,533
- Staff costs -€21,807
down €21,807, from €21,760 to -€46
- Other operating charges -€21,334
down €21,334 (-99.3%), from €21,484 to €150
- Financial charges -€2,155
down €2,155 (-82.3%), from €2,618 to €463
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,147 | €12,088 | -€5,060 | -29.5% |
| Current assets | 29/58 | €17,147 | €12,088 | -€5,060 | -29.5% |
| Amounts receivable within one year | 40/41 | €12,027 | €11,475 | -€552 | -4.6% |
| Other amounts receivable | 41 | €12,027 | €11,475 | -€552 | -4.6% |
| Cash at bank and in hand | 54/58 | €3,910 | €0 | -€3,910 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,211 | €613 | -€598 | -49.4% |
| Total equity and liabilities | 10/49 | €17,147 | €12,088 | -€5,060 | -29.5% |
| Equity | 10/15 | €7,050 | €5,563 | -€1,487 | -21.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,950 | -€14,437 | -€1,487 | -11.5% |
| Amounts payable | 17/49 | €10,097 | €6,525 | -€3,572 | -35.4% |
| Amounts payable within one year | 42/48 | €9,897 | €6,525 | -€3,372 | -34.1% |
| Financial debts | 43 | - | €4,836 | +€4,836 | |
| Credit institutions | 430/8 | - | €4,836 | +€4,836 | |
| Trade debts | 44 | €9,284 | €1,076 | -€8,208 | -88.4% |
| Suppliers | 440/4 | €9,284 | €1,076 | -€8,208 | -88.4% |
| Taxes, remuneration and social security | 45 | €613 | €613 | = | 0.0% |
| Remuneration and social security | 454/9 | €613 | €613 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Remuneration, social security and pensions | 62 | €21,760 | -€46 | -€21,807 | |
| Other operating charges | 640/8 | €21,484 | €150 | -€21,334 | -99.3% |
| Gross operating margin | 9900 | €81,181 | -€1,533 | -€82,714 | |
| Operating profit (loss) | 9901 | €37,936 | -€1,637 | -€39,573 | |
| Financial income | 75/76B | €1,050 | €613 | -€437 | -41.6% |
| Recurring financial income | 75 | €1,050 | €613 | -€437 | -41.6% |
| Financial charges | 65/66B | €2,618 | €463 | -€2,155 | -82.3% |
| Recurring financial charges | 65 | €2,618 | €463 | -€2,155 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | €36,368 | -€1,487 | -€37,855 | |
| Profit (loss) for the period | 9904 | €36,368 | -€1,487 | -€37,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,368 | -€1,487 | -€37,855 |
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 2 November 2026 via checked.be.