JDSS: 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.
JDSS
Largest movements
- Intangible fixed assets -€16,141
down €16,141 (-26.5%), from €60,812 to €44,671
- Receivables within one year +€11,019
up €11,019 (+56.0%), from €19,675 to €30,694
of which Trade receivables: +€7,445
- Cash +€7,710
up €7,710 (+41.3%), from €18,687 to €26,397
mainly Net result for the year (+€34,651) and Depreciation (+€34,285)
- Stocks and contracts -€5,982
down €5,982 (-16.4%), from €36,580 to €30,598
- Reserves +€34,651
up €34,651 (+30.2%), from €114,583 to €149,234
- Current portion of long-term debt -€15,636
down €15,636 (-53.4%), from €29,288 to €13,652
- Debts after one year -€13,652
down €13,652 (-24.7%), from €55,350 to €41,698
- Trade debts -€11,282
down €11,282 (-59.2%), from €19,072 to €7,790
- Tax, wage and social debts +€7,152
up €7,152 (+38.4%), from €18,625 to €25,777
of which Taxes: +€8,994
- Gross operating margin +€75,501
up €75,501 (+39.8%), from €189,551 to €265,052
- Staff costs +€22,853
up €22,853 (+14.6%), from €156,578 to €179,430
- Taxes +€16,796
new in 2025: €16,796
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 | €236,902 | €231,369 | -€5,533 | -2.3% |
| Fixed assets | 21/28 | €155,480 | €137,612 | -€17,868 | -11.5% |
| Intangible fixed assets | 21 | €60,812 | €44,671 | -€16,141 | -26.5% |
| Tangible fixed assets | 22/27 | €94,567 | €92,546 | -€2,022 | -2.1% |
| Plant, machinery and equipment | 23 | €7,344 | €7,572 | +€228 | +3.1% |
| Furniture and vehicles | 24 | €62,931 | €53,670 | -€9,261 | -14.7% |
| Other tangible fixed assets | 26 | €23,591 | €31,304 | +€7,713 | +32.7% |
| Assets under construction and advance payments | 27 | €701 | - | -€701 | |
| Financial fixed assets | 28 | €100 | €395 | +€295 | +295.0% |
| Current assets | 29/58 | €81,423 | €93,757 | +€12,335 | +15.1% |
| Stocks and contracts in progress | 3 | €36,580 | €30,598 | -€5,982 | -16.4% |
| Stocks | 30/36 | €36,580 | €30,598 | -€5,982 | -16.4% |
| Amounts receivable within one year | 40/41 | €19,675 | €30,694 | +€11,019 | +56.0% |
| Trade receivables | 40 | €10,092 | €17,537 | +€7,445 | +73.8% |
| Other amounts receivable | 41 | €9,583 | €13,157 | +€3,574 | +37.3% |
| Cash at bank and in hand | 54/58 | €18,687 | €26,397 | +€7,710 | +41.3% |
| Deferred charges and accrued income | 490/1 | €6,480 | €6,069 | -€411 | -6.3% |
| Total equity and liabilities | 10/49 | €236,902 | €231,369 | -€5,533 | -2.3% |
| Equity | 10/15 | €96,807 | €129,169 | +€32,362 | +33.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €114,583 | €149,234 | +€34,651 | +30.2% |
| Distributable reserves | 133 | €114,583 | €149,234 | +€34,651 | +30.2% |
| Profit (loss) carried forward | 14 | -€93,169 | -€93,169 | = | 0.0% |
| Investment grants | 15 | €15,394 | €13,104 | -€2,289 | -14.9% |
| Provisions and deferred taxes | 16 | €2,690 | €2,204 | -€486 | -18.1% |
| Deferred taxes | 168 | €2,690 | €2,204 | -€486 | -18.1% |
| Amounts payable | 17/49 | €137,406 | €99,996 | -€37,409 | -27.2% |
| Amounts payable after more than one year | 17 | €55,350 | €41,698 | -€13,652 | -24.7% |
| Financial debts | 170/4 | €55,350 | €41,698 | -€13,652 | -24.7% |
| Amounts payable within one year | 42/48 | €80,616 | €57,068 | -€23,547 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €29,288 | €13,652 | -€15,636 | -53.4% |
| Financial debts | 43 | €64 | €17 | -€48 | -73.7% |
| Credit institutions | 430/8 | €64 | €17 | -€48 | -73.7% |
| Trade debts | 44 | €19,072 | €7,790 | -€11,282 | -59.2% |
| Suppliers | 440/4 | €19,072 | €7,790 | -€11,282 | -59.2% |
| Advances received on contracts in progress | 46 | €2,760 | - | -€2,760 | |
| Taxes, remuneration and social security | 45 | €18,625 | €25,777 | +€7,152 | +38.4% |
| Taxes | 450/3 | €3,561 | €12,555 | +€8,994 | +252.6% |
| Remuneration and social security | 454/9 | €15,063 | €13,222 | -€1,842 | -12.2% |
| Other amounts payable | 47/48 | €10,807 | €9,833 | -€974 | -9.0% |
| Accrued charges and deferred income | 492/3 | €1,440 | €1,230 | -€210 | -14.6% |
| Remuneration, social security and pensions | 62 | €156,578 | €179,430 | +€22,853 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,707 | €34,285 | -€2,422 | -6.6% |
| Other operating charges | 640/8 | €662 | €669 | +€7 | +1.0% |
| Gross operating margin | 9900 | €189,551 | €265,052 | +€75,501 | +39.8% |
| Operating profit (loss) | 9901 | -€4,396 | €50,668 | +€55,064 | |
| Financial income | 75/76B | €2,653 | €2,293 | -€360 | -13.6% |
| Recurring financial income | 75 | €2,653 | €2,293 | -€360 | -13.6% |
| Financial charges | 65/66B | €2,911 | €2,000 | -€911 | -31.3% |
| Recurring financial charges | 65 | €2,911 | €2,000 | -€911 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,654 | €50,961 | +€55,615 | |
| Transfer from deferred taxes | 780 | €1,064 | €486 | -€578 | -54.3% |
| Income taxes | 67/77 | - | €16,796 | +€16,796 | |
| Profit (loss) for the period | 9904 | -€3,590 | €34,651 | +€38,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,590 | €34,651 | +€38,241 |
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 2 October 2026 via checked.be.