JDT DESIGN: 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.
JDT DESIGN
Largest movements
- Receivables within one year -€29,762
down €29,762 (-27.7%), from €107,629 to €77,867
of which Other amounts receivable: -€18,265
- Financial fixed assets -€9,300
down €9,300 (-100%), from €9,300 to €0
- Cash -€4,422
down €4,422 (-13.9%), from €31,744 to €27,322
mainly Contributions, distributions and other (-€43,671) and Trade debts (-€16,153)
- Profit (loss) carried forward -€21,016
down €21,016 (-85.6%), from €24,551 to €3,535
- Trade debts -€16,153
down €16,153 (-98.5%), from €16,407 to €254
- Other debts -€10,158
down €10,158 (-18.9%), from €53,828 to €43,671
- Tax, wage and social debts +€3,843
up €3,843 (+67.7%), from €5,678 to €9,520
- Gross operating margin +€10,777
up €10,777 (+35.0%), from €30,815 to €41,592
- Taxes +€7,361
up €7,361 (+179%), from €4,117 to €11,478
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 | €150,923 | €107,440 | -€43,483 | -28.8% |
| Fixed assets | 21/28 | €11,550 | €2,250 | -€9,300 | -80.5% |
| Tangible fixed assets | 22/27 | €2,250 | €2,250 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,250 | €2,250 | = | 0.0% |
| Financial fixed assets | 28 | €9,300 | €0 | -€9,300 | -100% |
| Current assets | 29/58 | €139,373 | €105,190 | -€34,183 | -24.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €107,629 | €77,867 | -€29,762 | -27.7% |
| Trade receivables | 40 | €16,500 | €5,003 | -€11,497 | -69.7% |
| Other amounts receivable | 41 | €91,129 | €72,864 | -€18,265 | -20.0% |
| Cash at bank and in hand | 54/58 | €31,744 | €27,322 | -€4,422 | -13.9% |
| Total equity and liabilities | 10/49 | €150,923 | €107,440 | -€43,483 | -28.8% |
| Equity | 10/15 | €45,011 | €23,995 | -€21,016 | -46.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €24,551 | €3,535 | -€21,016 | -85.6% |
| Amounts payable | 17/49 | €105,913 | €83,445 | -€22,468 | -21.2% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,913 | €53,445 | -€22,468 | -29.6% |
| Trade debts | 44 | €16,407 | €254 | -€16,153 | -98.5% |
| Suppliers | 440/4 | €16,407 | €254 | -€16,153 | -98.5% |
| Taxes, remuneration and social security | 45 | €5,678 | €9,520 | +€3,843 | +67.7% |
| Taxes | 450/3 | €5,678 | €9,520 | +€3,843 | +67.7% |
| Other amounts payable | 47/48 | €53,828 | €43,671 | -€10,158 | -18.9% |
| Other operating charges | 640/8 | €527 | €687 | +€160 | +30.3% |
| Non-recurring operating charges | 66A | - | €9,299 | +€9,299 | |
| Gross operating margin | 9900 | €30,815 | €41,592 | +€10,777 | +35.0% |
| Operating profit (loss) | 9901 | €30,288 | €31,606 | +€1,318 | +4.4% |
| Financial income | 75/76B | €3,048 | €3,354 | +€306 | +10.0% |
| Recurring financial income | 75 | €3,048 | €3,354 | +€306 | +10.0% |
| Financial charges | 65/66B | €681 | €827 | +€146 | +21.4% |
| Recurring financial charges | 65 | €681 | €827 | +€146 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €32,654 | €34,133 | +€1,479 | +4.5% |
| Income taxes | 67/77 | €4,117 | €11,478 | +€7,361 | +179% |
| Profit (loss) for the period | 9904 | €28,537 | €22,655 | -€5,882 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,537 | €22,655 | -€5,882 | -20.6% |
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.