JDTACC: 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.
JDTACC
Largest movements
- Current investments -€592,303
down €592,303 (-66.8%), from €886,601 to €294,298
- Cash +€361,772
up €361,772 (+68.4%), from €528,904 to €890,676
mainly Current investments (+€592,303) and Net result for the year (+€193,481)
- Tangible fixed assets +€228,887
up €228,887 (+19.8%), from €1.2m to €1.4m
of which Land and buildings: +€221,623
- Reserves +€133,481
up €133,481 (+4.7%), from €2.8m to €3.0m
- Other debts -€70,000
down €70,000 (-46.7%), from €150,000 to €80,000
- Debts after one year -€69,227
down €69,227 (-26.3%), from €262,774 to €193,547
- Depreciation +€40,505
up €40,505 (+99.8%), from €40,593 to €81,098
- Financial income +€35,513
up €35,513 (+61.3%), from €57,949 to €93,462
- Gross operating margin +€20,540
up €20,540 (+8.8%), from €232,277 to €252,817
- Other operating charges -€5,089
down €5,089 (-53.7%), from €9,475 to €4,386
- Financial charges -€3,528
down €3,528 (-32.8%), from €10,750 to €7,222
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 | €3,322,400 | €3,307,454 | -€14,946 | -0.4% |
| Fixed assets | 21/28 | €1,771,486 | €2,000,374 | +€228,887 | +12.9% |
| Tangible fixed assets | 22/27 | €1,155,909 | €1,384,796 | +€228,887 | +19.8% |
| Land and buildings | 22 | €949,682 | €1,171,305 | +€221,623 | +23.3% |
| Furniture and vehicles | 24 | €176 | €7,441 | +€7,264 | +4,118% |
| Other tangible fixed assets | 26 | €206,050 | €206,050 | = | 0.0% |
| Financial fixed assets | 28 | €615,578 | €615,578 | = | 0.0% |
| Current assets | 29/58 | €1,550,914 | €1,307,080 | -€243,834 | -15.7% |
| Amounts receivable after more than one year | 29 | €82,033 | €55,633 | -€26,400 | -32.2% |
| Trade receivables | 290 | €82,033 | €55,633 | -€26,400 | -32.2% |
| Amounts receivable within one year | 40/41 | €53,375 | €66,473 | +€13,098 | +24.5% |
| Trade receivables | 40 | €31,541 | €31,541 | = | 0.0% |
| Other amounts receivable | 41 | €21,834 | €34,932 | +€13,098 | +60.0% |
| Current investments | 50/53 | €886,601 | €294,298 | -€592,303 | -66.8% |
| Cash at bank and in hand | 54/58 | €528,904 | €890,676 | +€361,772 | +68.4% |
| Total equity and liabilities | 10/49 | €3,322,400 | €3,307,454 | -€14,946 | -0.4% |
| Equity | 10/15 | €2,838,811 | €2,972,292 | +€133,481 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,820,211 | €2,953,692 | +€133,481 | +4.7% |
| Distributable reserves | 133 | €2,820,211 | €2,953,692 | +€133,481 | +4.7% |
| Amounts payable | 17/49 | €483,589 | €335,163 | -€148,427 | -30.7% |
| Amounts payable after more than one year | 17 | €262,774 | €193,547 | -€69,227 | -26.3% |
| Financial debts | 170/4 | €262,774 | €193,547 | -€69,227 | -26.3% |
| Amounts payable within one year | 42/48 | €216,581 | €134,981 | -€81,600 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €35,566 | €19,561 | -€16,005 | -45.0% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €2,114 | €926 | -€1,187 | -56.2% |
| Suppliers | 440/4 | €2,114 | €926 | -€1,187 | -56.2% |
| Taxes, remuneration and social security | 45 | €22,901 | €28,494 | +€5,593 | +24.4% |
| Taxes | 450/3 | €22,901 | €28,494 | +€5,593 | +24.4% |
| Other amounts payable | 47/48 | €150,000 | €80,000 | -€70,000 | -46.7% |
| Accrued charges and deferred income | 492/3 | €4,234 | €6,634 | +€2,400 | +56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,593 | €81,098 | +€40,505 | +99.8% |
| Other operating charges | 640/8 | €9,475 | €4,386 | -€5,089 | -53.7% |
| Gross operating margin | 9900 | €232,277 | €252,817 | +€20,540 | +8.8% |
| Operating profit (loss) | 9901 | €182,209 | €167,333 | -€14,877 | -8.2% |
| Financial income | 75/76B | €57,949 | €93,462 | +€35,513 | +61.3% |
| Recurring financial income | 75 | €57,949 | €93,462 | +€35,513 | +61.3% |
| Financial charges | 65/66B | €10,750 | €7,222 | -€3,528 | -32.8% |
| Recurring financial charges | 65 | €10,750 | €7,222 | -€3,528 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €229,409 | €253,573 | +€24,164 | +10.5% |
| Income taxes | 67/77 | €59,690 | €60,092 | +€403 | +0.7% |
| Profit (loss) for the period | 9904 | €169,719 | €193,481 | +€23,762 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €169,719 | €193,481 | +€23,762 | +14.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.