JDV COMPUTERS: 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.
JDV COMPUTERS
Largest movements
- Cash -€37,746
down €37,746 (-60.7%), from €62,208 to €24,462
mainly Trade debts (-€49,672) and Debts after one year (-€32,753)
- Receivables within one year +€22,273
up €22,273 (+22.0%), from €101,057 to €123,330
of which Trade receivables: +€48,291
- Stocks and contracts -€9,708
down €9,708 (-4.1%), from €238,169 to €228,461
- Trade debts -€49,672
down €49,672 (-19.1%), from €260,144 to €210,472
- Debts after one year -€32,753
down €32,753 (-12.0%), from €273,431 to €240,678
- Tax, wage and social debts +€16,095
up €16,095 (+68.3%), from €23,569 to €39,664
of which Remuneration and social security: +€9,609
- Reserves +€15,000
up €15,000 (+28.8%), from €52,124 to €67,124
- Staff costs +€32,657
up €32,657 (+30.0%), from €108,902 to €141,558
- Gross operating margin +€13,011
up €13,011 (+6.1%), from €213,831 to €226,842
- Taxes -€2,705
down €2,705 (-19.1%), from €14,196 to €11,491
- Financial income +€2,415
up €2,415 (+632%), from €382 to €2,797
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 | €789,893 | €748,886 | -€41,008 | -5.2% |
| Fixed assets | 21/28 | €385,659 | €371,483 | -€14,175 | -3.7% |
| Intangible fixed assets | 21 | €17,103 | €10,017 | -€7,086 | -41.4% |
| Tangible fixed assets | 22/27 | €366,305 | €359,216 | -€7,089 | -1.9% |
| Land and buildings | 22 | €330,955 | €334,287 | +€3,332 | +1.0% |
| Plant, machinery and equipment | 23 | €11,573 | €9,659 | -€1,914 | -16.5% |
| Furniture and vehicles | 24 | €23,777 | €15,270 | -€8,507 | -35.8% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €404,235 | €377,402 | -€26,832 | -6.6% |
| Stocks and contracts in progress | 3 | €238,169 | €228,461 | -€9,708 | -4.1% |
| Stocks | 30/36 | €238,169 | €228,461 | -€9,708 | -4.1% |
| Amounts receivable within one year | 40/41 | €101,057 | €123,330 | +€22,273 | +22.0% |
| Trade receivables | 40 | €49,333 | €97,624 | +€48,291 | +97.9% |
| Other amounts receivable | 41 | €51,723 | €25,706 | -€26,018 | -50.3% |
| Cash at bank and in hand | 54/58 | €62,208 | €24,462 | -€37,746 | -60.7% |
| Deferred charges and accrued income | 490/1 | €2,800 | €1,149 | -€1,651 | -59.0% |
| Total equity and liabilities | 10/49 | €789,893 | €748,886 | -€41,008 | -5.2% |
| Equity | 10/15 | €129,358 | €147,011 | +€17,653 | +13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,124 | €67,124 | +€15,000 | +28.8% |
| Distributable reserves | 133 | €52,124 | €67,124 | +€15,000 | +28.8% |
| Profit (loss) carried forward | 14 | €74,234 | €76,887 | +€2,653 | +3.6% |
| Amounts payable | 17/49 | €660,535 | €601,875 | -€58,660 | -8.9% |
| Amounts payable after more than one year | 17 | €273,431 | €240,678 | -€32,753 | -12.0% |
| Financial debts | 170/4 | €273,431 | €240,678 | -€32,753 | -12.0% |
| Amounts payable within one year | 42/48 | €387,104 | €361,197 | -€25,907 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €32,559 | €33,839 | +€1,280 | +3.9% |
| Financial debts | 43 | €70,000 | €70,000 | = | 0.0% |
| Credit institutions | 430/8 | €70,000 | €70,000 | = | 0.0% |
| Trade debts | 44 | €260,144 | €210,472 | -€49,672 | -19.1% |
| Suppliers | 440/4 | €260,144 | €210,472 | -€49,672 | -19.1% |
| Taxes, remuneration and social security | 45 | €23,569 | €39,664 | +€16,095 | +68.3% |
| Taxes | 450/3 | €9,357 | €15,843 | +€6,486 | +69.3% |
| Remuneration and social security | 454/9 | €14,212 | €23,821 | +€9,609 | +67.6% |
| Other amounts payable | 47/48 | €833 | €7,222 | +€6,389 | +767% |
| Remuneration, social security and pensions | 62 | €108,902 | €141,558 | +€32,657 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,321 | €27,753 | +€1,433 | +5.4% |
| Other operating charges | 640/8 | €9,768 | €7,817 | -€1,951 | -20.0% |
| Non-recurring operating charges | 66A | €3,617 | - | -€3,617 | |
| Gross operating margin | 9900 | €213,831 | €226,842 | +€13,011 | +6.1% |
| Operating profit (loss) | 9901 | €65,224 | €49,713 | -€15,511 | -23.8% |
| Financial income | 75/76B | €382 | €2,797 | +€2,415 | +632% |
| Recurring financial income | 75 | €382 | €2,797 | +€2,415 | +632% |
| Financial charges | 65/66B | €21,274 | €22,533 | +€1,259 | +5.9% |
| Recurring financial charges | 65 | €21,274 | €22,533 | +€1,259 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €44,332 | €29,977 | -€14,356 | -32.4% |
| Income taxes | 67/77 | €14,196 | €11,491 | -€2,705 | -19.1% |
| Profit (loss) for the period | 9904 | €30,137 | €18,486 | -€11,651 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,137 | €18,486 | -€11,651 | -38.7% |
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 30 October 2026 via checked.be.