JED Comptabilité: 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.
JED Comptabilité
Largest movements
- Cash +€27,939
up €27,939 (+142%), from €19,638 to €47,577
mainly Net result for the year (+€30,927) and Depreciation (+€29,077)
- Intangible fixed assets -€14,389
down €14,389 (-57.4%), from €25,075 to €10,686
- Tangible fixed assets -€13,484
down €13,484 (-27.1%), from €49,679 to €36,195
of which Furniture and vehicles: -€12,276
- Deferred charges and accrued income +€2,057
up €2,057 (+15.4%), from €13,352 to €15,409
- Debts after one year -€20,897
down €20,897 (-51.4%), from €40,650 to €19,753
- Reserves +€16,245
up €16,245 (+97.4%), from €16,681 to €32,927
of which Distributable reserves: +€16,245
- Tax, wage and social debts +€8,370
up €8,370 (+182%), from €4,602 to €12,972
- Current portion of long-term debt -€3,835
down €3,835 (-15.5%), from €24,732 to €20,897
- Trade debts +€1,621
up €1,621 (+14.3%), from €11,367 to €12,988
- Gross operating margin +€20,700
up €20,700 (+40.9%), from €50,670 to €71,369
- Taxes +€4,141
up €4,141 (+82.2%), from €5,041 to €9,182
- Depreciation +€819
up €819 (+2.9%), from €28,258 to €29,077
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 | €133,957 | €136,512 | +€2,555 | +1.9% |
| Fixed assets | 21/28 | €74,754 | €46,881 | -€27,873 | -37.3% |
| Intangible fixed assets | 21 | €25,075 | €10,686 | -€14,389 | -57.4% |
| Tangible fixed assets | 22/27 | €49,679 | €36,195 | -€13,484 | -27.1% |
| Furniture and vehicles | 24 | €38,385 | €26,109 | -€12,276 | -32.0% |
| Other tangible fixed assets | 26 | €11,294 | €10,085 | -€1,208 | -10.7% |
| Current assets | 29/58 | €59,203 | €89,631 | +€30,428 | +51.4% |
| Amounts receivable after more than one year | 29 | €8,500 | €8,000 | -€500 | -5.9% |
| Other amounts receivable | 291 | €8,500 | €8,000 | -€500 | -5.9% |
| Amounts receivable within one year | 40/41 | €17,713 | €18,645 | +€932 | +5.3% |
| Trade receivables | 40 | €7,885 | €13,185 | +€5,300 | +67.2% |
| Other amounts receivable | 41 | €9,829 | €5,460 | -€4,369 | -44.4% |
| Cash at bank and in hand | 54/58 | €19,638 | €47,577 | +€27,939 | +142% |
| Deferred charges and accrued income | 490/1 | €13,352 | €15,409 | +€2,057 | +15.4% |
| Total equity and liabilities | 10/49 | €133,957 | €136,512 | +€2,555 | +1.9% |
| Equity | 10/15 | €36,681 | €52,927 | +€16,245 | +44.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,681 | €32,927 | +€16,245 | +97.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €14,681 | €30,927 | +€16,245 | +111% |
| Amounts payable | 17/49 | €97,276 | €83,585 | -€13,691 | -14.1% |
| Amounts payable after more than one year | 17 | €40,650 | €19,753 | -€20,897 | -51.4% |
| Financial debts | 170/4 | €40,650 | €19,753 | -€20,897 | -51.4% |
| Amounts payable within one year | 42/48 | €40,701 | €46,857 | +€6,156 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €24,732 | €20,897 | -€3,835 | -15.5% |
| Trade debts | 44 | €11,367 | €12,988 | +€1,621 | +14.3% |
| Suppliers | 440/4 | €11,367 | €12,988 | +€1,621 | +14.3% |
| Taxes, remuneration and social security | 45 | €4,602 | €12,972 | +€8,370 | +182% |
| Taxes | 450/3 | €4,602 | €12,972 | +€8,370 | +182% |
| Accrued charges and deferred income | 492/3 | €15,925 | €16,975 | +€1,050 | +6.6% |
| Non-recurring operating income | 76A | €937 | €99 | -€838 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,258 | €29,077 | +€819 | +2.9% |
| Other operating charges | 640/8 | €484 | €413 | -€71 | -14.8% |
| Gross operating margin | 9900 | €50,670 | €71,369 | +€20,700 | +40.9% |
| Operating profit (loss) | 9901 | €21,928 | €41,880 | +€19,952 | +91.0% |
| Financial income | 75/76B | €146 | €132 | -€14 | -9.7% |
| Recurring financial income | 75 | €146 | €132 | -€14 | -9.7% |
| Financial charges | 65/66B | €2,352 | €1,904 | -€449 | -19.1% |
| Recurring financial charges | 65 | €2,352 | €1,904 | -€449 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €19,722 | €40,109 | +€20,387 | +103% |
| Income taxes | 67/77 | €5,041 | €9,182 | +€4,141 | +82.2% |
| Profit (loss) for the period | 9904 | €14,681 | €30,927 | +€16,245 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €14,681 | €30,927 | +€16,245 | +111% |
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 13 October 2026 via checked.be.