JEDAP: 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.
JEDAP
Largest movements
- Tangible fixed assets +€6,518
up €6,518 (+14.4%), from €45,225 to €51,743
of which Furniture and vehicles: +€6,803
- Receivables within one year -€6,203
down €6,203 (-10.5%), from €59,331 to €53,128
of which Trade receivables: -€10,285
- Cash -€4,490
down €4,490 (-19.9%), from €22,592 to €18,102
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€21,411)
- Intangible fixed assets +€3,888
new in 2025: €3,888
- Deferred charges and accrued income -€1,621
down €1,621 (-67.2%), from €2,412 to €791
- Reserves +€29,692
up €29,692 (+139%), from €21,432 to €51,125
- Profit (loss) carried forward -€25,000
down €25,000 (-29.1%), from €85,930 to €60,930
- Trade debts -€3,101
down €3,101 (-54.1%), from €5,733 to €2,632
- Tax, wage and social debts -€2,822
down €2,822 (-18.5%), from €15,287 to €12,466
- Gross operating margin +€11,841
up €11,841 (+30.4%), from €38,985 to €50,826
- Taxes +€2,478
up €2,478 (+44.9%), from €5,524 to €8,002
- Depreciation +€943
up €943 (+9.4%), from €10,063 to €11,006
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 | €129,560 | €127,651 | -€1,908 | -1.5% |
| Fixed assets | 21/28 | €45,225 | €55,631 | +€10,406 | +23.0% |
| Intangible fixed assets | 21 | - | €3,888 | +€3,888 | |
| Tangible fixed assets | 22/27 | €45,225 | €51,743 | +€6,518 | +14.4% |
| Land and buildings | 22 | €38,251 | €35,254 | -€2,997 | -7.8% |
| Plant, machinery and equipment | 23 | €1,002 | €3,714 | +€2,712 | +271% |
| Furniture and vehicles | 24 | €5,972 | €12,775 | +€6,803 | +114% |
| Current assets | 29/58 | €84,334 | €72,021 | -€12,314 | -14.6% |
| Amounts receivable within one year | 40/41 | €59,331 | €53,128 | -€6,203 | -10.5% |
| Trade receivables | 40 | €36,835 | €26,550 | -€10,285 | -27.9% |
| Other amounts receivable | 41 | €22,495 | €26,578 | +€4,082 | +18.1% |
| Cash at bank and in hand | 54/58 | €22,592 | €18,102 | -€4,490 | -19.9% |
| Deferred charges and accrued income | 490/1 | €2,412 | €791 | -€1,621 | -67.2% |
| Total equity and liabilities | 10/49 | €129,560 | €127,651 | -€1,908 | -1.5% |
| Equity | 10/15 | €107,862 | €112,554 | +€4,692 | +4.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €21,432 | €51,125 | +€29,692 | +139% |
| Distributable reserves | 133 | €21,432 | €51,125 | +€29,692 | +139% |
| Profit (loss) carried forward | 14 | €85,930 | €60,930 | -€25,000 | -29.1% |
| Amounts payable | 17/49 | €21,698 | €15,097 | -€6,601 | -30.4% |
| Amounts payable within one year | 42/48 | €21,698 | €15,097 | -€6,601 | -30.4% |
| Trade debts | 44 | €5,733 | €2,632 | -€3,101 | -54.1% |
| Suppliers | 440/4 | €5,733 | €2,632 | -€3,101 | -54.1% |
| Taxes, remuneration and social security | 45 | €15,287 | €12,466 | -€2,822 | -18.5% |
| Taxes | 450/3 | €15,287 | €12,466 | -€2,822 | -18.5% |
| Other amounts payable | 47/48 | €678 | €0 | -€678 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,063 | €11,006 | +€943 | +9.4% |
| Other operating charges | 640/8 | €1,065 | €1,172 | +€106 | +10.0% |
| Gross operating margin | 9900 | €38,985 | €50,826 | +€11,841 | +30.4% |
| Operating profit (loss) | 9901 | €27,857 | €38,649 | +€10,792 | +38.7% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €900 | €954 | +€54 | +6.0% |
| Recurring financial charges | 65 | €900 | €954 | +€54 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €26,957 | €37,694 | +€10,738 | +39.8% |
| Income taxes | 67/77 | €5,524 | €8,002 | +€2,478 | +44.9% |
| Profit (loss) for the period | 9904 | €21,432 | €29,692 | +€8,260 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,432 | €29,692 | +€8,260 | +38.5% |
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 14 October 2026 via checked.be.