JeDe Concept: 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.
JeDe Concept
Largest movements
- Current investments +€41,000
new in 2025: €41,000
- Cash +€35,509
up €35,509 (+152.3%), from €23,309 to €58,818
mainly Net result for the year (+€52,291) and Tax, wage and social debts (+€23,544)
- Receivables within one year -€8,356
down €8,356 (-76.9%), from €10,864 to €2,508
of which Trade receivables: -€9,154
- Tangible fixed assets +€2,109
up €2,109 (+113.1%), from €1,865 to €3,974
of which Plant, machinery and equipment: +€2,501
- Reserves +€52,291
up €52,291 (+161.2%), from €32,446 to €84,737
- Tax, wage and social debts +€23,544
up €23,544 (+123.9%), from €19,009 to €42,554
of which Taxes: +€23,494
- Debts after one year -€6,271
down €6,271 (-8.6%), from €72,644 to €66,373
- Gross operating margin +€30,300
up €30,300 (+75.6%), from €40,095 to €70,395
- Taxes +€9,963
up €9,963 (+116.8%), from €8,530 to €18,493
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.
Cash bridge derived
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 | €126,237 | €196,500 | +€70,262 | +55.7% |
| Fixed assets | 21/28 | €92,065 | €94,174 | +€2,109 | +2.3% |
| Tangible fixed assets | 22/27 | €1,865 | €3,974 | +€2,109 | +113.1% |
| Plant, machinery and equipment | 23 | - | €2,501 | +€2,501 | |
| Furniture and vehicles | 24 | €1,865 | €1,472 | -€392 | -21.0% |
| Financial fixed assets | 28 | €90,200 | €90,200 | = | 0.0% |
| Current assets | 29/58 | €34,173 | €102,326 | +€68,153 | +199.4% |
| Amounts receivable within one year | 40/41 | €10,864 | €2,508 | -€8,356 | -76.9% |
| Trade receivables | 40 | €9,154 | €0 | -€9,154 | -100.0% |
| Other amounts receivable | 41 | €1,710 | €2,508 | +€798 | +46.7% |
| Current investments | 50/53 | - | €41,000 | +€41,000 | |
| Cash at bank and in hand | 54/58 | €23,309 | €58,818 | +€35,509 | +152.3% |
| Total equity and liabilities | 10/49 | €126,237 | €196,500 | +€70,262 | +55.7% |
| Equity | 10/15 | €33,446 | €85,737 | +€52,291 | +156.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,446 | €84,737 | +€52,291 | +161.2% |
| Distributable reserves | 133 | €32,446 | €84,737 | +€52,291 | +161.2% |
| Amounts payable | 17/49 | €92,792 | €110,763 | +€17,971 | +19.4% |
| Amounts payable after more than one year | 17 | €72,644 | €66,373 | -€6,271 | -8.6% |
| Financial debts | 170/4 | €72,644 | €66,373 | -€6,271 | -8.6% |
| Amounts payable within one year | 42/48 | €19,052 | €44,240 | +€25,187 | +132.2% |
| Trade debts | 44 | €43 | €1,686 | +€1,643 | +3822.1% |
| Suppliers | 440/4 | €43 | €1,686 | +€1,643 | +3822.1% |
| Taxes, remuneration and social security | 45 | €19,009 | €42,554 | +€23,544 | +123.9% |
| Taxes | 450/3 | €16,309 | €39,804 | +€23,494 | +144.1% |
| Remuneration and social security | 454/9 | €2,700 | €2,750 | +€50 | +1.9% |
| Accrued charges and deferred income | 492/3 | €1,095 | €150 | -€945 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €1,211 | +€392 | +47.9% |
| Other operating charges | 640/8 | €221 | €120 | -€101 | -45.7% |
| Gross operating margin | 9900 | €40,095 | €70,395 | +€30,300 | +75.6% |
| Operating profit (loss) | 9901 | €39,055 | €69,064 | +€30,009 | +76.8% |
| Financial income | 75/76B | €2,000 | €2,000 | = | 0.0% |
| Recurring financial income | 75 | €2,000 | €2,000 | = | 0.0% |
| Financial charges | 65/66B | €79 | €279 | +€200 | +254.0% |
| Recurring financial charges | 65 | €79 | €279 | +€200 | +254.0% |
| Profit (loss) for the period before taxes | 9903 | €40,976 | €70,784 | +€29,808 | +72.7% |
| Income taxes | 67/77 | €8,530 | €18,493 | +€9,963 | +116.8% |
| Profit (loss) for the period | 9904 | €32,446 | €52,291 | +€19,846 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,446 | €52,291 | +€19,846 | +61.2% |
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 9 October 2026 via checked.be.