JEDI: what changed
Two fiscal 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.
JEDI
Largest movements
- Cash +€15,053
up €15,053 (+22.4%), from €67,075 to €82,128
mainly Net result for the year (+€16,435) and Depreciation (+€6,812)
- Tangible fixed assets -€3,226
down €3,226 (-18.1%), from €17,855 to €14,629
of which Plant, machinery and equipment: -€4,843
- Stocks and contracts +€1,598
up €1,598 (+15.7%), from €10,187 to €11,785
- Profit (loss) carried forward +€16,435
up €16,435 (+10.5%), from -€156,325 to -€139,889
- Other debts -€3,965
down €3,965 (-28.4%), from €13,965 to €10,000
- Tax, wage and social debts +€3,185
up €3,185 (+10.2%), from €31,340 to €34,525
of which Taxes: +€4,324
- Trade debts -€1,959
down €1,959 (-11.9%), from €16,498 to €14,539
- Staff costs -€10,645
down €10,645 (-5.6%), from €191,787 to €181,142
- Gross operating margin -€3,136
down €3,136 (-1.5%), from €215,990 to €212,854
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 | €99,900 | €113,596 | +€13,696 | +13.7% |
| Fixed assets | 21/28 | €19,394 | €15,602 | -€3,792 | -19.6% |
| Intangible fixed assets | 21 | €1,540 | €973 | -€567 | -36.8% |
| Tangible fixed assets | 22/27 | €17,855 | €14,629 | -€3,226 | -18.1% |
| Plant, machinery and equipment | 23 | €14,982 | €10,139 | -€4,843 | -32.3% |
| Furniture and vehicles | 24 | €2,872 | €4,490 | +€1,617 | +56.3% |
| Current assets | 29/58 | €80,505 | €97,994 | +€17,489 | +21.7% |
| Stocks and contracts in progress | 3 | €10,187 | €11,785 | +€1,598 | +15.7% |
| Stocks | 30/36 | €10,187 | €11,785 | +€1,598 | +15.7% |
| Amounts receivable within one year | 40/41 | €1,685 | €1,476 | -€209 | -12.4% |
| Trade receivables | 40 | €1,685 | €1,476 | -€209 | -12.4% |
| Cash at bank and in hand | 54/58 | €67,075 | €82,128 | +€15,053 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,558 | €2,605 | +€1,047 | +67.2% |
| Total equity and liabilities | 10/49 | €99,900 | €113,596 | +€13,696 | +13.7% |
| Equity | 10/15 | €38,097 | €54,532 | +€16,435 | +43.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €132,448 | €132,448 | = | 0.0% |
| Non-distributable reserves | 130/1 | €132,448 | €132,448 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €126,251 | €126,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,325 | -€139,889 | +€16,435 | +10.5% |
| Amounts payable | 17/49 | €61,803 | €59,064 | -€2,739 | -4.4% |
| Amounts payable within one year | 42/48 | €61,803 | €59,064 | -€2,739 | -4.4% |
| Trade debts | 44 | €16,498 | €14,539 | -€1,959 | -11.9% |
| Suppliers | 440/4 | €16,498 | €14,539 | -€1,959 | -11.9% |
| Taxes, remuneration and social security | 45 | €31,340 | €34,525 | +€3,185 | +10.2% |
| Taxes | 450/3 | €4,857 | €9,181 | +€4,324 | +89.0% |
| Remuneration and social security | 454/9 | €26,482 | €25,344 | -€1,138 | -4.3% |
| Other amounts payable | 47/48 | €13,965 | €10,000 | -€3,965 | -28.4% |
| Remuneration, social security and pensions | 62 | €191,787 | €181,142 | -€10,645 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,454 | €6,812 | +€358 | +5.5% |
| Other operating charges | 640/8 | €5,279 | €5,439 | +€160 | +3.0% |
| Gross operating margin | 9900 | €215,990 | €212,854 | -€3,136 | -1.5% |
| Operating profit (loss) | 9901 | €12,470 | €19,461 | +€6,991 | +56.1% |
| Financial charges | 65/66B | €4,107 | €3,026 | -€1,082 | -26.3% |
| Recurring financial charges | 65 | €4,107 | €3,026 | -€1,082 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €8,363 | €16,435 | +€8,073 | +96.5% |
| Profit (loss) for the period | 9904 | €8,363 | €16,435 | +€8,073 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,363 | €16,435 | +€8,073 | +96.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.