JIDASKO: 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.
JIDASKO
Largest movements
- Cash +€30,173
up €30,173 (+26.5%), from €113,823 to €143,996
mainly Net result for the year (+€52,144) and Other debts (+€39,501)
- Reserves +€50,000
up €50,000 (+21.5%), from €232,500 to €282,500
- Accrued charges and deferred income -€45,534
down €45,534 (-57.8%), from €78,842 to €33,308
- Other debts +€39,501
up €39,501 (+8.8%), from €450,701 to €490,202
- Depreciation -€26,563
down €26,563 (-60.9%), from €43,582 to €17,019
- Gross operating margin +€22,710
up €22,710 (+20.4%), from €111,080 to €133,790
- Taxes +€11,403
up €11,403 (+71.0%), from €16,070 to €27,473
- Financial charges +€11,372
up €11,372 (+51.7%), from €21,981 to €33,353
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 | €1,247,305 | €1,288,818 | +€41,514 | +3.3% |
| Fixed assets | 21/28 | €1,112,089 | €1,123,182 | +€11,093 | +1.0% |
| Tangible fixed assets | 22/27 | €288,389 | €299,482 | +€11,093 | +3.8% |
| Land and buildings | 22 | €277,315 | €294,116 | +€16,801 | +6.1% |
| Plant, machinery and equipment | 23 | €5,567 | €4,589 | -€978 | -17.6% |
| Furniture and vehicles | 24 | €5,507 | €777 | -€4,730 | -85.9% |
| Financial fixed assets | 28 | €823,700 | €823,700 | = | 0.0% |
| Current assets | 29/58 | €135,215 | €165,636 | +€30,421 | +22.5% |
| Amounts receivable within one year | 40/41 | €19,610 | €20,213 | +€603 | +3.1% |
| Trade receivables | 40 | €19,460 | €19,966 | +€506 | +2.6% |
| Other amounts receivable | 41 | €150 | €247 | +€97 | +65.0% |
| Cash at bank and in hand | 54/58 | €113,823 | €143,996 | +€30,173 | +26.5% |
| Deferred charges and accrued income | 490/1 | €1,782 | €1,427 | -€355 | -19.9% |
| Total equity and liabilities | 10/49 | €1,247,305 | €1,288,818 | +€41,514 | +3.3% |
| Equity | 10/15 | €698,317 | €750,460 | +€52,144 | +7.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €232,500 | €282,500 | +€50,000 | +21.5% |
| Distributable reserves | 133 | €232,500 | €282,500 | +€50,000 | +21.5% |
| Profit (loss) carried forward | 14 | €445,357 | €447,500 | +€2,144 | +0.5% |
| Amounts payable | 17/49 | €548,988 | €538,358 | -€10,630 | -1.9% |
| Amounts payable within one year | 42/48 | €470,146 | €505,050 | +€34,904 | +7.4% |
| Trade debts | 44 | €7,178 | €1,922 | -€5,256 | -73.2% |
| Suppliers | 440/4 | €7,178 | €1,922 | -€5,256 | -73.2% |
| Taxes, remuneration and social security | 45 | €12,267 | €12,926 | +€659 | +5.4% |
| Taxes | 450/3 | €9,760 | €10,419 | +€659 | +6.8% |
| Remuneration and social security | 454/9 | €2,507 | €2,507 | = | 0.0% |
| Other amounts payable | 47/48 | €450,701 | €490,202 | +€39,501 | +8.8% |
| Accrued charges and deferred income | 492/3 | €78,842 | €33,308 | -€45,534 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,582 | €17,019 | -€26,563 | -60.9% |
| Other operating charges | 640/8 | €3,419 | €3,801 | +€383 | +11.2% |
| Gross operating margin | 9900 | €111,080 | €133,790 | +€22,710 | +20.4% |
| Operating profit (loss) | 9901 | €64,079 | €112,969 | +€48,891 | +76.3% |
| Financial charges | 65/66B | €21,981 | €33,353 | +€11,372 | +51.7% |
| Recurring financial charges | 65 | €21,981 | €33,353 | +€11,372 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €42,098 | €79,616 | +€37,518 | +89.1% |
| Income taxes | 67/77 | €16,070 | €27,473 | +€11,403 | +71.0% |
| Profit (loss) for the period | 9904 | €26,028 | €52,144 | +€26,116 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €26,028 | €52,144 | +€26,116 | +100% |
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 23 October 2026 via checked.be.