JIDEMAN: 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.
JIDEMAN
Largest movements
- Cash +€633,038
up €633,038 (+12,397%), from €5,106 to €638,144
mainly Debts after one year (+€371,822) and Other debts (+€152,468)
- Debts after one year +€371,822
up €371,822 (+42.1%), from €883,829 to €1.3m
of which Financial debts: +€437,822
- Other debts +€152,468
up €152,468 (+279%), from €54,562 to €207,030
- Trade debts +€79,014
up €79,014 (+2,164%), from €3,652 to €82,666
- Accrued charges and deferred income -€28,805
down €28,805 (-16.3%), from €177,000 to €148,195
- Profit (loss) carried forward +€27,594
up €27,594 (+28.4%), from -€97,297 to -€69,703
- Depreciation -€114,520
down €114,520 (-81.3%), from €140,920 to €26,400
- Financial income -€50,000
no longer reported in 2025 (was €50,000)
- Financial charges +€15,192
up €15,192 (+857%), from €1,773 to €16,965
- Gross operating margin +€14,492
up €14,492 (+23.1%), from €62,655 to €77,148
- Other operating charges -€1,201
no longer reported in 2025 (was €1,201)
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 | €1,410,525 | €2,039,838 | +€629,313 | +44.6% |
| Fixed assets | 21/28 | €1,362,777 | €1,346,639 | -€16,139 | -1.2% |
| Tangible fixed assets | 22/27 | €995,600 | €979,461 | -€16,139 | -1.6% |
| Land and buildings | 22 | €995,600 | €979,461 | -€16,139 | -1.6% |
| Financial fixed assets | 28 | €367,177 | €367,177 | = | 0.0% |
| Current assets | 29/58 | €47,748 | €693,199 | +€645,452 | +1,352% |
| Amounts receivable after more than one year | 29 | €6,128 | - | -€6,128 | |
| Trade receivables | 290 | €6,128 | - | -€6,128 | |
| Amounts receivable within one year | 40/41 | €36,513 | €55,055 | +€18,542 | +50.8% |
| Trade receivables | 40 | - | €55,055 | +€55,055 | |
| Other amounts receivable | 41 | €36,513 | - | -€36,513 | |
| Cash at bank and in hand | 54/58 | €5,106 | €638,144 | +€633,038 | +12,397% |
| Total equity and liabilities | 10/49 | €1,410,525 | €2,039,838 | +€629,313 | +44.6% |
| Equity | 10/15 | €271,203 | €298,797 | +€27,594 | +10.2% |
| Contributions | 10/11 | €335,000 | €335,000 | = | 0.0% |
| Capital | 10 | €335,000 | €335,000 | = | 0.0% |
| Issued capital | 100 | €335,000 | €335,000 | = | 0.0% |
| Reserves | 13 | €33,500 | €33,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,500 | €33,500 | = | 0.0% |
| Legal reserve | 130 | €33,500 | €33,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,297 | -€69,703 | +€27,594 | +28.4% |
| Amounts payable | 17/49 | €1,139,322 | €1,741,041 | +€601,719 | +52.8% |
| Amounts payable after more than one year | 17 | €883,829 | €1,255,652 | +€371,822 | +42.1% |
| Financial debts | 170/4 | €135,329 | €573,152 | +€437,822 | +324% |
| Other amounts payable | 178/9 | €748,500 | €682,500 | -€66,000 | -8.8% |
| Amounts payable within one year | 42/48 | €78,493 | €337,195 | +€258,702 | +330% |
| Current portion of amounts payable after more than one year | 42 | €12,622 | €37,944 | +€25,322 | +201% |
| Trade debts | 44 | €3,652 | €82,666 | +€79,014 | +2,164% |
| Suppliers | 440/4 | €3,652 | €82,666 | +€79,014 | +2,164% |
| Taxes, remuneration and social security | 45 | €7,657 | €9,555 | +€1,898 | +24.8% |
| Taxes | 450/3 | €7,657 | €9,555 | +€1,898 | +24.8% |
| Other amounts payable | 47/48 | €54,562 | €207,030 | +€152,468 | +279% |
| Accrued charges and deferred income | 492/3 | €177,000 | €148,195 | -€28,805 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,920 | €26,400 | -€114,520 | -81.3% |
| Other operating charges | 640/8 | €1,201 | - | -€1,201 | |
| Non-recurring operating charges | 66A | - | €6,189 | +€6,189 | |
| Gross operating margin | 9900 | €62,655 | €77,148 | +€14,492 | +23.1% |
| Operating profit (loss) | 9901 | -€79,466 | €44,559 | +€124,025 | |
| Financial income | 75/76B | €50,000 | - | -€50,000 | |
| Recurring financial income | 75 | €50,000 | - | -€50,000 | |
| Financial charges | 65/66B | €1,773 | €16,965 | +€15,192 | +857% |
| Recurring financial charges | 65 | €1,773 | €16,965 | +€15,192 | +857% |
| Profit (loss) for the period before taxes | 9903 | -€31,239 | €27,594 | +€58,833 | |
| Profit (loss) for the period | 9904 | -€31,239 | €27,594 | +€58,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,239 | €27,594 | +€58,833 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.