JLDZ: 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.
JLDZ
Largest movements
- Cash -€1,209
down €1,209 (-1.9%), from €62,631 to €61,421
mainly Contributions, distributions and other (-€43,303) and Net result for the year (-€1,757)
- Profit (loss) carried forward -€45,060
down €45,060 (-85.7%), from €52,560 to €7,500
- Other debts +€43,518
up €43,518 (+615.4%), from €7,072 to €50,590
- Gross operating margin +€691
up €691 (+30.4%), from -€2,275 to -€1,585
- Other operating charges -€50
no longer reported in 2025 (was €50)
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 | €63,538 | €62,329 | -€1,209 | -1.9% |
| Current assets | 29/58 | €63,538 | €62,329 | -€1,209 | -1.9% |
| Amounts receivable within one year | 40/41 | €908 | €908 | = | 0.0% |
| Trade receivables | 40 | €908 | €908 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,631 | €61,421 | -€1,209 | -1.9% |
| Total equity and liabilities | 10/49 | €63,538 | €62,329 | -€1,209 | -1.9% |
| Equity | 10/15 | €55,560 | €10,500 | -€45,060 | -81.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,560 | €7,500 | -€45,060 | -85.7% |
| Amounts payable | 17/49 | €7,978 | €51,829 | +€43,851 | +549.6% |
| Amounts payable within one year | 42/48 | €7,978 | €51,829 | +€43,851 | +549.6% |
| Trade debts | 44 | €906 | €1,239 | +€333 | +36.7% |
| Suppliers | 440/4 | €906 | €1,239 | +€333 | +36.7% |
| Other amounts payable | 47/48 | €7,072 | €50,590 | +€43,518 | +615.4% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€2,275 | -€1,585 | +€691 | +30.4% |
| Operating profit (loss) | 9901 | -€2,325 | -€1,585 | +€741 | +31.9% |
| Financial charges | 65/66B | €176 | €172 | -€4 | -2.3% |
| Recurring financial charges | 65 | €176 | €172 | -€4 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,502 | -€1,757 | +€745 | +29.8% |
| Profit (loss) for the period | 9904 | -€2,502 | -€1,757 | +€745 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,502 | -€1,757 | +€745 | +29.8% |
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 4 October 2026 via checked.be.